Property related provisions consist of costs associated with vacant property, rent reviews and dilapidations. Also included are prior period non-recurring costs (note 5) relating to liabilities in respect of previous assignments of leases where the lessee has entered into administration subsequent to the period end. In the current year a change in approach to settling the Group's guarantor obligations has resulted in a release of £0.2m (2013: £1.0m) of the original amounts provided.

Other trading provisions comprise a sales returns provision, a provision for the costs associated with the cessation of the stand-alone cycle concept, including closure of stores where necessary, an employer/product liability provision and provision for unused gift vouchers.

Provisions have been transferred out of accruals in the year where the nature of the liability has changed due to less certainty over the timing and amount likely to be settled.