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Fair value of financial instruments
9 Months Ended
Jul. 02, 2011
Fair value of financial instruments [Abstract]  
Fair value of financial instruments
(10)           Fair value of financial instruments

The Company's financial instruments consist mainly of cash and cash equivalents, short-term investments, accounts receivable and accounts payable. The carrying amount of these financial instruments as of July 2, 2011 and September 30, 2010 approximates fair value due to the short-term nature of these instruments.  The Company also has debt in the form of a U.S. bank loan and a U.K. bank loan, the carrying value of which at July 2, 2011 approximated to fair value based on current interest rates.