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   "value": "NOTES TO THE CONSOLIDATED ACCOUNTS Significant accounting policies Greggs plc (\u2018the Company\u2019) is a company incorporated and domiciled in the UK. The Group accounts consolidate those of the Company and its subsidiaries (together referred to as \u2018the Group\u2019). The results of the associate are not consolidated on the grounds of materiality. The Parent Company accounts present information about the Company as a separate entity and not about its Group. The accounts were authorised for issue by the Directors on 7 March 2023. (a)  Statement of compliance The Group and Parent Company accounts have been prepared in accordance with UK-adopted International Accounting Standards and with the requirements of the Companies Act 2006  as applicable to companies reporting under those standards. (b)  Basis of preparation The accounts are presented in pounds sterling, rounded to the nearest \u00a30.1 million unless otherwise stated, and are prepared on the historical cost basis except for the defined benefit pension asset/liability, which is recognised as the fair value of the plan assets less the present value of the defined benefit obligation. The Group\u2019s business activities, together with the factors likely to affect its future development, performance and position are set out in the Directors\u2019 report and strategic report on pages 1  to 101. The financial position of the Group, its cash flows and liquidity position are described in the financial review on pages 43 to 45. In addition, Note 2 to the accounts includes: the Group\u2019s objectives, policies and processes for managing its capital; its financial risk management objectives; details of its financial instruments and hedging activities; and its exposures to credit risk and liquidity risk. The accounting policies set out below have been applied consistently throughout the Group and to all years presented in these consolidated accounts except if mentioned otherwise.  From 2 January 2022 the following amendments were adopted by the Group: \u2013 Amendments to IAS 16: Property, Plant and Equipment \u2013 Proceeds before Intended Use; \u2013 Amendments to IAS 37: Provisions, Contingent Liabilities and Contingent Assets: Onerous Contracts \u2013 Cost of Fulfilling a Contract; and \u2013 Annual Improvements 2018-2020. Their adoption did not have a material effect on the accounts. Going concern The Directors have considered the adoption of the going concern basis of preparation for these accounts in the context of recent trading performance, macro-economic conditions and the trading outlook of the Group. At the end of the reporting period the Group had available liquidity totalling \u00a3261.6 million, comprised of cash and cash equivalents of \u00a3191.6 million plus an undrawn revolving credit facility (RCF) of \u00a370.0 million, which is committed to December 2025. The RCF includes financial covenants that the Group must comply with related to maximum leverage and a minimum fixed charge cover. How these covenants are measured and the required ratios are set out in Note 2. The Directors have reviewed cash flow forecasts prepared for the period up to December 2024 as well as covenant compliance for that period. In reviewing the cash flow forecasts the Directors considered the current trading performance of the Group and the likely capital expenditure and working capital requirements of its growth plans. After reviewing these cash flow forecasts and making enquiries, the Directors are confident that the Company and the Group will have sufficient funds to continue to meet their liabilities as they fall due for at least 12 months from the date of approval of the accounts. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts. Key estimates and judgements The preparation of financial information in conformity with UK-adopted IFRSs requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the year in which the estimate is revised if the revision affects only that year, or in the year of revision and future years if the revision affects both current and future years. Impairment Property, plant and equipment and right-of-use assets are reviewed for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable. For example, shop fittings and right-of-use assets may be impaired if sales in that shop fall. When a review for impairment is conducted the recoverable amount is estimated based on the higher of the value-in-use calculations or fair value less costs of disposal. Value-in-use calculations are based on management\u2019s estimates of future cash flows generated by the assets and an appropriate discount rate. Consideration is also given to whether the impairment assessments made in prior years remain appropriate based on the latest expectations in respect of recoverable amount. Where it is concluded that the impairment has reduced, a reversal of the impairment is recorded. The Group has traded profitably throughout 2022, with year-on-year growth particularly strong in the first quarter due to the comparison with pandemic lockdown restrictions in 2021. As such there is not considered to be a global indicator of impairment across the Group\u2019s asset base. Where indicators of impairments exist for specific cash generating units (CGUs), with each individual shop considered its own CGU (shops opened in 2021 and 2022 are excluded on the grounds that they are still maturing), then an impairment review has been performed to calculate the recoverable value. For those shops with indications of impairment (identified as mature shops with low cash generation relative to the carrying value of the associated assets), the value-in-use has been calculated using the following assumptions: \u2013 Like-for-like transaction volumes for those shops have been assumed to grow at a rate of 2.0% for the period of the impairment review; \u2013 Where shops are currently used to fulfil orders for delivery, the net cash flows for fulfilling these orders are included within the estimated cash flows for the shop; \u2013 Earnings before interest, tax, depreciation, amortisation and rent (EBITDAR) is used as a proxy for net cash flow excluding rental payments; \u2013 The discount rate is based on the Group\u2019s pre-tax cost of capital and at 31 December 2022 was 9.6% (1 January 2022: 6.9%); and \u2013 Consideration of the appropriate period over which to forecast cash flows, including reference to the lease term. Where considered appropriate cash flows have been included for periods beyond the lease probable end date (to a maximum of five years in accordance with IAS 36). On the basis of these