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 options were granted

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 Transaction(1)	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 Number of options		Unapproved Number of options		Incentive Equity Plan 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 Transaction(1)	(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/A	​(1)		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