Collinsworth Limited, a U$.$K$.$ company, prepares its financial statements according to International Financial Reporting Standards. Late in its $2024$ fiscal year, a significant adverse change in business climate indicated to management that the assets of its appliance division may be impaired. The following data relate to the division's assets:

$\backslash$table$[[,(E$ in$],[$Book value,millions$)],[$Undiscounted sum of estimated future cash flows,$245$