| Property, plant and equipment |
15. Property, plant and equipment
| |
|
Freehold
property |
|
|
Leasehold
improvements |
|
|
Fixtures and
fittings |
|
|
Computer
equipment |
|
|
Subscription
vehicles |
|
|
Other motor
vehicles |
|
|
Plant and
machinery |
|
|
Total |
|
| |
|
£’000 |
|
|
£’000 |
|
|
£’000 |
|
|
£’000 |
|
|
£’000 |
|
|
£’000 |
|
|
£’000 |
|
|
£’000 |
|
| Cost |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| At December 31, 2020 |
|
|
14,907 |
|
|
|
13,702 |
|
|
|
3,949 |
|
|
|
598 |
|
|
|
- |
|
|
|
2,742 |
|
|
|
659 |
|
|
|
36,557 |
|
| Additions |
|
|
- |
|
|
|
12,419 |
|
|
|
5,210 |
|
|
|
2,245 |
|
|
|
82,314 |
|
|
|
8,011 |
|
|
|
810 |
|
|
|
111,009 |
|
| Acquisition of subsidiaries |
|
|
15,921 |
|
|
|
4,081 |
|
|
|
1,418 |
|
|
|
1,013 |
|
|
|
25,346 |
|
|
|
367 |
|
|
|
2,692 |
|
|
|
50,838 |
|
| Disposals |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
(3 |
) |
|
|
(963 |
) |
|
|
- |
|
|
|
(17 |
) |
|
|
(983 |
) |
| Transfers |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
(1,713 |
) |
|
|
791 |
|
|
|
- |
|
|
|
(922 |
) |
| FX revaluation |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
(736 |
) |
|
|
- |
|
|
|
- |
|
|
|
(736 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| At December 31, 2021 |
|
|
30,828 |
|
|
|
30,202 |
|
|
|
10,577 |
|
|
|
3,853 |
|
|
|
104,248 |
|
|
|
11,911 |
|
|
|
4,144 |
|
|
|
195,763 |
|
| Additions |
|
|
- |
|
|
|
17,144 |
|
|
|
2,066 |
|
|
|
2,340 |
|
|
|
66,494 |
|
|
|
11,149 |
|
|
|
926 |
|
|
|
100,119 |
|
| Acquisition of subsidiaries |
|
|
- |
|
|
|
168 |
|
|
|
330 |
|
|
|
2 |
|
|
|
6,781 |
|
|
|
- |
|
|
|
61 |
|
|
|
7,342 |
|
| Disposals |
|
|
- |
|
|
|
(134 |
) |
|
|
(446 |
) |
|
|
(672 |
) |
|
|
(14,044 |
) |
|
|
(11,212 |
) |
|
|
(28 |
) |
|
|
(26,536 |
) |
| Disposal of subsidiaries |
|
|
- |
|
|
|
(183 |
) |
|
|
(471 |
) |
|
|
(14 |
) |
|
|
(12,212 |
) |
|
|
(11 |
) |
|
|
(74 |
) |
|
|
(12,965 |
) |
| Sale and leasebacks |
|
|
(14,159 |
) |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
(14,159 |
) |
| Assets held for sale |
|
|
- |
|
|
|
- |
|
|
|
(116 |
) |
|
|
(225 |
) |
|
|
(48,317 |
) |
|
|
- |
|
|
|
- |
|
|
|
(48,658 |
) |
| Transfers from inventory |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
22,255 |
|
|
|
- |
|
|
|
- |
|
|
|
22,255 |
|
| Transfers to inventory |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
(70,427 |
) |
|
|
- |
|
|
|
- |
|
|
|
(70,427 |
) |
| FX revaluation |
|
|
- |
|
|
|
15 |
|
|
|
17 |
|
|
|
13 |
|
|
|
2,735 |
|
|
|
20 |
|
|
|
2 |
|
|
|
2,792 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| At December 31, 2022 |
|
|
16,669 |
|
|
|
47,202 |
|
|
|
11,957 |
|
|
|
5,297 |
|
|
|
57,513 |
|
|
|
11,857 |
|
|
|
5,031 |
|
|
|
155,526 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Accumulated depreciation |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| At December 31, 2020 |
