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  Year ended
31 December
2004
£m
Year ended
31 December
2003
£m
Excluding exceptional items:
Group turnover 768 852
Cost of sales (672) (729)
Gross profit 96 123
Other operating costs (42) (64)
Other operating income 56 66
Operating profit 110 125
 
Other operating income includes compensation for the late commissioning of plant, billings in respect of operations and maintenance services and profits on sale of development sites. Exceptional items would reduce other operating costs by £11 million (2003: increase cost of sales by £404 million).
 
Group turnover includes the following amounts of finance income: Year ended
31 December
2004
£m
Year ended
31 December
2003
£m
Group (including share of associated undertakings and joint ventures) 144 108
Less: share of associated undertakings and joint ventures (138) (108)
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