calculations, a net impairment charge of \u00a31.2 million has been recognised during the current year (of which \u00a31.16 million relates to fixtures and fittings and \u00a30.04 million relates to right-of-use assets) resulting in an impairment provision of \u00a35.2 million being retained at 31 December 2022 in respect of 92 shops (of which \u00a32.3 million relates to fixtures and fittings and \u00a32.9 million relates to right-of-use assets). Significant accounting policies continued (b)  Basis of preparation continued Impairment continued Given the uncertainties in the impairment model, the sensitivities of these assumptions on the impairment calculation have been tested: \u2013 A 1% increase in the discount rate would result in an increased impairment of \u00a30.4 million, with an additional 11 shops impaired. A 1% decrease in the discount rate would result in a reduced impairment of \u00a30.3 million, with three fewer shops impaired. \u2013 A 5% increase in the growth assumption for net cash flow (per annum) would result in a reduced impairment of \u00a31.1 million with 16 fewer shops impaired. A 5% decrease in the growth assumption would result in an increased provision of \u00a33.3 million with an additional 47 shops impaired. Determining the rate used to discount lease payments At the commencement date of property leases the lease liability is calculated by discounting the lease payments. The discount rate used should be the interest rate implicit in the lease. However, if that rate cannot be readily determined, which is generally the case for property leases, the lessee\u2019s incremental borrowing rate is used, being the rate that the individual lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions. As the Group had  no suitable external borrowings from which to determine that rate, judgement is required to determine the incremental borrowing rate to be used. At the start of each month a risk-free rate is obtained, linked to the length of the lease and an adjustment is then made to reflect credit risk. During the year discount rates in the range 2.5% to 5.9% were used. Small changes in the discount rate would have an immaterial impact on the accounts. A 0.1% change in the discount rate used for each lease is estimated to adjust the total liabilities by c. \u00a31.0 million. Determining the lease term of property leases At the commencement date of property leases the Group normally determines the lease term to be the full term of the lease, assuming that any option to break or extend the lease is unlikely  to be exercised and it is not reasonably certain that the Group will continue in occupation for any period beyond the lease term. Leases are regularly reviewed and will be revalued if it becomes reasonably certain that a break clause or option to extend the lease will be exercised. The leases typically run for a period of 10 or 15 years. In England and Wales, the majority of the Group\u2019s property leases are protected by the Landlord and Tenant Act 1954 (LTA) which affords protection to the lessee at the end of an existing lease term. Judgement is required in respect of those property leases where the current lease term has expired but the Group has not yet renewed the lease. Where the Group believes renewal to be reasonably certain and the lease is protected by the LTA it will be treated as having been renewed at the date of termination of the previous lease term and on the same terms as the previous lease. Where renewal is not considered to be reasonably certain the leases are included with a lease term which reflects the anticipated notice period under relevant legislation. The lease will be revalued when it is renewed to take account of the new terms. As at 31 December 2022 the financial effect of applying this judgement was an increase in recognised lease liabilities of \u00a345.1 million (1 January 2022: \u00a341.7 million). In addition, where a shop is refurbished nearing the end of the contractual lease end date and the Group therefore expects to renew the lease, the lease liability is revised to reflect an additional lease term. The impact of this judgement as at 31 December 2022 is an additional lease liability of \u00a37.7 million (1 January 2022: \u00a37.7 million). Post-retirement benefits The determination of the defined benefit obligation of the Group\u2019s defined benefit pension scheme depends on the selection of certain assumptions with significant estimation uncertainty including the discount rate, inflation rate, mortality rates and commutation. Differences arising from actual experience or future changes in assumptions will be reflected in future years. The key assumptions, sensitivities and carrying amounts for 2022 are given in Note 20. NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED (c)  Basis of consolidation The consolidated accounts include the results of Greggs plc and its subsidiary undertakings for the 52 weeks ended 31 December 2022. The comparative period is the 52 weeks ended 1 January 2022. (i) Subsidiaries Subsidiaries are entities controlled by the Company. The Company controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The accounts of subsidiaries are included in the consolidated accounts from the date on which control commences until the date on which control ceases. (ii) Associates Associates are those entities in which the Group has significant influence, but not control, over the financial and operating policies. Significant influence is presumed to exist when the Group holds 20% to 50% of the voting power of another entity unless it can be clearly demonstrated that this is not the case. At the year end the Group has one associate which has not been consolidated on the grounds of materiality (see Note 12). (iii)  Transactions eliminated on consolidation Intragroup balances, and any unrealised gains and losses or income and expenses arising from intragroup transactions, are eliminated in preparing the consolidated accounts. (d)  Exceptional items Exceptional items are defined as items of income and expenditure which are material and unusual in nature and which are considered to be of such significance that they require separate disclosure on the face of the income statement. Any future movements on items previously classified as exceptional will also be classified as exceptional. (e)  Foreign currency Transactions in foreign currencies are translated at the foreign exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated at the foreign exchange rate ruling at that date. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. Foreign exchange differences arising on translation are recognised in the income statement. (f)  Intangible assets The Group\u2019s only intangible assets relate to software and the costs of its implementation which are measured at cost less accumulated amortisation and accumulated impairment losses. Subsequent expenditure is capitalised only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditure is recognised in the income statement as incurred. Amortisation is recognised in the income statement on a straight-line basis over the estimated useful lives of intangible assets from the date that they are available for use. The estimated useful lives are five to seven years. Assets in the course of development are recategorised and amortisation commences when the assets are available for use. Significant accounting policies continued (g) Leases (i)  Lease recognition At inception of a contract the Group assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the Group uses the definition of a lease in IFRS 16. For leases of properties in which the Group is a lessee, it has applied the practical expedient permitted by IFRS 16 and will account for each lease component and any associated non-lease components as a single lease component. (ii)  Right-of-use assets The Group recognises right-of-use assets at the commencement date of the lease. Right-of-use assets are measured at cost, less accumulated depreciation and impairment losses and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, adjusted for any lease payments made at or before the commencement date, less any lease incentives received. Right-of-use assets are depreciated over the shorter of the asset\u2019s useful life or the lease term on a straight-line basis. Right-of-use assets are subject to, and reviewed regularly for, impairment. Depreciation on right-of-use assets is included in selling and distribution costs in the consolidated income statement. (iii)  Lease liabilities At the commencement date of the lease, the Group recognises lease liabilities measured at the present value of the lease payments to be made over the lease term. Lease payments include fixed payments less any lease incentives receivable and variable lease payments that depend on an index or rate. Any variable lease payments that do not depend on an index or rate are recognised as an expense in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. Generally the Group uses its incremental borrowing rate as the discount rate. When there are no external borrowings, judgement is required to determine an approximation, calculated based on UK Government gilt rates of an appropriate duration and adjusted by an indicative credit premium. After the commencement date, the lease liability is increased to reflect the accretion of interest and reduced for lease payments made. In addition, the carrying amount of lease liabilities  is remeasured if there is a modification, a change in the lease term or a change in the fixed lease payments. The remeasured lease liability (and corresponding right-of-use asset) is calculated using a revised discount rate, based upon a revised incremental borrowing rate at the time of the change. Interest charges are included in finance costs in the income statement. (iv)  Short-term leases and leases of low-value assets The Group has elected not to recognise right-of-use assets and lease liabilities for short-term leases of machinery and equipment that have a lease term of less than 12 months and leases  of low-value assets. Lease payments relating to short-term leases and leases of low-value assets are recognised as an expense on a straight-line basis over the lease term. (v)  Variable lease payments Some property leases contain variable payment terms that are linked to sales generated from a shop. For individual shops, up to 100% of lease payments are on the basis of variable payment terms. These payments are recognised in the income statement in the period in which the condition that triggers them occurs. Under existing lease arrangements, where variable payment terms exist, the expected future cash outflow on an annual basis is expected to be immaterial. NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED (h)  Property, plant and equipment (i)  Owned assets Items of property, plant and equipment are stated at cost or deemed cost less accumulated depreciation (see below) and impairment losses (see accounting policy (l)). The cost of self-constructed assets includes the cost of materials and direct labour. (ii)  Subsequent costs The cost of replacing a component of an item of property, plant and equipment is recognised in the carrying amount of the item if it is probable that the future economic benefits embodied within the component will flow to the Group, and its cost can be measured reliably. The carrying value of the replaced component is derecognised. The costs of the day-to-day servicing of property, plant and equipment are recognised in the income statement as incurred. (iii) Depreciation Depreciation is provided so as to write off the cost (less residual value) of each item of property, plant and equipment during its expected useful life using the straight-line method  over the following periods: Freehold and long leasehold buildings    20 to 40 years Short leasehold properties      10 years or length of lease if shorter Plant and machinery, fixtures and fittings  3 to 10 years Freehold land is not depreciated. Depreciation methods, useful lives and residual values (if not insignificant) are reassessed annually. (iv)  Assets in the course of construction These assets are recategorised and depreciation commences when the assets are available for use. (i) Investments Non-current investments comprise investments in subsidiaries and associates which are carried at cost less impairment. Current investments comprise fixed-term, fixed-rate bank deposits where the term is greater than three months. (j) Inventories Inventories are stated at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business, less the estimated  costs of completion and selling expenses. The cost of inventories includes expenditure incurred in acquiring the inventories and direct production labour costs. (k)  Cash and cash equivalents Cash and cash equivalents comprises cash at bank, in hand, debit and credit card receivables and call deposits with an original maturity of three months or less. Bank overdrafts that  are repayable on demand and form an integral part of the Group\u2019s cash management are included as a component of cash and cash equivalents for the purpose of the statement of cash flows. Significant accounting policies continued (l)  Impairment of non-financial assets The carrying amounts of the Group and Company\u2019s assets, other than