|
|
- |
|
|
|
(634 |
) |
|
|
(415 |
) |
|
|
(168 |
) |
|
|
- |
|
|
|
(75 |
) |
|
|
(51 |
) |
|
|
(1,343 |
) |
| Depreciation charge for the year |
|
|
- |
|
|
|
(4,247 |
) |
|
|
(1,495 |
) |
|
|
(830 |
) |
|
|
(5,938 |
) |
|
|
(1,630 |
) |
|
|
(542 |
) |
|
|
(14,682 |
) |
| Disposals |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
1,244 |
|
|
|
- |
|
|
|
- |
|
|
|
1,244 |
|
| Transfers |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
43 |
|
|
|
(66 |
) |
|
|
- |
|
|
|
(23 |
) |
| FX revaluation |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
(4 |
) |
|
|
- |
|
|
|
- |
|
|
|
(4 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| At December 31, 2021 |
|
|
- |
|
|
|
(4,881 |
) |
|
|
(1,910 |
) |
|
|
(998 |
) |
|
|
(4,655 |
) |
|
|
(1,771 |
) |
|
|
(593 |
) |
|
|
(14,808 |
) |
| Depreciation charge for the year |
|
|
(429 |
) |
|
|
(7,844 |
) |
|
|
(2,460 |
) |
|
|
(1,821 |
) |
|
|
(15,429 |
) |
|
|
(3,110 |
) |
|
|
(927 |
) |
|
|
(32,020 |
) |
| Disposals |
|
|
- |
|
|
|
162 |
|
|
|
154 |
|
|
|
103 |
|
|
|
1,682 |
|
|
|
1,501 |
|
|
|
- |
|
|
|
3,602 |
|
| Disposal of subsidiaries |
|
|
- |
|
|
|
16 |
|
|
|
41 |
|
|
|
7 |
|
|
|
549 |
|
|
|
1 |
|
|
|
18 |
|
|
|
632 |
|
| Assets held for sale |
|
|
- |
|
|
|
- |
|
|
|
90 |
|
|
|
125 |
|
|
|
3,327 |
|
|
|
- |
|
|
|
- |
|
|
|
3,542 |
|
| Transfers to inventory |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
6,707 |
|
|
|
- |
|
|
|
- |
|
|
|
6,707 |
|
| FX revaluation |
|
|
- |
|
|
|
(1 |
) |
|
|
5 |
|
|
|
(10 |
) |
|
|
(460 |
) |
|
|
(4 |
) |
|
|
2 |
|
|
|
(468 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| At December 31, 2022 |
|
|
(429 |
) |
|
|
(12,548 |
) |
|
|
(4,080 |
) |
|
|
(2,594 |
) |
|
|
(8,279 |
) |
|
|
(3,383 |
) |
|
|
(1,500 |
) |
|
|
(32,813 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Net book value |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| At December 31, 2022 |
|
|
16,240 |
|
|
|
34,654 |
|
|
|
7,877 |
|
|
|
2,703 |
|
|
|
49,234 |
|
|
|
8,474 |
|
|
|
3,531 |
|
|
|
122,713 |
|
| At December 31, 2021 |
|
|
30,828 |
|
|
|
25,321 |
|
|
|
8,667 |
|
|
|
2,855 |
|
|
|
99,593 |
|
|
|
10,140 |
|
|
|
3,551 |
|
|
|
180,955 |
|
The Group completed sale and leaseback transactions
during the year ended December 31, 2022 resulting in freehold property with a carrying value of £14.2 million being derecognized
from property, plant and equipment (2021: £nil). A loss on rights transferred of £1.9 million (2021: £nil, 2020: £nil)
is recognized in the statement of profit or loss within administrative expenses.
The Group disposed of property, plant and equipment
with a carrying value of £22.9 million during the year ended December 31, 2022 largely as a result of the Revised Business Plans.
|