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Leases (Tables) | 12 Months Ended
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Dec. 31, 2021
Leases |
Summary of balance sheet shows the following amounts relating to lease liabilities | The balance sheet shows the following amounts relating to lease liabilities: ​
​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2021 | ​ | 2020
​ | ​ | £ 000 | ​ | £ 000
Long term lease liabilities |  | 1,580 |  | 846
Current lease liabilities |  | 362 |  | 175
​ |  | 1,942 |  | 1,021
​
Summary of lease liabilities maturity analysis | A maturity analysis of lease liabilities based on undiscounted gross cash flow is reported in the table below: ​
​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2021 | ​ | 2020
​ | ​ | £ 000 | ​ | £ 000
Less than one year |  | 425 |  | 175
Within 2 - 5 years |  | 1,653 |  | 700
More than 5 years |  | 262 |  | 397
Total lease liabilities (undiscounted) |  | 2,340 |  | 1,272
Summary of cash outflows related to leases | Total cash outflows related to leases are presented in the table below: ​
​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
Payment | ​ | 2021 | ​ | 2020
​ | ​ | £ 000 | ​ | £ 000
Right of use assets |  | 240 |  | 220
Low value leases |  | — |  | —
Short term leases |  | 49 |  | 64
Total cash outflow |  | 289 |  | 284
​
Summary of reconciliation of the finance lease creditors | A reconciliation of the lease creditors is shown below: ​
​ | ​ | ​
​ |  | £000
As at January 1, 2020 |  | 1,166
Interest element of payments to finance lease creditors |  | (74)
Principal element of payments to finance lease creditors |  | (146)
Interest expense on leases |  | 74
As at December 31, 2020 |  | 1,021
Additions | ​ | 1,084
Interest element of payments to finance lease creditors |  | (78)
Principal element of payments to finance lease creditors |  | (162)
Interest expense on leases |  | 77
As at December 31, 2021 |  | 1,942
​

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- Definition The disclosure of additional information about leasing activities of a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2021-01-01 -Paragraph 59 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_59&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2021-01-01 -Paragraph 97 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_97&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2021-01-01 -Paragraph C12 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C -URIDate 2021-03-24 + Details
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- Definition The explanation of the significant changes in the carrying amount of the net investment in finance leases. [Refer: Net investment in finance lease] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2021-01-01 -Paragraph 93 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_93&doctype=Standard -URIDate 2021-03-24 + Details
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- References No definition available. + Details
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