inventories and deferred tax assets, are reviewed at each balance sheet date to determine whether there is any indication  of impairment. If any such indication exists, the asset\u2019s recoverable amount is estimated. Impairment reviews are carried out on an individual shop basis. An impairment loss is recognised whenever the carrying amount of an asset exceeds its recoverable amount. Impairment losses are recognised in the income statement. Impairment losses recognised in prior years are assessed at each reporting date and reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation, if no impairment loss had been recognised. (m)  Assets held for sale Assets that are expected to be recovered primarily through sale rather than through continuing use are classified as held for sale. Immediately before classification as held for sale, the assets are remeasured in accordance with the Group and Company\u2019s accounting policies. Thereafter generally the assets are measured at the lower of their carrying amount and fair value less cost to sell. Once classified as held for sale, assets are no longer depreciated or amortised. (n)  Share capital and reserves (i)  Repurchase of share capital When share capital recognised as equity is repurchased for cancellation, the amount of the consideration paid, including directly attributable costs, is recognised as a deduction from equity  in the capital redemption reserve. Repurchased shares that are held in the employee share ownership plan are classified as treasury shares and are presented as a deduction from total equity. (ii) Dividends Dividends are recognised as a liability when the Company has an obligation to pay and the dividend is no longer at the Company\u2019s discretion. (iii)  Distributable reserves All Parent Company retained earnings are distributable and are the only such reserves. (o)  Employee share ownership plan The Group and Parent Company accounts include the assets and related liabilities of the Greggs Employee Benefit Trust (EBT). In both the Group and Parent Company accounts the treasury shares held by the EBT are stated at cost and deducted from total equity. (p)  Employee benefits (i)  Short-term employee benefits Short-term employee benefits are expensed as the related service is provided. A liability is recognised for the amount expected to be paid if the Group has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be measured reliably. (ii)  Defined contribution pension plans Obligations for contributions to defined contribution pension plans are recognised as an expense in the income statement when they are due. NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED (iii)  Defined benefit pension plans The Company\u2019s net obligation in respect of defined benefit pension plans is calculated by estimating the amount of future benefit that employees have earned in return for their service in the current and prior periods; that benefit is discounted to determine its present value, and the fair value of any plan assets (at bid price) is deducted. The Company determines the net interest on the net defined benefit asset/liability for the period by applying the discount rate used to measure the defined benefit obligation at the beginning of the annual period to the net defined benefit asset/liability. The discount rate is the yield at the reporting date on bonds that have a credit rating of at least AA, that have maturity dates approximating to the terms of the Company\u2019s obligations and  that are denominated in the currency in which the benefits are expected to be paid. Remeasurements arising from defined benefit pension plans comprise actuarial gains and losses and the return on plan assets (excluding interest). The Company recognises them immediately  in other comprehensive income and all other expenses related to defined benefit pension plans in employee benefit expenses in the income statement. When the benefits of a plan are changed, or when a plan is curtailed, the portion of the changed benefit related to past service by employees, or the gain or loss on curtailment, is recognised immediately in profit or loss when the plan amendment or curtailment occurs. The calculation of the defined benefit obligation is performed by a qualified actuary using the projected unit credit method. When the calculation results in a benefit to the Company, the recognised asset is limited to the present value of benefits available in the form of any future refunds from the plan (net of tax) or reductions in future contributions and takes into account the adverse effect of any minimum funding requirements in accordance with IFRIC 14. (iv)  Share-based payment transactions The share option programme allows Group employees to acquire shares in the Company. The fair value of share options granted is recognised as an employee expense with a corresponding increase in equity. The fair value is measured at grant date, using an appropriate model, taking into account the terms and conditions upon which the share options were granted, and is spread over the period during which the employees become unconditionally entitled to the options. The amount recognised as an expense is adjusted to reflect the actual number of share options that vest except where forfeiture is only due to share prices not achieving the threshold for vesting. (v)  Termination benefits Termination benefits are expensed at the earlier of the date at which the Group can no longer withdraw the offer of these benefits and the date at which the Group recognises costs  for a restructuring. If benefits are not expected to be settled wholly within 12 months of the reporting date they are discounted. (q) Provisions A provision is recognised if, as a result of a past event, the Group has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of  the time value of money and the risks specific to the liability. (i) Restructuring A provision for restructuring is recognised when the Group has approved a detailed and formal restructuring plan, and the restructuring either has commenced or has been announced publicly. Future operating costs are not provided for. NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED Significant accounting policies continued (q) Provisions continued (ii)  Onerous contracts Provisions for onerous contracts are recognised when the Group believes that the unavoidable costs of meeting the contract obligations exceed the economic benefits expected  to be received under the contract. At this point and before a provision is established the Group recognises any impairment loss on the associated assets. (iii) Dilapidations The Group provides for property dilapidations, where appropriate, based on the future expected repair costs required to restore the Group\u2019s leased buildings to their fair condition at the  end of their respective lease terms, where it is considered a reliable estimate can be made. (r) Revenue (i)  Retail sales Revenue from the sale of goods is recognised as income on receipt of cash or card payment. Revenue is measured net of discounts, promotions and value added taxation.  