Business Combination, Contingent Consideration Arrangements, Payment Period

No definition available.

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- Definition

Contingent Consideration, Payout, Percent

+ References

No definition available.

+ Details

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- Definition

Deferred Consideration, Acquisition-Date Fair Value

+ References

No definition available.

+ Details

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- Definition

Identifiable Intangible Assets, Tax Base

+ References

No definition available.

+ Details

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- Definition

The amount of acquisition-related costs recognised as an expense for transactions that are recognised separately from the acquisition of assets and the assumption of liabilities in business combinations. [Refer: Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2023-01-01
-Paragraph B64
-Subparagraph m
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-URIDate 2023-03-23

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- Definition

The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2023-01-01
-Paragraph B64
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-URIDate 2023-03-23

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- Definition

The amount, at acquisition date, of contingent consideration arrangements recognised as consideration transferred in a business combination. [Refer: Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 3
-IssueDate 2023-01-01
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-URIDate 2023-03-23

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- Definition

The amount recognised as of the acquisition date for customer-related intangible assets acquired in a business combination. [Refer: Customer-related intangible assets [member]; Business combinations [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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-IssueDate 2023-01-01
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-URIDate 2023-03-23

+ Details

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- Definition

The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]]

+ References

+ Details

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- Definition

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.

+ References

No definition available.

+ Details

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- Definition

The number of personnel employed by the entity at a date.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 112
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-URIDate 2023-03-23

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- Details

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- Details

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Business combinations - Narrative (Details) - TLM Partners Inc [Member] £ in Thousands		6 Months Ended
	Aug. 03, 2023 GBP (£)	Dec. 31, 2023 GBP (£)	Aug. 31, 2023 employee
Disclosure of detailed information about business combination [line items]
Number of employees \| employee			61
Initial cash consideration	£ 3,214
Fair value of deferred consideration	£ 741
Contingent consideration arrangements, payment period	18 months
Fair value of contingent consideration	£ 4,378
Deferred tax liability	537
Intangible assets - client relationships	2,106
Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination		£ 900
Customer-related intangible assets
Disclosure of detailed information about business combination [line items]
Deferred tax liability	500
Identifiable intangible assets	£ 0
Forecast
Disclosure of detailed information about business combination [line items]
Contingent consideration (in percent)	39.00%