31% of employees think the boss of their firm has an extravagant office, according to a recent survey conducted by office design company Maris Interiors. And not just fish tanks and comfy chairs - some bosses have saunas and drum kits!

The most common office excess was artwork, mentioned by 17% of employees. One management consultancy even boasts a Picasso, and a hotel boss sits beneath an original Andy Warhol.

According to 5% of those surveyed, the Chief Executive had gym equipment in their office - ranging from a few weights right up to treadmills and exercise bikes. One boss at a design firm had an en suite sauna, and a bank chief was said to have a rooftop garden complete with hot tub leading from the office. Other unusual items mentioned included a jukebox, a drum kit and an arcade machine.

Maris Interiors Chairman, Michael Howard, said, "We're quite surprised by some of these findings. I'm not sure I'd want to have a meeting with someone and all the time be picturing them in the hot-tub! Or maybe they hold their meetings in the hot tub?"