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v3.23.1

Deferred tax - Movements in net deferred tax asset (Details) - GBP (£) £ in Thousands | 1 Months Ended | 3 Months Ended | 6 Months Ended | 12 Months Ended
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Apr. 30, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2022 | Dec. 31, 2021 | Jun. 30, 2022
Movements in net deferred tax asset |  |  |  |  |  |
Net deferred tax liability at beginning of period |  |  |  | £ (7,402) | £ (35,546) | £ (35,546)
Credited to the statement of profit or loss (Note 11) |  | £ (2,541) | £ 742 | 5,408 | 5,415 | 29,431
(Expensed)/credited to other comprehensive income |  | (517) | (350) | (419) | (291) | (1,287)
Net deferred tax liability at end of period |  | £ (2,413) | £ (30,422) | £ (2,413) | £ (30,422) | £ (7,402)
Tax rate |  |  |  |  |  | 23.43%
US |  |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |  |
Tax rate |  |  |  | 21.00% |  |
UK |  |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |  |
Tax rate | 25.00% |  |  |  |  |

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- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2021-03-24 + Details
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- 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 2021-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2021-03-24 + Details
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- 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 2021-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2021-03-24 + Details
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- References No definition available. + Details
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- 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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- Details
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- Details
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