| Property, plant and equipment |
10Property, plant and equipment | | | | | | | | | | | | | | | Plant and | | Leasehold | | Assets under | | Office | | | | | | | Machinery | | improvements | | construction | | equipment | | Vehicles | | Total | | | £ 000 | | £ 000 | | £ 000 | | £ 000 | | £ 000 | | £ 000 | Cost or valuation | | | | | | | | | | | | | At January 1, 2023 | | 25 | | 2,716 | | — | | 1,213 | | — | | 3,954 | Additions | | 442 | | 653 | | 612 | | 275 | | 120 | | 2,102 | Disposals | | (2) | | (22) | | — | | (351) | | — | | (375) | At December 31, 2023 | | 465 | | 3,347 | | 612 | | 1,137 | | 120 | | 5,681 | Additions | | 4 | | 401 | | — | | 23 | | — | | 428 | Transfers | | — | | 578 | | (612) | | 34 | | — | | — | Disposals | | (75) | | (139) | | — | | (119) | | — | | (333) | At December 31, 2024 | | 394 | | 4,187 | | — | | 1,075 | | 120 | | 5,776 | Accumulated depreciation | | | | | | | | | | | | | At January 1, 2023 | | 1 | | 601 | | — | | 662 | | — | | 1,264 | Charge for the year | | 68 | | 468 | | — | | 346 | | 10 | | 892 | Depreciation on disposals | | — | | (10) | | — | | (286) | | — | | (296) | At December 31, 2023 | | 69 | | 1,059 | | — | | 722 | | 10 | | 1,860 | Charge for the year | | 93 | | 706 | | — | | 277 | | 12 | | 1,088 | Depreciation on disposals | | (23) | | (112) | | — | | (115) | | — | | (250) | At December 31, 2024 | | 139 | | 1,653 | | — | | 884 | | 22 | | 2,698 | Net book value | | | | | | | | | | | | | At December 31, 2024 | | 255 | | 2,534 | | — | | 191 | | 98 | | 3,078 | At December 31, 2023 | | 396 | | 2,288 | | 612 | | 415 | | 110 | | 3,821 |
All property, plant and equipment is attributable to the UK. |