Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment Table [Abstract]

Schedule of Property, Plant and Equipment

	Freehold property			Leasehold improvements			Fixtures and fittings			Computer equipment			Subscription vehicles			Other motor vehicles			Plant and machinery			Total
	£’000			£’000			£’000			£’000			£’000			£’000			£’000			£’000
Cost
At December 31, 2020		14,907			13,702			3,949			598			-			2,742			659			36,557
Additions		-			12,419			5,210			2,245			82,314			8,011			810			111,009
Acquisition of subsidiaries		15,921			4,081			1,418			1,013			25,346			367			2,692			50,838
Disposals		-			-			-			(3	)		(963	)		-			(17	)		(983	)
Transfers		-			-			-			-			(1,713	)		791			-			(922	)
FX revaluation		-			-			-			-			(736	)		-			-			(736	)
At December 31, 2021		30,828			30,202			10,577			3,853			104,248			11,911			4,144			195,763
Additions		-			17,144			2,066			2,340			66,494			11,149			926			100,119
Acquisition of subsidiaries		-			168			330			2			6,781			-			61			7,342
Disposals		-			(134	)		(446	)		(672	)		(14,044	)		(11,212	)		(28	)		(26,536	)
Disposal of subsidiaries		-			(183	)		(471	)		(14	)		(12,212	)		(11	)		(74	)		(12,965	)
Sale and leasebacks		(14,159	)		-			-			-			-			-			-			(14,159	)
Assets held for sale		-			-			(116	)		(225	)		(48,317	)		-			-			(48,658	)
Transfers from inventory		-			-			-			-			22,255			-			-			22,255
Transfers to inventory		-			-			-			-			(70,427	)		-			-			(70,427	)
FX revaluation		-			15			17			13			2,735			20			2			2,792
At December 31, 2022		16,669			47,202			11,957			5,297			57,513			11,857			5,031			155,526
Accumulated depreciation
At December 31, 2020		-			(634	)		(415	)		(168	)		-			(75	)		(51	)		(1,343	)
Depreciation charge for the year		-			(4,247	)		(1,495	)		(830	)		(5,938	)		(1,630	)		(542	)		(14,682	)
Disposals		-			-			-			-			1,244			-			-			1,244
Transfers		-			-			-			-			43			(66	)		-			(23	)
FX revaluation		-			-			-			-			(4	)		-			-			(4	)
At December 31, 2021		-			(4,881	)		(1,910	)		(998	)		(4,655	)		(1,771	)		(593	)		(14,808	)
Depreciation charge for the year		(429	)		(7,844	)		(2,460	)		(1,821	)		(15,429	)		(3,110	)		(927	)		(32,020	)
Disposals		-			162			154			103			1,682			1,501			-			3,602
Disposal of subsidiaries		-			16			41			7			549			1			18			632
Assets held for sale		-			-			90			125			3,327			-			-			3,542
Transfers to inventory		-			-			-			-			6,707			-			-			6,707
FX revaluation		-			(1	)		5			(10	)		(460	)		(4	)		2			(468	)
At December 31, 2022		(429	)		(12,548	)		(4,080	)		(2,594	)		(8,279	)		(3,383	)		(1,500	)		(32,813	)
Net book value
At December 31, 2022		16,240			34,654			7,877			2,703			49,234			8,474			3,531			122,713
At December 31, 2021		30,828			25,321			8,667			2,855			99,593			10,140			3,551			180,955