Revenue from delivery services is included in retail sales and recognised on delivery. (ii)  Franchise sales Franchise sales are recognised when goods are delivered to franchisees. Additional franchise royalty fee income, generally calculated as a percentage of gross sales income, is recognised in line with the franchisees\u2019 product sales in accordance with the relevant agreement. Pre-opening capital fit-out costs are recharged to the franchisee and represent a key performance obligation of the overall franchise sales agreement. These recharges are recognised as income on completion of the related fit-out. Sales are invoiced to franchisees on credit terms of less than three months. (iii)  Wholesale sales Wholesale sales are recognised when goods are delivered to customers. (iv)  Loyalty programme/gift cards Amounts received for gift cards or as part of the loyalty programme are deferred. They are recognised as revenue when the Group has fulfilled its obligation to supply products under the terms of the programme or when it is no longer probable that these amounts will be redeemed. Where customers are entitled to a free product after a set number of purchases under the loyalty programme, a proportion of the consideration received is deferred so that the revenue is recognised evenly across all of the linked transactions. The nature, timing and uncertainty of revenues arising from the above transaction types do not differ significantly from each other. (s)  Government grants Government grants are recognised in the balance sheet initially as deferred income when there is a reasonable assurance that they will be received and that the Group will comply with the conditions attaching to them. Grants that compensate the Group for expenses incurred are recognised net of the related expenses in the income statement on a systematic basis in the same periods in which the expenses are incurred. Grants that compensate the Group for the cost of an asset are recognised in the income statement over the useful life of the asset. (t)  Finance income and expense Interest income or expense is recognised using the effective interest method. (u)  Income tax Income tax comprises current and deferred tax. Income tax is recognised in the income statement except to the extent that it relates to items recognised directly in equity, in which case it is recognised in equity. Current tax is the expected tax payable on the taxable profit for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years. The amount of current tax payable is the best estimate of the tax amount expected to be paid that reflects uncertainty related to income taxes, if any. Taxable profit differs from profit as reported in the income statement because some items of income or expense are taxable or deductible in different years or may never be taxable or deductible. Deferred tax is the tax expected to be payable or recoverable in the future arising from temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used in the calculation of taxable profit. It is accounted for using the balance sheet liability method. The amount of deferred tax recognised is based on the expected manner of realisation or settlement of the carrying amounts of assets and liabilities, using tax rates that are expected to apply when the temporary differences reverse, based on rates enacted or substantively enacted at the balance sheet date. When the recovery of the carrying amount of an asset gives rise to multiple tax consequences which are not subject to the same income tax laws, separate temporary differences are identified, and the deferred tax on these is accounted for separately, including assessment of the recoverability of any deferred tax assets that arise. Deferred tax is not recognised for the following temporary differences: the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit, and differences relating to investments in subsidiaries to the extent that it is probable that they will not reverse in the foreseeable future. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related deferred tax benefit will be realised. (v)  Trade and other receivables Trade receivables are recognised initially at the amount of consideration that is unconditional. They are subsequently measured at amortised cost using the effective interest method,  less loss allowance. (w)  Trade and other payables These amounts represent liabilities for goods and services provided to the Group prior to the end of the financial year which are unpaid. The amounts are unsecured and are usually paid within 45 days of recognition. (x)  Research and development The Company continuously strives to improve its products and processes through technical and other innovation. Such expenditure is typically expensed to the income statement  when the related intellectual property is not capable of being formalised or capitalised within intangible assets. (y)  IFRSs available for early adoption not yet applied The following amendments to standards which will be relevant to the Group were available for early adoption but have not been applied in these accounts: \u2013 Amendments to IFRS 1 and IAS 12: Deferred Tax related to Assets and Liabilities arising from a Single Transaction (effective date 1 January 2023). Their adoption is not expected to have a material effect on the accounts. NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED 1.  Segmental analysis The Board is considered to be the \u2018chief operating decision maker\u2019 of the Group in the context of the IFRS 8 definition. In addition to its company-managed retail activities, the Group generates revenues from its business to business channel which includes franchise and wholesale activities. Both channels were categorised as reportable segments for the purposes of IFRS 8. Company-managed retail activities \u2013 the Group sells a consistent range of fresh bakery goods, sandwiches and drinks in its own shops or via delivery. Sales are made to the general public on a cash basis. All results arise in the UK. Business to business channel \u2013 the Group sells products to franchise and wholesale partners for sale in their own outlets as well as charging a licence fee to franchise partners. These sales and fees are invoiced to the partners on a credit basis. All results arise in the UK. All revenue in 2022 and 2021 was recognised at a point in time. The Board regularly reviews the revenues and trading profit of each segment. The Board receives information on overheads, assets and liabilities on an aggregated basis consistent with the Group accounts. 