XML 61 R42.htm IDEA: XBRL DOCUMENT
v3.24.1.1.u2

Share Capital and Share Premium (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Share Capital and Share Premium [Abstract] |
Schedule of Share Capital Arising on the Share for Share Exchange | The share capital arising on the share for share exchange has been presented as share capital in the comparative period.
|  | Nominal Value |  |  | Share Capital |  |  | Share Premium |  |  | Merger Reserve |
|  | £/$ |  |  | Shares |  |  | $000 |  |  | $000 |  |  | $000 |
At January 1 2021 per 20-F annual report |  | £ | 0.03 |  |  |  | 194,612,289 |  |  |  | 10,794 |  |  |  | 111,821 |  |  |  | - |
Group Reorganization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Elimination of share capital in Tiziana Life Sciences Plc |  | £ | 0.03 |  |  |  | (194,612,289 | ) |  |  | (10,794 | ) |  |  | (111,821 | ) |  |  | 122,615 |
Shares issued pursuant to share for share exchange and consolidation |  | $ | 0.001 |  |  |  | 97,306,144 |  |  |  | 97 |  |  |  | - |  |  |  | (97 | )
Elimination of other reserves in Tiziana Life Sciences Plc |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (3,821 | )
Restated at 1 January 2021 |  | $ | 0.001 |  |  |  | 97,306,144 |  |  |  | 97 |  |  |  | - |  |  |  | 118,697 |
Shares issued in the period: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Conversion of warrants |  | $ | 0.001 |  |  |  | 136,854 |  |  |  | - |  |  |  | 156 |  |  |  | - |
Conversion of Loan |  | $ | 0.001 |  |  |  | 1,866,907 |  |  |  | 2 |  |  |  | 603 |  |  |  | - |
Issued in lieu of cash bonus |  | $ | 0.001 |  |  |  | 2,962,709 |  |  |  | 3 |  |  |  | 14,837 |  |  |  | - |
At 31 December 2021 |  |  |  |  |  |  | 102,272,614 |  |  |  | 102 |  |  |  | 15,596 |  |  |  | 118,697 |
Shares issued in the period: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At 31 December 2022 |  |  |  |  |  |  | 102,272,614 |  |  |  | 102 |  |  |  | 15,596 |  |  |  | 118,697 |
Shares issued in lieu of fees |  | $ | .0001 |  |  |  | 450,000 |  |  |  | 1 |  |  |  | 300 |  |  |  |  |
Warrants Exercised |  | $ | .0001 |  |  |  | 337,501 |  |  |  | - |  |  |  | 573 |  |  |  |  |
Issuance of Stock - ATM |  | $ | .0001 |  |  |  | 27,629 |  |  |  | - |  |  |  | 23 |  |  |  |  |
At 31 December 2023 |  |  |  |  |  |  | 103,087,744 |  |  |  | 103 |  |  |  | 16,492 |  |  |  | 118,697 |

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfClassesOfShareCapitalAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure share capital arising for share exchange. + References No definition available. + Details
Name: | tlsa_DisclosureShareCapitalArisingForShareExchangetextBlock
Namespace Prefix: | tlsa_
Data Type: | dtr:textBlockItemType
Balance Type: | na
Period Type: | duration