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Taxation (Tables) | 12 Months Ended
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Dec. 31, 2023
Taxation [Abstract] |
Schedule of Taxation |
|  | Year Ended December 31, |
|  | 2023 $’000 |  |  | 2022 $’000 |  |  | 2021 $’000 |
Group |  |  |  |  |  |  |  |  |
Current year tax (credit) |  |  | 449 |  |  |  | - |  |  |  | (3,255 | )
Adjustments due to prior periods |  |  | - |  |  |  | - |  |  |  | (15 | )
Total tax (credit) for the period |  |  | 449 |  |  |  | - |  |  |  | (3,240 | )
The tax charge for the year is different from the standard rate of corporation tax in the United Kingdom of 19%. The difference can be reconciled as follows: |  |  |  |  |  |  |  |  |  |  |  |
Loss before taxation |  |  | (17,242 | ) |  |  | (15,397 | ) |  |  | (26,657 | )
Loss charged at standard rate of corporation tax 23.52% 2023 19%2021/22 |  |  | (4,055 | ) |  |  | (2,926 | ) |  |  | (5,065 | )
Movement in unrecognized deferred tax |  |  | 3,194 |  |  |  | 2,319 |  |  |  | 1,722 |
Expenses not deductible for taxation |  |  | 3,961 |  |  |  | 1,036 |  |  |  | 1,550 |
Adjustments due to prior periods |  |  | 449 |  |  |  | - |  |  |  | (15 | )
Research and development claim |  |  | - |  |  |  | - |  |  |  | (1,401 | )
Income not taxable for tax purposes |  |  | (3,113 | ) |  |  | (495 | ) |  |  | (61 | )
Fixed asset differences |  |  | - |  |  |  | (1 | ) |  |  | - |
Current Tax - Other |  |  | 13 |  |  |  | - |  |  |  | - |
Adjustments to brought forward values |  |  | - |  |  |  | 67 |  |  |  | - |
Consolidation adjustment in relation to foreign exchange movements |  |  | - |  |  |  | - |  |  |  | - |
|  |  | 449 |  |  |  | - |  |  |  | (3,240 | )

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