52 weeks ended 30 November 2014 £m	52 weeks ended 1 December 2013 £m
Corporate restructure	0.3	—
Set-up costs
— CFC2	—	1.3
— Non-food	—	0.2
Impairment (reversal)	—	(0.2)
Strategic operating agreement
— Legal and professional fees	—	3.3
— Exceptional finance costs	—	2.8
	0.3	7.4

Corporate restructuring

During the year, the Group undertook a corporate restructuring. The Group's business was split between a number of legal entities in order to reflect broadly the operational division of the business. To assist the restructuring the Group sought tax, accountancy and legal advice, for which a number of one-off costs were incurred.

Prior year

Set-up costs

During 2013, the Group incurred further costs relating to the set-up of CFC2 of £1.3 million (2012: £1.2 million), which first delivered customer orders in February 2013, and officially went live in March 2013, and the set-up of the non-food distribution centre of £0.2 million (2012: £0.3 million), which went live in January 2013.

Impairment of assets

During 2013, an impairment reversal of £0.2 million was identified as part of the review of the land, building and plant and machinery related to a former spoke site at Coventry.

Strategic operating agreement

In 2013, the Group announced its first strategic client for its IP and operating services with the signing of a 25-year agreement with Morrisons. To facilitate the finalisation of the agreement, a number of one-off costs were incurred by the Group which reflect services from professional advisers. The agreement also allowed the Group to repay its £100 million loan facility which resulted in the full amortisation of the prepaid arrangement fees from 2012. These one-off costs incurred amounted to £6.1 million.