Lease liabilities and similar (Tables)
|
6 Months Ended |
Jun. 30, 2023 |
|---|
| IfrsStatementLineItems [Line Items] |
|
| Schedule of maturity analysis |
Maturity
analysis of leases and similar
Schedule
of maturity analysis
| June 30, 2023 |
|
Undiscounted
lease payments
|
|
|
Interest |
|
|
Present value |
|
| |
|
£ |
|
|
£ |
|
|
£ |
|
| Not later than one year |
|
|
453,121 |
|
|
|
154,075 |
|
|
|
299,046 |
|
| Between one year and five years |
|
|
1,788,060 |
|
|
|
341,587 |
|
|
|
1,446,473 |
|
| More than five years |
|
|
223,497 |
|
|
|
6,796 |
|
|
|
216,701 |
|
| Lease
Liabilities |
|
|
2,464,678 |
|
|
|
502,458 |
|
|
|
1,962,220 |
|
| December 31, 2022 |
|
Undiscounted
lease
payments
|
|
|
Interest |
|
|
Present value |
|
| |
|
£ |
|
|
£ |
|
|
£ |
|
| Not later than one year |
|
|
495,482 |
|
|
|
167,449 |
|
|
|
328,033 |
|
| Between one year and five years |
|
|
1,788,060 |
|
|
|
400,029 |
|
|
|
1,388,031 |
|
| More than five years |
|
|
446,766 |
|
|
|
22,347 |
|
|
|
424,419 |
|
| Lease
Liabilities |
|
|
2,730,308 |
|
|
|
589,825 |
|
|
|
2,140,483 |
|
|
| Schedule of right-of-use assets recognized |
Set
out below are the carrying amounts of right-of-use assets recognized and the movements during the period:
Schedule of right-of-use
assets recognized
| |
|
Buildings £ |
|
|
Other £ |
|
|
Total £ |
|
| |
|
|
|
|
|
|
|
|
|
| At January 1, 2023 |
|
|
1,186,891 |
|
|
|
2,056 |
|
|
|
1,188,947 |
|
| Charge for the period |
|
|
(96,232 |
) |
|
|
(2,056 |
) |
|
|
(98,288 |
) |
| At June 30, 2023 |
|
|
1,090,659 |
|
|
|
- |
|
|
|
1,090,659 |
|
|
| Schedule of recognized comprehensive loss |
The
following amounts are recognized in the consolidated statement of comprehensive income/(loss) :
Schedule of recognized
comprehensive loss
| |
|
Six months ended June 30, |
|
|
Six months ended June 30, |
|
| |
|
2023 |
|
|
2022 |
|
| |
|
£ |
|
|
£ |
|
| Amortization of right of use assets |
|
|
98,288 |
|
|
|
98,289 |
|
| Interest on lease liabilities |
|
|
113,283 |
|
|
|
113,283 |
|
| Total |
|
|
211,571 |
|
|
|
211,572 |
|
|
| Sale And Leaseback Arrangements [Member] |
|
| IfrsStatementLineItems [Line Items] |
|
| Schedule of maturity analysis |
Schedule
of maturity analysis
| June 30, 2023 |
|
Undiscounted lease
payments
|
|
|
Interest |
|
|
Present value |
|
| |
|
£ |
|
|
£ |
|
|
£ |
|
| Not later than one year |
|
|
6,106 |
|
|
|
48 |
|
|
|
6,058 |
|
| December 31, 2022 |
|
Undiscounted lease
payments
|
|
|
Interest |
|
|
Present value |
|
| |
|
£ |
|
|
£ |
|
|
£ |
|
| Not later than one year |
|
|
44,452 |
|
|
|
1,380 |
|
|
|
43,073 |
|
| Lease Liabilities |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
| Lease liabilities [member] |
|
| IfrsStatementLineItems [Line Items] |
|
| Schedule of maturity analysis |
Schedule
of maturity analysis
| June 30, 2023 |
|
Undiscounted lease
payments
|
|
|
Interest |
|
|
Present value |
|
| |
|
£ |
|
|
£ |
|
|
£ |
|
| Not later than one year |
|
|
447,015 |
|
|
|
154,027 |
|
|
|
292,988 |
|
| Between one year and five years |
|
|
1,788,060 |
|
|
|
341,587 |
|
|
|
1,446,473 |
|
| More than five years |
|
|
223,497 |
|
|
|
6,796 |
|
|
|
216,701 |
|
| Lease Liabilities |
|
|
2,458,572 |
|
|
|
502,410 |
|
|
|
1,956,162 |
|
| December 31, 2022 |
|
Undiscounted lease
payments
|
|
|
Interest |
|
|
Present value |
|
| |
|
£ |
|
|
£ |
|
|
£ |
|
| Not later than one year |
|
|
451,029 |
|
|
|
166,069 |
|
|
|
284,960 |
|
| Between one year and five years |
|
|
1,788,060 |
|
|
|
400,029 |
|
|
|
1,388,031 |
|
| More than five years |
|
|
446,766 |
|
|
|
22,347 |
|
|
|
424,419 |
|
| Lease Liabilities |
|
|
2,685,855 |
|
|
|
588,445 |
|
|
|
2,097,410 |
|
|