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:

	2022 £000	2021 £000
Deferred tax liabilities	(11,883)	(8,895)
Deferred tax assets	4,717	4,734
	(7,166)	(4,161)

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 29 March 2020	(6,765)	(1,401)	3,551	213	393	(4,009)
(Charge)/credit to income statement	(177)	540	(231)	7	67	206
On acquisition of subsidiary	(189)	(903)	–	–	–	(1,092)
Charge to other comprehensive income	–	–	932	–	(198)	734
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 26 March 2022	(9,682)	(2,201)	3,599	446	672	(7,166)

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