Disclosure Of Material Accounting Policy Information [Text Block]

Shaftesbury Capital Plc (formerly: Capital & Counties Properties Plc) - Filing #5591647

Concept	2024-01-01 to 2024-12-31
Disclosure of material accounting policy information [text block]	1 Principal accounting policies
Description of accounting policy for borrowings [text block]	Borrowings
Description of accounting policy for business combinations and goodwill [text block]
Description of accounting policy for contingent liabilities and contingent assets [text block]	Contingent liabilities and capital commitments
Description of accounting policy for deferred income tax [text block]
Description of accounting policy for derecognition of financial instruments [text block]
Description of accounting policy for derivative financial instruments [text block]	Derivative financial instruments
Description of accounting policy for determining components of cash and cash equivalents [text block]
Description of accounting policy for employee benefits [text block]	Pensions
Description of accounting policy for financial assets [text block]
Description of accounting policy for impairment of financial assets [text block]
Description of accounting policy for issued capital [text block]	Share capital
Description of accounting policy for leases [text block]
Description of accounting policy for investments in joint ventures [text block]	Joint ventures and associates
Description of accounting policy for investment property [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 subsidiaries [text block]	Subsidiaries
Description of accounting policy for trade and other payables [text block]
Description of accounting policy for trade and other receivables [text block]
Description of accounting policy for treasury shares [text block]	Own shares