Notes And Other Explanatory Information [Abstract]

Morgan Advanced Materials PLC - Filing #6770764

Concept 2024-01-01 to
2024-12-31
Notes and other explanatory information [abstract]
Disclosure of auditors' remuneration [text block]
2. Audit and non-audit fees
Disclosure of authorisation of financial statements [text block]
The financial statements were approved by the Board of Directors on 27 February 2025 and were signed on its behalf by:
Disclosure of basis of consolidation [text block]
Basis of consolidation
Disclosure of basis of preparation of financial statements [text block]
Basis of preparation
Disclosure of borrowings [text block]
20. Borrowings and lease liabilities
Disclosure of cash and cash equivalents [text block]
17. Cash and cash equivalents
Disclosure of changes in accounting policies, accounting estimates and errors [text block]
Newly adopted standards
Disclosure of commitments [text block]
25. Capital commitments
Disclosure of credit risk [text block]
Credit risk
Disclosure of debt instruments [text block]
Fair values
Disclosure of deferred taxes [text block]
14. Recognised deferred tax assets and liabilities
Disclosure of deposits from banks [text block]
Disclosure of depreciation and amortisation expense [text block]
4. Operating costs before specific adjusting items
Disclosure of derivative financial instruments [text block]
Derivatives
Disclosure of discontinued operations [text block]
9. Discontinued operations
Disclosure of dividends [text block]
Dividends
Disclosure of earnings per share [text block]
10. Earnings per share
Disclosure of effect of changes in foreign exchange rates [text block]
Exchange rates
Disclosure of employee benefits [text block]
22. Pensions and other post-retirement employee benefits
Disclosure of entity's operating segments [text block]
3. Segmental reporting
Disclosure of events after reporting period [text block]
28. Subsequent events
Disclosure of fair value measurement [text block]
Measurement of fair values
Disclosure of finance income (cost) [text block]
7. Finance income and expense
Disclosure of financial risk management [text block]
21. Financial risk management
Disclosure of going concern [text block]
Going concern
Disclosure of goodwill [text block]
13. Intangible assets
Disclosure of impairment of assets [text block]
Impairment test for cash-generating units or groups of cash-generating units containing goodwill
Disclosure of income tax [text block]
8. Taxation – income tax expense
Disclosure of information about employees [text block]
5. Staff numbers
Disclosure of information about key management personnel [text block]
Transactions with key management personnel
Disclosure of inventories [text block]
15. Inventories
Disclosure of issued capital [text block]
Called-up share capital
Disclosure of leases [text block]
12. Right-of-use assets
Disclosure of liquidity risk [text block]
Liquidity and funding risk
Disclosure of market risk [text block]
Market risk
Disclosure of material accounting policy information [text block]
1. Material accounting policies, estimates and judgements
Disclosure of non-controlling interests [text block]
27. Non-controlling interests
Disclosure of objectives, policies and processes for managing capital [text block]
Capital management
Disclosure of property, plant and equipment [text block]
11. Property, plant and equipment
Disclosure of provisions [text block]
24. Provisions and contingent liabilities
Disclosure of related party [text block]
26. Related parties
Disclosure of research and development expense [text block]
1. Research and development
Disclosure of reserves within equity [text block]
Translation reserve
Disclosure of restricted cash and cash equivalents [text block]
In 2024, the Group had restricted cash of £2.2 million (2023: £1.6 million) as a result of exchange controls in Argentina.
Disclosure of information about separate financial statements [text block]
Company balance sheet
Disclosure of share capital, reserves and other equity interest [text block]
19. Capital and reserves
Disclosure of share-based payment arrangements [text block]
23. Share-based payments
Disclosure of subsidiaries [text block]
44. Shares held in related undertakings
Disclosure of trade and other payables [text block]
18. Trade and other payables
Disclosure of trade and other receivables [text block]
16. Trade and other receivables
Disclosure of treasury shares [text block]
No treasury shares were held

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