Leases (Tables)

12 Months Ended

Dec. 31, 2022

Leases [Abstract]

Schedule of Right-of-Use Assets

The carrying amounts and movement in the right-of-use assets are set out below:

	Leasehold property			Fixtures and fittings			Subscription vehicles			Other motor vehicles			Total
	£’000			£’000			£’000			£’000			£’000
Cost
At December 31, 2020		48,332			74			-			8,247			56,653
Additions		13,271			-			2,942			9,048			25,261
Acquisition of subsidiaries		29,268			-			5,536			-			34,804
Disposals		(5,096	)		-			(624	)		(220	)		(5,940	)
Transfers		-			-			-			(791	)		(791	)
FX revaluation		-			-			(151	)		-			(151	)
At December 31, 2021		85,775			74			7,703			16,284			109,836
Additions		31,670			-			11,913			3,306			46,889
Acquisition of subsidiaries		6,276			-			-			-			6,276
Sale and leasebacks		6,930			-			-			-			6,930
Disposals		(2,428	)		-			-			(2,529	)		(4,957	)
Disposal of subsidiaries		(6,449	)		-			-			-			(6,449	)
Assets held for sale		-			-			(4,696	)		-			(4,696	)
Transfers		-			-			(818	)		-			(818	)
FX revaluation		202			-			223			68			493
At December 31, 2022		121,976			74			14,325			17,129			153,504
Accumulated depreciation
At December 31, 2020		(4,839	)		(18	)		-			(1,076	)		(5,933	)
Depreciation charge for the year		(8,108	)		(15	)		(3,157	)		(2,829	)		(14,109	)
Disposals		2,251			-			-			143			2,394
Transfers		-			-			-			66			66
At December 31, 2021		(10,696	)		(33	)		(3,157	)		(3,696	)		(17,582	)
Depreciation charge for the year		(16,485	)		(15	)		(4,790	)		(4,268	)		(25,558	)
Disposals		2,738			-			-			1,407			4,145
Disposal of subsidiaries		729			-			-			-			729
Assets held for sale		-			-			3,818			-			3,818
Transfers		-			-			-			-			-
FX revaluation		(48	)		-			(177	)		(17	)		(242	)
At December 31, 2022		(23,762	)		(48	)		(4,306	)		(6,574	)		(34,690	)
Net book value
At December 31, 2022		98,214			26			10,019			10,555			118,814
At December 31, 2021		75,079			41			4,546			12,588			92,254

Schedule of Lease Liabilities

The carrying amount and movement in the lease liabilities are set out below:

	Lease liabilities
	£’000
At December 31, 2020		48,048
Additions		26,228
Acquisition of subsidiaries		36,352
Interest		1,338
Payments		(18,597	)
Terminations		(2,969	)
At December 31, 2021		90,400
Additions		51,757
Acquisition of subsidiaries		6,276
Interest		5,245
Payments		(29,198	)
Terminations		(2,307	)
Sale and leasebacks		5,466
Transfers		(3,529	)
Disposals of subsidiaries		(5,878	)
Assets held for sale		(1,003	)
FX revaluation		231
At December 31, 2022		117,460

Schedule of Amounts Recognized in the Statement of Profit and Loss

The following are the amounts recognized in the statement of profit and loss in respect of lease agreements:

	Year ended December 31 2022		Year ended December 31 2021		Year ended December 31 2020
	£’000		£’000		£’000
Depreciation expense		25,558		14,109		5,570
Interest on lease liabilities		5,209		1,338		652
Total		30,767		15,447		6,222

Schedule of Receivable Under Non-Cancellable Operating Leases

Future minimum rentals receivable under non-cancellable operating leases are as follows:

	At December 31 2022		At December 31 2021
	£’000		£’000
Within one year		776		1,602
Greater than one year but not more than five years		97		469
Total		873		2,072