Disclosure Of Material Accounting Policy Information [Text Block]

FDM Group (Holdings) PLC - Filing #5901399

Concept 2024-01-01 to
2024-12-31
Disclosure of material accounting policy information [text block]
3 Accounting policies
Description of accounting policy for deferred income tax [text block]
Deferred tax
Description of accounting policy for depreciation expense [text block]
Depreciation is charged to the income statement on a straight-line basis over the estimated useful lives of each part
Description of accounting policy for discounts and rebates [text block]
Volume rebates are accrued in the period in which the revenue is recognised, with the value of the rebate offset
Description of accounting policy for dividends [text block]
p) Dividends
Description of accounting policy for employee benefits [text block]
k) Pensions and other post-employment benefits
Description of accounting policy for exceptional items [text block]
c) Exceptional items
Description of accounting policy for finance costs [text block]
The charge to the Income Statement comprises i) an interest expense on the lease liability (included within finance
Description of accounting policy for foreign currency translation [text block]
b) Foreign currency translation
Description of accounting policy for functional currency [text block]
The individual financial statements of each Group entity are presented in the currency of the primary economic
Description of accounting policy for goodwill [text block]
Goodwill
Description of accounting policy for government grants [text block]
s) Government grants
Description of accounting policy for issued capital [text block]
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or
Description of accounting policy for leases [text block]
r) Leases
Description of accounting policy for intangible assets and goodwill [text block]
f) Intangible assets
Description of accounting policy for property, plant and equipment [text block]
e) Property, plant and equipment
Description of accounting policy for provisions [text block]
l)
Description of accounting policy for recognition of revenue [text block]
a) Revenue recognition
Description of accounting policy for segment reporting [text block]
o) Segment reporting
Description of accounting policy for share-based payment transactions [text block]
n) Share-based payments
Description of accounting policy for subsidiaries [text block]
Subsidiaries
Description of accounting policy for trade and other payables [text block]
i)
Description of accounting policy for trade and other receivables [text block]
g) Trade receivables

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