Notes And Other Explanatory Information [Abstract]

Morgan Advanced Materials PLC - Filing #2015238

Concept 2023-01-01 to
2023-12-31
Notes and other explanatory information [abstract]
Disclosure of accounting judgements and estimates [text block]
1. Material accounting policies, estimates and judgements
Disclosure of allowance for credit losses [text block]
This note presents information about the Group’s exposure to a variety of financial risks: credit risk, liquidity risk, market risk and
Disclosure of auditors' remuneration [text block]
2. Audit and non-audit fees
Disclosure of authorisation of financial statements [text block]
The financial statements were approved by the Board of Directors on 11 March 2024 and were signed on its behalf by:
Disclosure of basis of consolidation [text block]
Basis of consolidation
Disclosure of basis of preparation of financial statements [text block]
Basis of preparation
Disclosure of cash and cash equivalents [text block]
17. Cash and cash equivalents
Disclosure of changes in accounting policies [text block]
Newly adopted standards
Disclosure of commitments [text block]
25. Capital commitments
Disclosure of cost of sales [text block]
4. Operating costs before specific adjusting items
Disclosure of credit risk [text block]
Credit risk
Disclosure of deferred taxes [text block]
14. Recognised deferred tax assets and liabilities
Disclosure of deposits from banks [text block]
Disclosure of derivative financial instruments [text block]
Derivatives
Disclosure of discontinued operations [text block]
9. Discontinued operations
Disclosure of dividends [text block]
Dividends
Disclosure of earnings per share [text block]
10. Earnings per share
Disclosure of effect of changes in foreign exchange rates [text block]
Exchange rates
Disclosure of employee benefits [text block]
22. Pensions and other post-retirement employee benefits
Disclosure of entity's operating segments [text block]
3. Segment reporting
Disclosure of events after reporting period [text block]
27. Subsequent events
Disclosure of fair value measurement [text block]
Measurement of fair values
Disclosure of fair value of financial instruments [text block]
Fair values
Disclosure of finance cost [text block]
7. Finance income and expense
Disclosure of financial instruments [text block]
21. Financial risk management
Disclosure of going concern [text block]
Going concern
Disclosure of goodwill [text block]
13. Intangible assets
Disclosure of impairment of assets [text block]
Goodwill is attributed to each operating segment as follows:
Disclosure of income tax [text block]
8. Taxation – income tax expense
Disclosure of information about employees [text block]
5. Staff numbers
Disclosure of information about key management personnel [text block]
Transactions with key management personnel
Disclosure of inventories [text block]
15. Inventories
Disclosure of issued capital [text block]
Called-up share capital
Disclosure of leases [text block]
12. Leases
Disclosure of liquidity risk [text block]
Liquidity and funding risk
Disclosure of market risk [text block]
Market risk
Disclosure of non-current assets held for sale and discontinued operations [text block]
Disposal of Sukhoy Log
Disclosure of objectives, policies and processes for managing capital [text block]
Capital management
Disclosure of other current assets [text block]
16. Trade and other receivables
Disclosure of other current liabilities [text block]
18. Trade and other payables
Disclosure of other non-current assets [text block]
11. Property, plant and equipment
Disclosure of other provisions, contingent liabilities and contingent assets [text block]
24. Provisions and contingent liabilities
Disclosure of related party [text block]
26. Related parties
Disclosure of research and development expense [text block]
1. Research and development
Disclosure of reserves within equity [text block]
Translation reserve
Disclosure of restricted cash and cash equivalents [text block]
In 2023, the Group had restricted cash of £1.6 million (2022: £4.0 million) as a result of exchange controls in Argentina.
Disclosure of information about separate financial statements [text block]
Company balance sheet
Disclosure of share capital, reserves and other equity interest [text block]
19. Capital and reserves
Disclosure of share-based payment arrangements [text block]
23. Share-based payments
Disclosure of subsidiaries [text block]
43. Fixed asset investments
Disclosure of treasury shares [text block]
No treasury shares were held by the Company (2022: none).

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