2022 Retail company- managed shops \u00a3m 2022 Business to business \u00a3m 2022 Total \u00a3m 2021 Retail company- managed shops \u00a3m 2021 Business to business \u00a3m 2021 Total \u00a3m Revenue 1,352.3  160.5  1,512.8  1,098.2  131.5  1,229.7 Trading profit* 224.6  31.3  255.9  207.1  28.5  235.6 Overheads including profit share (101.5) (82.4) Operating profit 154.4  153.2 Finance expense (net) (6.1) (7.6) Profit before tax  148.3  145.6 *  Trading profit is defined as gross profit less supply chain costs and retail costs (including property costs) and before central overheads 2.  Financial risk management Credit risk Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. Retail sales represent a large proportion of the Group\u2019s sales and present no credit risk as they are made for cash or card payments. The Group does offer credit terms on sales to its wholesale and franchise customers. In such cases the Group operates effective credit control procedures in order to minimise exposure to overdue debts. Counterparty risk is also considered low. All of the Group\u2019s surplus cash is held with highly-rated banks as specifically approved by the Board, in line with Group policy. Other receivables generally relate to VAT and other sundry balances due from third parties. Credit risk is considered low as amounts are generally recoverable within 30-day terms. Liquidity risk Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group usually operates with net current liabilities and is therefore reliant on the continued strong performance of the retail portfolio to meet its short-term liabilities. Short and medium-term cash forecasting is used to manage liquidity risk. These forecasts are used to ensure the Group has sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions. During 2020 the Group arranged a \u00a3100 million syndicated revolving credit facility with maturity in December 2023. During 2021 the Group exercised an option to extend the maturity by one year to December 2024 and during 2022 exercised a further option to extend the maturity to December 2025. This facility was undrawn at 31 December 2022 (2021: undrawn). The covenants comprise: leverage (calculated as the ratio of net borrowings to EBITDA) does not exceed 3:1; and fixed charge cover (calculated as the ratio of EBITDA to net rent and interest payable) cannot be below 1.75:1. Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect the Group\u2019s income or the value of its holdings of financial instruments. Other than for the defined benefit pension scheme, market risk is not significant and therefore sensitivity analysis would not be meaningful. Sensitivity analysis for the defined benefit pension scheme is given in Note 20. Currency risk The Group has no regular material transactions in foreign currency although there are occasional purchases, mainly of capital items, denominated in foreign currency. Whilst certain costs such as electricity and wheat can be influenced by movements in the US dollar, actual contracts are priced in sterling. In respect of those key costs which are volatile, such as electricity and flour, the price may be fixed for a period of time in line with Group policy. All such contracts are for the Group\u2019s own expected usage. Interest rate risk Interest rate risk is the risk that movement in the interbank offered rates increase causing finance costs to increase. The Group\u2019s interest rate risk arises from its revolving credit facility. Whilst the facility remains undrawn increases in the interest rate will not impact on finance costs. Equity price risk The Group has no significant equity investments other than in its subsidiaries and associate. As disclosed in Note 20 the Group\u2019s defined benefit pension scheme has investments in equity-related funds. NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED 2.  Financial risk management continued Capital management The Group\u2019s capital management objectives are: \u2013 To ensure the Group\u2019s ability to continue as a going concern so that it can continue to provide returns for shareholders and benefits for other stakeholders; and \u2013 To provide an adequate return to shareholders by pricing products and delivering services commensurate with the level of risk. To meet these objectives the Group reviews the budgets, forecasts, profitability and cashflows on a regular basis to ensure there is sufficient capital to meet the needs of the Group. The capital structure of the Group consists of shareholders\u2019 equity as set out in the consolidated statement of changes in equity. All working capital requirements are financed from existing cash resources and borrowings. The Board reserves the option to purchase its own shares in the market dependent on market prices and surplus cash levels. The trustees of the Greggs Employee Benefit Trust also purchase shares for future satisfaction of employee share options. Financial instruments Group and Parent Company All of the Group\u2019s surplus cash or cash equivalents is invested as cash placed on deposit or fixed-term deposits. The Group\u2019s treasury policy has as its principal objective the achievement of the maximum rate of return on cash balances whilst maintaining an acceptable level of risk. Other than mentioned below there are no financial instruments, derivatives or commodity contracts used. Financial assets and liabilities A financial asset is measured at amortised cost if it meets both of the following conditions: \u2013  It is held within a business model whose objective is to hold assets to collect contractual cash flows; and \u2013  Its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. The Group\u2019s main financial assets comprise cash and cash equivalents and fixed-term deposits. Other financial assets include trade and other receivables arising from the Group\u2019s activities. These financial assets all meet the conditions to be recognised at amortised cost. Other than trade and other payables and lease liabilities, the Group had no financial liabilities as at 31 December 2022 (2021: \u00a3nil). Fair values The fair value of the Group\u2019s financial assets and liabilities is not materially different from their carrying values. Financial assets and liabilities comprise principally of trade and other receivables and trade and other payables and the only interest-bearing balances are the bank deposits and borrowings which attract interest at variable rates. Interest rate, credit and foreign currency risk The Group has not entered into any hedging transactions during the current and prior year and considers interest rate, credit and foreign currency risks not to be significant. 