Schedule of intangible assets and goodwill |
|
|
Domain names |
|
|
Development costs and software |
|
|
Customer relationships |
|
|
Brand |
|
|
Goodwill |
|
|
Total |
|
|
|
£’000 |
|
|
£’000 |
|
|
£’000 |
|
|
£’000 |
|
|
£’000 |
|
|
£’000 |
|
Cost |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At December 31, 2019 |
|
|
20 |
|
|
|
3,244 |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
3,264 |
|
Additions |
|
|
31 |
|
|
|
1,858 |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
1,889 |
|
Acquisition of a subsidiary |
|
|
- |
|
|
|
251 |
|
|
|
- |
|
|
|
- |
|
|
|
22,693 |
|
|
|
22,944 |
|
At December 31, 2020 |
|
|
51 |
|
|
|
5,353 |
|
|
|
- |
|
|
|
- |
|
|
|
22,693 |
|
|
|
28,097 |
|
Additions |
|
|
22 |
|
|
|
14,237 |
|
|
|
- |
|
|
|
|
|
|
|
- |
|
|
|
14,259 |
|
Acquisition of subsidiaries |
|
|
- |
|
|
|
36,588 |
|
|
|
21,109 |
|
|
|
2,746 |
|
|
|
196,147 |
|
|
|
256,590 |
|
At December 31, 2021 |
|
|
73 |
|
|
|
56,178 |
|
|
|
21,109 |
|
|
|
2,746 |
|
|
|
218,840 |
|
|
|
298,946 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accumulated amortization |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At December 31, 2019 |
|
|
(4 |
) |
|
|
(72 |
) |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
(76 |
) |
Charge for the year |
|
|
(5 |
) |
|
|
(1,356 |
) |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
(1,361 |
) |
At December 31, 2020 |
|
|
(9 |
) |
|
|
(1,428 |
) |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
(1,437 |
) |
Charge for the year |
|
|
(25 |
) |
|
|
(6,622 |
) |
|
|
(21,109 |
) |
|
|
(2,746 |
) |
|
|
- |
|
|
|
(30,502 |
) |
Impairment loss |
|
|
- |
|
|
|
(5,493 |
) |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
(5,493 |
) |
At December 31, 2021 |
|
|
(34 |
) |
|
|
(13,543 |
) |
|
|
(21,109 |
) |
|
|
(2,746 |
) |
|
|
- |
|
|
|
(37,432 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net book value |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At December 31, 2021 |
|
|
39 |
|
|
|
42,635 |
|
|
|
- |
|
|
|
- |
|
|
|
218,840 |
|
|
|
261,514 |
|
At December 31, 2020 |
|
|
42 |
|
|
|
3,925 |
|
|
|
- |
|
|
|
- |
|
|
|
22,693 |
|
|
|
26,660 |
|
At December 31, 2019 |
|
|
16 |
|
|
|
3,172 |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
3,188 |
|
|
Schedule of impairment testing, intangible assets and goodwill |
|
|
At December 31 2021 |
|
|
At December 31 2020 |
|
|
At December 31 2019 |
|
|
|
£’000 |
|
|
£’000 |
|
|
£’000 |
|
Intangible assets |
|
|
|
|
|
|
|
|
|
UK |
|
|
32,696 |
|
|
|
3,967 |
|
|
|
3,188 |
|
Europe |
|
|
5,096 |
|
|
|
- |
|
|
|
- |
|
Cazana |
|
|
4,304 |
|
|
|
- |
|
|
|
- |
|
Swipcar |
|
|
578 |
|
|
|
- |
|
|
|
- |
|
|
|
|
42,674 |
|
|
|
3,967 |
|
|
|
3,188 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Goodwill |
|
|
|
|
|
|
|
|
|
|
|
|
UK |
|
|
136,833 |
|
|
|
22,693 |
|
|
|
- |
|
Europe |
|
|
82,007 |
|
|
|
- |
|
|
|
- |
|
Cazana |
|
|
- |
|
|
|
- |
|
|
|
- |
|
Swipcar |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
|
218,840 |
|
|
|
22,693 |
|
|
|
- |
|
|