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Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2022

	Goodwill			Development costs and software			Customer relationships			Brand			Domain names			Total
	£’000			£’000			£’000			£’000			£’000			£’000
Cost
At December 31, 2020		22,693			5,353			-			-			51			28,097
Additions		-			14,237			-						22			14,259
Acquisition of subsidiaries		196,147			36,588			21,109			2,746			-			256,590
At December 31, 2021		218,840			56,178			21,109			2,746			73			298,946
Additions		-			18,078			-			-			55			18,133
Acquisition of subsidiaries		50,597			2,592			3,669			4,158			-			61,016
Assets held for sale		-			(2,487	)		-			-			-			(2,487	)
At December 31, 2022		269,437			74,361			24,778			6,904			128			375,608

Accumulated amortization
At December 31, 2020		-			(1,428	)		-			-			(9	)		(1,437	)
Charge for the year		-			(6,622	)		(21,109	)		(2,746	)		(25	)		(30,502	)
Impairment loss		-			(5,493	)		-			-			-			(5,493	)
At December 31, 2021		-			(13,543	)		(21,109	)		(2,746	)		(34	)		(37,432	)
Charge for the year		-			(18,641	)		(653	)		-			(38	)		(19,332	)
Impairment loss		(269,437	)		(26,622	)		(3,016	)		(4,158	)		-			(303,233	)
Assets held for sale		-			758			-			-			-			758
At December 31, 2022		(269,437	)		(58,048	)		(24,778	)		(6,904	)		(72	)		(359,239	)

Net book value
At December 31, 2022		-			16,313			-			-			56			16,369
At December 31, 2021		218,840			42,635			-			-			39			261,514

For the purposes of impairment testing, intangible assets and goodwill have been allocated to the Group’s CGUs as below.