20. Deferred tax assets and liabilities

The following are the major deferred tax liabilities and assets recognised by the Group and movements thereon during the current and prior reporting period:

	2023 £000	2022 £000
Deferred tax liabilities	(11,661)	(11,883)
Deferred tax assets	4,682	4,717
	(6,979)	(7,166)

Deferred tax is disclosed in the balance sheet as a deferred tax liability in the current and prior years.

	Excess capital allowances £000	Acquired intangible assets £000	Retirement benefit £000	Trading losses £000	Other £000	Total £000
At 28 March 2021	(7,131)	(1,764)	4,252	220	262	(4,161)
Prior year adjustment	(79)	–	–	–	152	73
(Charge)/credit to income statement	(155)	986	(389)	226	(253)	415
(Charge)/credit to income statement due to rate change	(2,317)	(291)	941	–	210	(1,457)
On acquisition of subsidiary*	–	(1,132)	–	–	280	(852)
Charge to other comprehensive income	–	–	(1,128)	–	17	(1,111)
Charge to other comprehensive income
due to rate change	–	–	(77)	–	4	(73)
At 27 March 2022	(9,682)	(2,201)	3,599	446	672	(7,166)
Prior year adjustment	1	–	–	–	16	17
(Charge)/credit to income statement	(615)	834	(557)	(105)	285	(158)
Charge to other comprehensive income	–	–	175	–	153	328
At 25 March 2023	(10,296)	(1,367)	3,217	341	1,126	(6,979)

* Relates to the finalisation of the acquisition accounting for DAM Structures in the prior year.

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