XML 39 R20.htm IDEA: XBRL DOCUMENT
v3.24.1.1.u2

Share Capital and Share Premium | 12 Months Ended
--- | ---
Dec. 31, 2023
Share Capital and Share Premium [Abstract] |
SHARE CAPITAL AND SHARE PREMIUM | 13 SHARE CAPITAL AND SHARE PREMIUM Group On 21 October 2021, the Company acquired the entire shareholding of Tiziana Life Sciences Plc and its subsidiaries through a share for share exchange transaction. On this date Tiziana Life Sciences Ltd became the Group’s parent company. This transaction does not constitute a business combination under IFRS 3 “Business combinations” and has been accounted for as a group reorganization. Merger accounting has been applied to account for the insertion of the new company. Due to a share consolidation, the effect of this was a decrease in share capital of the Company with an offset posted to the merger reserve. As a common control transaction, the Group has elected to present the comparative information as if this transaction had occurred before the start of the comparative period. 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 |
Ordinary Shares Ordinary shares have a par value of $0.001. They entitle the holder to participate in dividends, and to share in the proceeds of winding up the company in proportion to the number of and amounts paid on the shares held. On a show of hands every holder of ordinary shares present at a meeting in person or by proxy is entitled to one vote, and upon a poll each share is entitled to one vote. The Company has 103,087,744 shares in issue and holds 1,573,510 shares in treasury.

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 The disclosure of accounting share capital and share premium. + References No definition available. + Details
Name: | tlsa_DisclosureOfAccountingShareCapitalAndSharePremiumtextBlock
Namespace Prefix: | tlsa_
Data Type: | dtr:textBlockItemType
Balance Type: | na
Period Type: | duration