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Share Based Payments (Tables) | 12 Months Ended
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Dec. 31, 2023
Share Based Payments [Abstract] |
Schedule of Share Option Plan | Tiziana Life Sciences PLC Share Option Plan
|  | 2023 |  |  | 2022 Restated |  |  | 2021 |
|  | Weighted |  |  |  |  |  | Weighted |  |  |  |  |  | Weighted |  |  |  |
|  | Average exercise price (cents) |  |  | Options (’000) |  |  | Average exercise price (cents) |  |  | Options (’000) |  |  | Average exercise price (cents) |  |  | Options (’000) |
Outstanding at 1 January |  |  | 59 |  |  |  | 6,724 |  |  |  | 90 |  |  |  | 22,234 |  |  |  | 67 |  |  |  | 17,024 |
Granted |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 166 |  |  |  | 5,210 |
Forfeited/Cancelled |  |  | (44 | ) |  |  | (103 | ) |  |  | (92 | ) |  |  | (15,510 | ) |  |  | - |  |  |  | - |
Exercised |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Outstanding at 31 December |  |  | 62 |  |  |  | 6,621 |  |  |  | 59 |  |  |  | 6,724 |  |  |  | 90 |  |  |  | 22,234 |
Exercisable at 31 December |  |  | 60 |  |  |  | 2,829 |  |  |  | 58 |  |  |  | 2,732 |  |  |  | 54 |  |  |  | 7,616 |
Schedule of Share Options Expiry Dates and Exercise Price | Share options outstanding at the end of the year have the following expiry dates and exercise prices:
Grant Date |  | Expiry Date |  | Exercise Price |  |  | Share Options at 31 December 2023 (’000) |
26 June 2014 |  | 26 June 2024 |  | $ | 0.47 |  |  |  | 1,831 |
30 April 2018 |  | 30 April 2028 |  | $ | 1.10 |  |  |  | 500 |
6 May 2020 |  | 5 May 2028 |  | $ | 0.47 |  |  |  | 3,690 |
23 July 2020 |  | 26 July 2030 |  | $ | 2.11 |  |  |  | 100 |
25 August 2020 |  | 24 August 2030 |  | $ | 1.98 |  |  |  | 500 |
Total |  |  |  |  |  |  |  |  | 6,621 |
Grant Date |  | Expiry Date |  | Exercise Price |  |  | Share Options as at 31 December 2023 (’000) |
01 August 2022 |  | 01 August 2032 |  | $ | 0.74 |  |  |  | 725 |
04 November 2022 |  | 04 November 2032 |  | $ | 0.67 |  |  |  | 1,850 |
14 March 2023 |  | 14 March 2033 |  | $ | 0.57 |  |  |  | 993 |
26 July 2023 |  | 26 July 2033 |  | $ | 0.67 |  |  |  | 700 |
Total |  |  |  |  |  |  |  |  | 4,268 |
Schedule of Model Inputs for Options Granted Under the Black Scholes Valuation Model | The model inputs for options granted during the year ended 31 December 2022 valued under the Black-Scholes-Merton model included:
|  | 4 November 2022 |  |  | 1 August 2022 |
Grant date share price |  | $ | 0.679 |  |  | $ | 0.741 |
Exercise share price |  | $ | 0.679 |  |  | $ | 0.741 |
Risk free rate |  |  | -0.10% to -0.02% |  |  |  | 0.32% to 0.65% |
Expected volatility |  |  | 99% to 122% |  |  |  | 90% to 126% |
Option life |  |  | 10 years |  |  |  | 10 years |
Weighted average share price |  | $ | 0.67 |  |  | $ | 0.741 |
Weighted average fair value per share option |  | $ | 0.690 |  |  | $ | 0.690 |
|  | 26 July 2023 |  |  | 14 March 2023 |
Grant date share price |  | $ | 0.67 |  |  | $ | 0.57 |
Exercise share price |  | $ | 0.67 |  |  | $ | 0.57 |
Risk free rate |  |  | 3.88 | % |  |  | 3.88 | %
Expected volatility |  |  | 118 | % |  |  | 119 | %
Option life |  |  | 10 years |  |  |  | 10 years |
Weighted average share price |  | $ | 0.67 |  |  | $ | 0.57 |
Weighted average fair value per share option |  | $ | 0.67 |  |  | $ | 0.57 |
|  | 21 January 2020 |  |  | 21 January 2020 |  |  | 1 June 2020 |
Grant date share price |  | £ | 0.43 |  |  | £ | 0.43 |  |  | £ | 1.15 |
Exercise share price |  | £ | 0.42 |  |  | £ | 0.35 |  |  | £ | 0.70 |
Risk free rate |  |  | 0.64 | % |  |  | 0.40 | % |  |  | 0.04 | %
Expected volatility |  |  | 61.7 | % |  |  | 84.7 | % |  |  | 111 | %
Schedule of Equity Incentive Plan |
|  | 2023 |  |  | 2022 |
|  | Weighted |  |  |  |  |  | Weighted |  |  |  |
|  | Average exercise price (cents) |  |  | Options (’000) |  |  | Average exercise price (cents) |  |  | Options (’000) |
Outstanding at 1 January |  |  | 69 |  |  |  | 2,575 |  |  |  | - |  |  |  | - |
Granted |  |  | 61 |  |  |  | 1,753 |  |  |  | 69 |  |  |  | 2,575 |
Forfeited/Cancelled |  |  | (57 | ) |  |  | (60 | ) |  |  | - |  |  |  | - |
Exercised |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Outstanding at 31 December |  |  | 73 |  |  |  | 4,268 |  |  |  | 69 |  |  |  | 2,575 |
Exercisable at 31 December |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Schedule of Estimated the Fair Value of Warrants Using |
|  | 2023 $000 |  |  | 2022 $000 |  |  | 2021 $000 |
Outstanding at 1 January |  |  | 697 |  |  |  | 697 |  |  |  | 697 |
Exercised |  |  | (438 | ) |  |  | - |  |  |  | - |
Expired |  |  | (259 | ) |  |  | - |  |  |  | - |
Outstanding at 31 December |  |  | - |  |  |  | 697 |  |  |  | 697 |

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