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Deferred tax - Movements in net deferred tax asset (Details) - GBP (£) £ in Thousands	1 Months Ended	3 Months Ended			6 Months Ended		12 Months Ended
	Apr. 30, 2023	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Jun. 30, 2021
Movements in net deferred tax asset
Net deferred tax liability/(asset) at beginning of period					£ 35,546	£ (27,025)	£ (27,025)
(Credited)/expensed to the statement of profit or loss (note 11)		£ (742)		£ (1,369)	(5,415)	(2,046)	64,019
Expensed/(credited) to other comprehensive income (note 11)		350		202	291	(1,864)	(1,448)
Net deferred tax liability/(asset) at end of period		£ 30,422	£ 35,546	£ (30,935)	£ 30,422	£ (30,935)	£ 35,546
Corporate tax rate							6.58%
US
Movements in net deferred tax asset
Corporate tax rate					21.00%
UK
Movements in net deferred tax asset
Corporate tax rate	25.00%		19.00%

X

- Definition

The applicable income tax rate.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2020-01-01
-Paragraph 81
-Subparagraph c
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard
-URIDate 2020-01-01

+ Details

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X

- Definition

The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2020-01-01
-Paragraph 81
-Subparagraph g
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_ii&doctype=Standard
-URIDate 2020-01-01

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X

- Definition

The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2020-01-01
-Paragraph 81
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-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_i&doctype=Standard
-URIDate 2020-01-01

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X

- References

No definition available.

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X

- Definition

The amount of deferred income tax relating to amounts recognised in other comprehensive income. Positive amount represents expense in other comprehensive income and increase in deferred tax liability.

+ References

No definition available.

+ Details

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