Table:
|  | 2019 | 2018 |
| --- | --- | --- |
|  | £000 | £000 |
| Fees payable to the Company’s auditor and its associates for: |  |  |
| The audit of the Company’s annual financial statements | 559 | 382 |
| The audit of the Company’s subsidiaries | 533 | 441 |
| Fees related to the audit of the Company and its subsidiaries | 1,092 | 823 |
| Audit-related assurance services1 | 64 | 51 |
| Total fees for audit and audit-related services | 1,156 | 874 |
| Other non-audit assurance services2 | 534 | 230 |
| Total fees | 1,690 | 1,104 |
Paragraphs:
8 Auditor’s remuneration
1 Relates to the interim report review of the Group, and interim reviews of certain subsidiary undertakings.
2 2019 other non-audit assurance services relate primarily to reporting accountants’ work associated with the potential equity raise not completed.
The reporting accountants’ work surrounding the potential equity raise not completed includes a working capital report that requires the accountant to have detailed knowledge of the Group. If a firm other than the audit firm were to undertake this work, they would require a significant amount of additional time to become familiar with the Group. Deloitte was therefore chosen to undertake this work as it was considered to be sensible and more efficient both in terms of time and costs.
2018 other non-audit assurance services included £40,000 related to reporting accountants’ work associated with a year end significant change report and £190,000 related to reporting accountants’ work in connection with the Group’s Q3 profit estimate which was required at the time due to Takeover Code rules.
The work surrounding a significant change report and a profit estimate requires the accountant to have detailed knowledge of the Group. If a firm other than the audit firm were to undertake this work, they would require a significant amount of additional time to become familiar with the Group. PwC was therefore chosen to undertake this work as it was considered to be sensible and more efficient both in terms of time and costs.
As for all 2019 and 2018 non-audit work, consideration was given as to whether Deloitte’s (2019) and PwC’s (2018) independence could be affected by undertaking this work. It was concluded by the Audit Committee that this would not be the case.
Fees payable by the Group’s joint ventures in respect of 2019 were £156,000 (Group’s share), all of which relates to audit and audit-related services (2018: £121,000, all of which related to audit and audit-related services).
Question:
What is the percentage change in the audit-related assurance services from 2018 to 2019?
Answer: (64-51)/51 = 25.49