3.  Profit before tax Profit before tax is stated after charging/(crediting): 2022 \u00a3m 2021 \u00a3m Amortisation of intangible assets 4.7  4.5 Depreciation of owned property, plant and equipment 58.0  54.2 Depreciation of right-of-use assets 52.8  48.7 Net impairment of owned property, plant and equipment 1.2  (1.9) Net impairment of right-of-use assets 0.0 (1.6) Loss on disposal of property, plant and equipment  1.0  0.9 Release of Government grants (0.4) (0.5) Auditor\u2019s remuneration for the audit of these accounts amounted to \u00a3266,250 (2021: \u00a3250,000) and for other assurance services \u00a331,300 (2021: \u00a3nil). Amounts paid to the Company\u2019s auditor  in respect of services to the Company, other than the audit of the Company\u2019s accounts, have not been disclosed as the information is required instead to be presented on a consolidated basis. During 2021 an income statement saving of \u00a314.9 million was made following the suspension of business rates until April 2021. There was no similar saving in 2022. 4.  Personnel expenses The average number of persons employed by the Group and Parent Company (including Directors) during the year was as follows: 2022 Number 2021 Number Management 660  601 Administration 432  353 Production 3,196  2,935 Shop 22,640  18,994 26,928  22,883 The aggregate costs of these persons were as follows: Note 2022 \u00a3m 2021 \u00a3m Wages and salaries 439.1  378.0 Compulsory social security contributions 33.8  25.0 Pension costs \u2013 defined contribution plans 20 26.5  22.4 Equity-settled transactions (including compulsory social security contributions) 20 3.3  3.8 502.7 429.2 NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED 4.  Personnel expenses continued In addition to wages and salaries, the total amount accrued under the Group\u2019s employee profit sharing scheme is contained within the main cost categories as follows: 2022 \u00a3m 2021 \u00a3m Cost of sales 4.3  4.3 Distribution and selling costs 10.3  10.3 Administrative expenses 2.0  2.0 Amount shared with employees 16.6  16.6 Compulsory social security contributions 2.1  2.1 18.7  18.7 For the purposes of IAS 24 \u2018Related Party Disclosures\u2019, key management personnel comprises the Directors and the members of the Operating Board and their remuneration was as follows: 2022 \u00a3m 2021 \u00a3m Salaries and fees 4.4 3.4 Taxable benefits 0.1  0.1 Annual bonus (including profit share) 2.5 2.4 Post-retirement benefits 0.3  0.3 Equity-settled transactions 2.3  0.9 9.6  7.1 The following amounts are disclosed in accordance with Schedule 5 of the Large and Medium-Sized Companies and Groups (Accounts and Reports) Regulations 2008. 2022 \u00a3m 2021 \u00a3m Aggregate Directors\u2019 remuneration 2.7  2.5 Aggregate amount of gains on exercise of share options 0.2 2.0 2.9  4.5 As noted in the Directors' Remuneration Report on page 93, the remuneration above includes the amounts paid to Roger Whiteside up to the date of his retirement from the Board. During the year the number of Directors in the defined contribution pension scheme was two (2021: one) and in the defined benefit pension scheme was one (2021: one). 5.  Finance expense (net) Note 2022 \u00a3m 2021 \u00a3m Interest income on cash balances 1.3  \u2013 Interest expense on borrowings and other related charges (0.7) (1.1) Foreign exchange gain/(loss) 0.1  (0.1) Interest on lease liabilities (6.8) (6.3) Net interest on defined benefit pension liability  20 0.0 (0.1) (6.1) (7.6) 6.  Profit attributable to Greggs plc Of the Group profit for the year, \u00a3120.3 million (2021: \u00a3117.6 million) is dealt with in the accounts of the Parent Company. The Company has taken advantage of the exemption permitted by s408 of the Companies Act 2006 from presenting its own income statement. 7.  Income tax expense Recognised in the income statement 2022 \u00a3m 2021 \u00a3m Current tax Current year 14.1 19.1 Adjustment for prior years (0.2) (0.2) 13.9  18.9 Deferred tax Origination and reversal of temporary differences 14.1 10.2 Adjustment for prior years 0.0  (1.0) 14.1  9.2 Total income tax expense in income statement 28.0  28.1 NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED 7.  Income tax expense continued Reconciliation of effective tax rate The tables below explain the differences between the expected tax expense calculated at the UK statutory rate of 19% (2021: 19%) and the actual tax expense for each year. 2022 2022 \u00a3m 2021 2021 \u00a3m Profit before tax 148.3  145.6 Income tax using the domestic corporation tax rate 19.0% 28.1  19.0% 27.7 Items not taxable for tax purposes (2.9%) (4.3) (2.0%) (2.8) Non-tax-deductible depreciation 0.6%  1.0  0.7%  1.0 Impairment of non-tax-deductible assets \u2013  \u2013  (0.1%) (0.2) Impact of increase in deferred tax rate 2.3%  3.4 2.5%  3.6 Adjustment for prior years (0.1%) (0.2) (0.8%) (1.2) Total income tax expense in income statement 18.9%  28.0 19.3% 28.1 Legislation to increase the rate of corporation tax to 25% from 1 April 2023 was substantively enacted on 24 May 2021. The 25% rate has therefore been applied to any timing differences that are expected to reverse on or after 1 April 2023 whilst a rate of 19% has been applied to those timing differences expected to reverse before 1 April 2023. Tax recognised in other comprehensive income or directly in equity 2022 Current  tax \u00a3m 2022 Deferred  tax \u00a3m 2022 Total \u00a3m 2021 Total \u00a3m Debit/(credit): Relating to equity-settled transactions \u2013 3.2  3.2 (3.2) Relating to current and defined benefit pension plans \u2013 remeasurement (losses)/gains (0.8) (1.0) (1.8) 1.7 (0.8) 2.2  1.4  (1.5) The deferred tax movements in both the current and prior years relating to equity-settled transactions are in respect of share-based payments and arise as a result of fluctuations in share price in the year and the stage of maturity of existing schemes. The current and deferred tax movements in both the current and prior years relating to defined benefit pension plans are in respect of plan remeasurements accounted for in other comprehensive income, special contributions made to the scheme and the revaluation impact of deferred tax previously recognised directly in equity. 8.  