Acquisitions (Tables)

12 Months Ended

Dec. 31, 2021

Disclosure Of Acquisition [Abstract]

Schedule of calculating goodwill arising from the acquisition the fair value of net assets acquired was determined

	£’000
Property, plant and equipment	3,943
Trade and other receivables	4,868
Cash and cash equivalents	3,975
Trade and other payables	(4,819	)
Lease liabilities	(3,791	)
Deferred tax liabilities	(44	)
Total net assets acquired	4,132
Intangible assets recognized on acquisition:
Software	19,558
Brand	1,303
Deferred tax arising on intangible assets	(3,985	)
Total intangible assets recognized on acquisition	16,876
Total identifiable net assets at fair value	21,008
Goodwill	44,356
Purchase consideration transferred	65,364
Satisfied by:
Cash	20,996
Debt assumed and discharged	4,463
Shares issued	33,339
Warrants issued	6,566
Purchase consideration transferred	65,364

	£’000
Property, plant and equipment	25,101
Inventory	333
Trade and other receivables	7,335
Cash and cash equivalents	669
Trade and other payables	(2,160	)
Lease liabilities	(2,766	)
Provisions	(253	)
Deferred tax liabilities	(88	)
Total net assets acquired	28,171
Intangible assets recognized on acquisition:
Customer relationships	7,300
Deferred tax arising on intangible assets	(1,387	)
Total intangible assets recognized on acquisition	5,913
Total identifiable net assets at fair value	34,084
Goodwill	5,041
Purchase consideration transferred	39,125
Satisfied by:
Cash	29,125
Debt assumed and discharged	9,000
Shares issued	1,000
Purchase consideration transferred	39,125

	£’000
Property, plant and equipment	27,181
Trade and other receivables	5,493
Cash and cash equivalents	8,589
Trade and other payables	(5,982	)
Loans and borrowings	(19,879	)
Lease liabilities	(3,830	)
Deferred tax liabilities	(16	)
Total net assets acquired	11,556

	£’000
Intangible assets recognized on acquisition:
Software	4,445
Brand	1,444
Deferred tax arising on intangible assets	(1,905	)
Total intangible assets recognized on acquisition	3,984
Total identifiable net assets at fair value	15,540
Goodwill	44,814
Purchase consideration transferred	60,354
Satisfied by:
Cash	28,722
Shares issued	31,009
Voluntary employee share option plan	623
Purchase consideration transferred	60,354

	£’000
Property, plant and equipment	81
Trade and other receivables	788
Cash and cash equivalents	704
Trade and other payables	(1,535	)
Total net assets acquired	38
Intangible assets recognized on acquisition:
Software	10,287
Deferred tax arising on intangible assets	(2,131	)
Total intangible assets recognized on acquisition	8,156
Total identifiable net assets at fair value	8,194
Goodwill	15,496
Purchase consideration transferred	23,690
Satisfied by:
Cash	23,570
Deferred consideration	120
Purchase consideration transferred	23,690

	£’000
Property, plant and equipment	29,062
Financial investments	3
Inventory	1,247
Trade and other receivables	7,972
Cash and cash equivalents	8,161
Trade and other payables	(7,727	)
Lease liabilities	(25,749	)
Provisions	(3,224	)
Deferred tax assets	(335	)
Total net assets acquired	9,410

	£’000
Intangible assets recognized on acquisition:
Software	1,489
Customer relationships	7,574
Deferred tax arising on intangible assets	(1,765	)
Total intangible assets recognized on acquisition	7,298
Total identifiable net assets at fair value	16,708
Goodwill	59,770
Purchase consideration transferred	76,478
Satisfied by:
Cash	61,105
Debt assumed and discharged	15,373
Purchase consideration transferred	76,478

	£’000
Property, plant and equipment	249
Trade and other receivables	658
Cash and cash equivalents	377
Trade and other payables	(1,186	)
Loans and borrowings	(1,468	)
Lease liabilities	(215	)
Total net assets acquired	(1,585	)
Intangible assets recognized on acquisition:
Software	603
Customer relationships	6,235
Deferred tax arising on intangible assets	(1,709	)
Total intangible assets recognized on acquisition	5,129
Total identifiable net assets at fair value	3,544
Goodwill	20,025
Purchase consideration transferred	23,569
Satisfied by:
Cash	15,644
Deferred consideration	2,560
Shares issued	5,365
Purchase consideration transferred	23,569

	£’000
Property, plant and equipment	25
Inventory	566
Trade and other receivables	49
Cash and cash equivalents	1,581
Trade and other payables	(1,090	)
Provisions	(72	)
Total net assets at fair value	1,059
Intangible assets recognized on acquisition:
Software	205
Deferred tax arising on intangible assets	(39	)
Total intangible assets recognized on acquisition	166
Total identifiable net assets at fair value	1,225
Goodwill	6,645
Purchase consideration transferred	7,870
Satisfied by:
Cash	3,205
Deferred consideration	1,500
Debt assumed and discharged	3,165
Purchase consideration transferred	7,870