XML 32 R20.htm IDEA: XBRL DOCUMENT v3.22.1

Trade and other receivables

12 Months Ended

Dec. 31, 2021

Trade and other receivables

Trade and other receivables

15Trade and other receivables

​

​	​	​	​	​
​		December 31,		December 31,
​	​	2021	​	2020
​	​	£ 000	​	£ 000
Government receivables		5,415		1,989
Prepayments		6,571		733
Other receivables		672		810
​		12,658		3,532

​

Included within Government receivables is £2,716 thousand for the R&D tax credit receivable (2020: £328 thousand) and £2,595 thousand for VAT receivable (2020: £6 thousand). Prepayments includes £3,805 thousand in relation to insurances (2020: £nil).

The fair value of trade and other receivables classified as financial instruments are disclosed in note 25 Financial instruments. Expected credit losses were not significant in 2021 or 2020.

The Group’s exposure to credit and market risks, including impairments and allowances for credit losses, relating to trade and other receivables is disclosed in note 26 Financial risk management and impairment of financial assets.

X

- Definition

The disclosure of trade and other receivables. [Refer: Trade and other receivables]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2021-01-01
-Paragraph 10
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_TradeAndOtherCurrentReceivablesAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration