3. Expenditure (continued)

Employee costs

Employee costs including directors were made up as follows:

2022 2021

£000 £000

Wages and salaries 11,167 10,573

Employer's National Insurance 1,280 1,245

Pension costs 1,133 1,047

Redundancy - 134

13,580 12,999

The average number of staff employed during the year ended 31 March 2022 was 237 (228 at 31 March 2021).

Detailed below is a schedule showing numbers of staff, including directors, who earned above £60,000 (excluding redundancy payments) during the year:

2022 2021

£000 £000

£60,001 - £70,000 20 20

£70,001 - £80,000 12 12

£80,001 - £90,000 5 3

£90,001 - £100,000 2 0

£100,001 - £110,000 2 2

£110,001 - £120,000 1 2

£120,001 - £130,000 3 1

£130,001 - £140,000 0 0

£140,001 - £150,000 0 1

£150,001 - £160,000 0 0

£160,001 - £170,000 0 0

£170,001 - £180,000 1 1

46 42

Under FRS 102, key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly. This includes the chief executive and registrar and the directors.