From my very, very limited knowledge of things they can use a variety of accounting principals to distort things depending on their interpretations. Not claiming to be the font of all knowledge but I can read and remember things that I've read in the past from people who know their stuff. If the accounts have been audited then there won't be any 'missing' money, there can't be. A £25m increase in costs in a year does sound very strange though, it'll be revealed in good time no doubt.