Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2023-01-01 to 2023-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] |
|
| Description of accounting policy for borrowings [text block] |
(IV) Loans and borrowings
|
| Description of accounting policy for deferred income tax [text block] |
(P) Current and deferred income tax
|
| Description of accounting policy for depreciation expense [text block] |
Assets under construction are not depreciated until they are
|
| Description of accounting policy for derivative financial instruments and hedging [text block] |
(V) Derivative financial instruments (excluding those
|
| Description of accounting policy for determining components of cash and cash equivalents [text block] |
(III) Cash and cash equivalents
|
| Description of accounting policy for discounts and rebates [text block] |
The Group provides volume-based rebates to certain
|
| Description of accounting policy for employee benefits [text block] |
(Q) Employee benefits
|
| Description of accounting policy for finance costs [text block] |
Finance expense
|
| Description of accounting policy for finance income and costs [text block] |
(O) Net finance expense
|
| Description of accounting policy for financial instruments [text block] |
(K) Financial instruments
|
| Description of accounting policy for foreign currency translation [text block] |
(E) Foreign currency translation
|
| Description of accounting policy for functional currency [text block] |
The presentational currency of the Group is pounds sterling;
|
| Description of accounting policy for goodwill [text block] |
|
| Description of accounting policy for hedging [text block] |
|
| Description of accounting policy for impairment of assets [text block] |
|
| Description of accounting policy for issued capital [text block] |
(N) Share capital
|
| Description of accounting policy for leases [text block] |
|
| Description of accounting policy for measuring inventories [text block] |
|
| Description of accounting policy for intangible assets and goodwill [text block] |
|
| Description of accounting policy for intangible assets other than goodwill [text block] |
|
| Description of accounting policy for property, plant and equipment [text block] |
(H) Property, plant and equipment
|
| Description of accounting policy for provisions [text block] |
(M) Provisions
|
| Description of accounting policy for recognition of revenue [text block] |
(F) Revenue
|
| Description of accounting policy for research and development expense [text block] |
(VI) Research and development costs
|
| Description of accounting policy for segment reporting [text block] |
(G) Segment reporting
|
| Description of accounting policy for share-based payment transactions [text block] |
(R) Share-based payments
|
| Description of accounting policy for subsidiaries [text block] |
(D) Basis of consolidation
|
| Description of accounting policy for trade and other payables [text block] |
(II) Trade and other payables (excluding statutory
|
| Description of accounting policy for trade and other receivables [text block] |
|
| Description of accounting policy for treasury shares [text block] |
(S) Own shares held by employee benefit trust
|