Disclosure Of Material Accounting Policy Information [Text Block]

TOPPS TILES PLC - Filing #5567153

Concept	2023-10-01 to 2024-09-28
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for business combinations [text block]	C) Business Combinations
Description of accounting policy for customer loyalty programmes [text block]
Description of accounting policy for deferred income tax [text block]
Description of accounting policy for depreciation expense [text block]
Description of accounting policy for derecognition of financial instruments [text block]
Description of accounting policy for derivative financial instruments [text block]
Description of accounting policy for discounts and rebates [text block]	T) Supplier Income
Description of accounting policy for employee benefits [text block]
Description of accounting policy for exceptional items [text block]	Included within profit before taxation are certain items that are not deemed to be reflective of the underlying operating
Description of accounting policy for financial assets [text block]	All financial assets are recognised and derecognised on a trade date where the purchase or sale of a financial asset is
Description of accounting policy for financial instruments [text block]	P) Financial Instruments
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
Description of accounting policy for financial liabilities [text block]	Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements
Description of accounting policy for foreign currency translation [text block]
Description of accounting policy for goodwill [text block]	F) Goodwill
Description of accounting policy for impairment of assets [text block]	Financial assets, other than those at FVTPL, are assessed for indicators of impairment at each statement of financial
Description of accounting policy for impairment of non-financial assets [text block]
Description of accounting policy for income tax [text block]	The tax expense represents the sum of current tax and deferred tax.
Description of accounting policy for leases [text block]	N) Leases
Description of accounting policy for measuring inventories [text block]
Description of accounting policy for intangible assets other than goodwill [text block]	H) Intangible Assets
Description of accounting policy for property, plant and equipment [text block]	I) Property, Plant and Equipment
Description of accounting policy for provisions [text block]
Description of accounting policy for recognition of revenue [text block]
Description of accounting policy for share-based payment transactions [text block]
Description of accounting policy for trade and other receivables [text block]