Extracts from the financial statements of Derringdo are as follows:

Statement of profit or loss $'000	Statement of financial position $'000
Operating profit 216	Ordinary shares 2200
Finance costs (11)	Revaluation surplus 350
Profit before tax 205	Retained earnings 1150
Income tax (17)	3700
Profit for the year 188	10% of the notes 800
	Current liabilities 200
	Total euity and liabilities 4700

What is the return on capital employed ?