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Investment in Related Party | 12 Months Ended
--- | ---
Dec. 31, 2023
Investment in Related Party [Abstract] |
INVESTMENT IN RELATED PARTY | 19. INVESTMENT IN RELATED PARTY
|  | Year ended December 31, |
Group |  | 2023 |  |  | 2022 |
|  | $000 |  |  | $000 |
Investment in Accustem Sciences Inc |  |  | 1,806 |  |  |  | 2,675 |
Movement in fair value |  |  | (969 | ) |  |  | (869 | )
|  |  | 837 |  |  |  | 1,806 |
The share price of Accustem as of December 31, 2023 was $.63, which has resulted in the recognition of a fair value loss of $1,049k. This has been measured using the Level 1per IFRS 13 fair value hierarchy. Accustem Sciences Inc is listed on the OTC markets and is run by a separate management team which is independent of the Tiziana management team. Tiziana is therefore not able to assert significant influence over Accustem Sciences Inc.
Group |  | 2023 |  |  | 2022 |
|  | $000 |  |  | $000 |
Investment in Okyo Pharma Ltd |  |  | 3,150 |  |  |  | - |
Movement in fair value |  |  | 567 |  |  |  | - |
|  |  | 3,717 |  |  |  | - |
The Group acquired 2.1m shares of Okyo Pharma Ltd. on October 23, 2023 which is a 15.57% ownership. The share price of Okyo Pharma Ltd as of December 31, 2023 was $1.77, which has resulted in the recognition of a fair value gain of $567k. This has been measured using the Level 1per IFRS 13 fair value hierarchy. Okyo Pharma Ltd is listed on the OTC markets and is run by a separate management team which is independent of the Tiziana management team. Tiziana is therefore not able to assert significant influence over Okyo Sciences Inc.

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