Notes And Other Explanatory Information [Abstract]

LIFE SCIENCE REIT PLC - Filing #5875776

Concept 2024-01-01 to
2024-12-31
Notes and other explanatory information [abstract]
Disclosure of accounting judgements and estimates [text block]
2.4 Significant accounting judgements and estimates
Disclosure of auditors' remuneration [text block]
6. Auditor’s remuneration
Disclosure of basis of consolidation [text block]
a) Basis of consolidation
Disclosure of basis of preparation of financial statements [text block]
2. Basis of preparation
Disclosure of borrowings [text block]
17. Interest-bearing loans and borrowings
Disclosure of business combinations [text block]
Business combinations
Disclosure of cash and cash equivalents [text block]
15. Cash and cash equivalents
Disclosure of cash flow statement [text block]
28. Reconciliation of changes in liabilities to cash flows generated from financing activities
Disclosure of changes in accounting policies [text block]
2.2 New standards and interpretations effective in
Disclosure of commitments [text block]
26. Capital commitments
Disclosure of credit risk [text block]
Credit risk
Disclosure of deferred income [text block]
Disclosure of derivative financial instruments [text block]
16. Interest rate derivatives
Disclosure of dividends [text block]
11. Dividends
Disclosure of earnings per share [text block]
12. Earnings per share (“EPS”)
Disclosure of effect of changes in foreign exchange rates [text block]
Foreign exchange rate risk
Disclosure of events after reporting period [text block]
30. Post balance sheet events
Disclosure of fair value of financial instruments [text block]
22. Fair value
Disclosure of finance cost [text block]
8. Finance expenses
Disclosure of finance income [text block]
7. Finance income
Disclosure of financial risk management [text block]
23. Financial risk management objectives and policies
Disclosure of general and administrative expense [text block]
4. Property operating and administration expenses
Disclosure of general information about financial statements [text block]
1. General information
Disclosure of going concern [text block]
2.1 Going concern
Disclosure of income tax [text block]
9. Taxation
Disclosure of information about key management personnel [text block]
5. Directors’ remuneration
Disclosure of investment property [text block]
13. Investment property
Disclosure of leases [text block]
10. Operating leases
Disclosure of liquidity risk [text block]
Liquidity risk
Disclosure of market risk [text block]
Market risk
Disclosure of material accounting policy information [text block]
2.5 Summary of material accounting policies
Disclosure of net asset value attributable to unit-holders [text block]
21. Net asset value per share
Disclosure of objectives, policies and processes for managing capital [text block]
25. Capital management
Disclosure of other liabilities [text block]
18. Other payables and accrued expenses
Disclosure of prepayments and other assets [text block]
Disclosure of related party [text block]
27. Related party transactions
Disclosure of revenue [text block]
3. Revenue
Disclosure of share capital, reserves and other equity interest [text block]
19. Share capital
Disclosure of subsidiaries [text block]
24. Subsidiaries
Disclosure of trade and other receivables [text block]
14. Trade and other receivables

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