Share Based Payments (Tables)

12 Months Ended

Dec. 31, 2021

Disclosure Of Sharebased Payment Arrangements [Abstract]

Schedule of recognized a share based charge

	Year ended December 31 2021		Year ended December 31 2020		Year ended December 31 2019
	£’000		£’000		£’000
EMI prior to the Transaction		73		182		152
Unapproved prior to the Transaction		29,096		3,577		47
Modification at the Transaction		1,103		-		-
Incentive Equity Plan after the Transaction		13,599		-		-
		43,871		3,759		199

Schedule of reconciles the share options outstanding

Scheme	Number		Grant date	Expiry date
Unapproved prior to the Transaction		469,000	01/01/2021	01/01/2031
Unapproved prior to the Transaction		2,023,516	01/04/2021	01/04/2031
Incentive Equity Plan after the Transaction1		23,915,248	01/10/2021	01/10/2031
Total 2021		26,407,764
Unapproved prior to the Transaction		1,566,584	01/01/2020	01/01/2030
Unapproved prior to the Transaction		1,422,500	01/04/2020	01/04/2030
Unapproved prior to the Transaction		2,215,381	01/07/2020	01/07/2030
Unapproved prior to the Transaction		1,594,720	01/10/2020	01/10/2030
Total 2020		6,799,185
Unapproved prior to the Transaction		2,079,500	01/06/2019	31/05/2029
EMI prior to the Transaction		7,102,500	01/10/2019	30/09/2029
Total 2019		9,182,000

Schedule of reconciles the share options outstanding

	EMI			Unapproved			Incentive Equity Plan
	Number of options			Number of options			Number of options
At December 31, 2019		7,087,500			2,059,500			-
Granted during the year		-			6,799,185			-
Exercised during the year		(1,353,817	)		-			-
Forfeited during the year		(1,050,000	)		(737,292	)		-
At December 31, 2020		4,683,683			8,121,393			-
Granted prior to the Transaction		-			2,492,516			-
Forfeited prior to the Transaction		(66,413	)		(579,713	)		-
Cash settled at the Transaction		(34,690	)		(44,114	)		-
Replacements at the Transaction1		(4,582,580	)		(9,990,082	)		50,347,491
Granted after the Transaction		-			-			23,915,248
At December 31, 2021		-			-			74,262,739

Schedule of relevant in the determination of fair value of the employee share options granted

	Unapproved			Incentive Equity Plan		Incentive Equity Plan – Executive Directors
Valuation method		Monte-Carlo			N/A1		Monte-Carlo
Exercise price		£nil			£nil		£nil
Expected volatility		50	%		N/A		53	%
Dividend yield		Nil			Nil		Nil
Risk free interest rate		0.00	%		N/A		1.15	%
Fair value per share		£8.27 - £23.74		£	5.33	£	2.93

	Unapproved
Valuation method		Black-Scholes
Exercise price		£nil
Expected volatility		46	%
Dividend yield		Nil
Risk free interest rate		0.00	%
Fair value per share		£0.72 - £4.47

	EMI			Unapproved
Valuation method		Black-Scholes			Black-Scholes
Exercise price	£	0.10			£nil
Expected volatility		66	%		62	%
Dividend yield		Nil			Nil
Risk free interest rate		0.80	%		0.75	%
Fair value per share	£	0.17		£	0.17