Group Company C ost $ $ At  1  January 2 00 9 1 92,2 3 8  1 2, 01 Additions during the year  2 1 ,2 1 7 9,275 At  31  December 2 00 9 2 13 ,455 2 1 ,29 1 Depreciation  At  1  January 2 00 9 3 7,747 5,998 Charge for the year  33 ,5 1 9  3 At  31  December 2 00 9 7 1 ,266 9,29 0 Net book value At 31  December 2 00 9 1 42, 1 89  1 2, 001 At 31  December 2 00 8 1 54,49 1 6, 01 8  Group: Exploration and evaluation assets Goodwill Total $ $ $ C ost At 1  January 2 010 10 , 1 64, 0 69 8, 0 2 3 ,292  1 8, 1 87, 3 6 1 Additions  9,8 1 8, 1 4 1 - 9,8 1 8, 1 4 1 Amounts receivable from farm-in partners  ( 1 ,85 1 , 1 8 0 ) - ( 1 ,85 1 , 1 8 0 At 31  December 2 010 1 8, 131 , 030 8, 0 2 3 ,292 26, 1 54, 3 22  Amortisation and impairment At 1  January 2 00 9 - - - Amortisation for the year  -  -  -  Impairment loss for the year  -  -  -  At 31  December 2 010 - - Net book value At 31  December 2 010 1 8, 131 , 030 8, 0 2 3 ,292 26, 1 54, 3 22  At 31  December 2 00 9 10 , 1 64, 0 69 8, 0 2 3 ,292  1 8, 1 87, 3 6 1 9. Intangible assets 8.  P lant and equipment (continued) Goodwill arose on the acquisition of the Company’s subsidiary undertakings (note  10 ) in prior years. The  Group tests goodwill for impairment annually and when there are indicators of impairment.  The Group’s exploration and evaluation (“E&E”) assets at  31  December 2 010  consist entirely of capitalised  expenditure in relation to the Group’s Ugandan ($ 1 7,28 3 ,86 3 ), Namibian ($697, 0 54) and SADR ($ 1 5 0 , 113 )  licences. These amounts have not been written off to the statement of comprehensive income as exploration  expenses because commercial reserves have not yet been established or the determination process has not been  completed. 30 TOWER RESOURCES PLC N OTES TO T H E  FINAN C IA L ST A TE M E N TS F OR T H E  Y E A R E ND E D 31 D ECE MB ER  2010 