The following issue has arisen during the preparation of the draft financial statements of Skeptic plc for the year ended 31 March 2023: As from 1 April 2022, the directors of the company have decided to reclassify research costs and amortised development costs as administrative expenses rather than the previous classification as cost of sales. They believe that the previous treatment unfairly distorted the company’s gross profit margin. Advise how this issue should be treated in the financial statements of Skeptic plc for the year ended 31 March 2023.