Earnings per share Basic earnings per share Basic earnings per share for the 52 weeks ended 31 December 2022 is calculated by dividing profit attributable to ordinary shareholders by the weighted average number of ordinary shares in issue during the 52 weeks ended 31 December 2022 as calculated below. Diluted earnings per share Diluted earnings per share for the 52 weeks ended 31 December 2022 is calculated by dividing profit attributable to ordinary shareholders by the weighted average number of ordinary shares, adjusted for the effects of all dilutive potential ordinary shares (which comprise share options granted to employees) in issue during the 52 weeks ended 31 December 2022 as calculated below. Profit attributable to ordinary shareholders 2022 \u00a3m 2021 \u00a3m Profit for the financial year attributable to equity holders of the Parent 120.3  117.5 Basic earnings per share 118.5p 115.7p Diluted earnings per share  117.5p 114.3p Weighted average number of ordinary shares 2022 Number 2021 Number Issued ordinary shares at start of year 101,897,021  101,426,038 Effect of own shares held (511,370) (221,851) Effect of shares issued 100,009  284,386 Weighted average number of ordinary shares during the year 101,485,660  101,488,573 Effect of share options in issue 849,222  1,261,311 Weighted average number of ordinary shares (diluted) during the year 102,334,882  102,749,884 NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED 9.  Intangible assets Group and Parent Company Software \u00a3m Assets under development \u00a3m Total \u00a3m Cost Balance at 3 January 2021 33.1  0.1  33.2 Additions 3.1  0.7  3.8 Transfers 0.1  (0.1) \u2013 Balance at 1 January 2022 36.3  0.7  37.0 Balance at 2 January 2022 36.3  0.7  37.0 Additions 3.2  0.1  3.3 Transfers 0.8  (0.8) \u2013 Balance at 31 December 2022 40.3  \u2013 40.3 Amortisation Balance at 3 January 2021 17.6  \u2013  17.6 Amortisation charge for the year 4.5  \u2013 4.5 Balance at 1 January 2022 22.1  \u2013 22.1 Balance at 2 January 2022 22.1  \u2013 22.1 Amortisation charge for the year 4.7  \u2013 4.7 Balance at 31 December 2022 26.8  \u2013 26.8 Carrying amounts At 3 January 2021 15.5  0.1  15.6 At 1 January 2022 14.2  0.7  14.9 At 2 January 2022 14.2  0.7  14.9 At 31 December 2022 13.5  \u2013 13.5 All amortisation is charged to administrative expenses in the income statement. Assets under development relate to software projects arising from the investment in new systems platforms. 10. Leases Amounts recognised in the balance sheets The balance sheets show the following amounts relating to leases: Group and Parent Company 2022 \u00a3m 2021 \u00a3m Right-of-use assets Land and buildings 278.4  260.4 Plant and equipment 3.2  3.2 281.6 263.6 2022 \u00a3m 2021 \u00a3m Lease liabilities Current 48.8  49.3 Non-current 252.5  233.9 301.3  283.2 The remaining maturities of the lease liabilities, which are gross and undiscounted, are as follows: 2022 \u00a3m 2021 \u00a3m Less than one year 56.2  53.0 One to two years 52.5  47.1 Two to three years 47.7  43.1 Three to four years 39.9  38.3 Four to five years 32.4  31.0 More than five years 106.4  92.6 Total undiscounted lease liability 335.1 305.1 Additions to right-of-use assets during the 52 weeks ended 31 December 2022 as a result of entering into new leases (either as a result of acquiring new shops or completing a lease renewal for an existing shop) were \u00a363.4 million (2021: \u00a349.6 million). A further net increase of \u00a37.8 million to right-of-use assets has also been recognised during the 52 weeks ended 31 December 2022 as a result of lease modifications and assumptions relating to lease term once a lease has become expired (2021: net decrease of \u00a39.1 million). NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED 10. Leases continued Amounts recognised in the income statement 2022 \u00a3m 2021 \u00a3m Depreciation charge on right-of-use assets Land and buildings 51.6 47.7 Plant and equipment 1.2  1.0 52.8  48.7 Impairment charge/(reversal) 0.0  (1.6) Interest expense (included in finance expense) 6.8  6.3 Expense included for short-term leases (included in cost of sales and administrative expenses) 0.1 0.1 Expense related to lease of low-value assets that are not shown above as short-term leases (included in administrative expenses) 0.2  0.1 Expense related to variable lease payments not included in lease liabilities (included in distribution and selling costs) 5.1  2.1 The impairment charge/(reversal) is charged to distribution and selling costs in the income statement and arises due to changes in the trading performance of the shops. The total cash outflow for leases accounted for under IFRS 16 in 2022 was \u00a359.5 million (2021: \u00a355.3 million) and for other leases was \u00a35.4 million (2021: \u00a32.3 million). The components of the movement in the total lease liability were as follows: 2022 \u00a3m Opening total liability 283.2 Additions in respect of new leases 63.4 Lease modifications 7.4 Interest on lease liabilities 6.8 Rental payments (including interest paid on lease liabilities within operating activities) (59.5) Closing total liability 301.3 11.  Property, plant and equipment Group Land and buildings \u00a3m Plant and equipment \u00a3m Fixtures and fittings \u00a3m Assets under construction \u00a3m Total \u00a3m Cost Balance at 3 January 2021 168.9 172.5  348.7  26.9  717.0 Additions 4.5  14.9  31.4  2.8  53.6 Disposals (0.5) (11.5) (16.3) \u2013 (28.3) Transfers 19.6  7.3  \u2013 (26.9) \u2013 Reclassified as held for sale (1.8) \u2013 \u2013 \u2013 (1.8) Balance at 1 January 2022 190.7  183.2  363.8  2.8  740.5 Balance at 2 January 2022 190.7  183.2  363.8  2.8  740.5 Additions 3.1  22.9  71.8  9.7  107.5 Disposals (0.4) (4.0) (21.5) \u2013 (25.9) Transfers 0.1  2.7  \u2013 (2.8) \u2013 Balance at 31 December 2022 193.5  204.8  414.1  9.7  822.1 Depreciation Balance at 3 January 2021 52.8  96.2  222.7  \u2013 371.7 Depreciation charge for the year 5.5  15.4  33.3  \u2013 54.2 Impairment charge for the year \u2013 0.1  0.7  \u2013 0.8 Impairment release for the year (1.0) (0.4) (1.3) \u2013 (2.7) Disposals (0.1) (11.4) (15.6) \u2013 (27.1) Reclassified as held for sale (0.2) \u2013 \u2013 \u2013 (0.2) Balance at 1 January 2022 57.0  99.9  239.8  \u2013 396.7 Balance at 2 January 2022 57.0  99.9  239.8  \u2013 396.7 Depreciation charge for the year 6.2  16.6  35.2  \u2013 58.0 Impairment charge for the year \u2013 \u2013 2.0  \u2013 2.0 Impairment release for the year \u2013 \u2013 (0.8) \u2013 (0.8) Disposals (0.3) (3.5) (20.0) \u2013 (23.8) Balance at 31 December 2022 62.9  113.0  256.2  \u2013 432.1 Carrying amounts At 3 January 2021 116.1  76.3  126.0  26.9  345.3 At 1 January 2022 133.7  83.3  124.0  2.8  343.8 At 2 January 2022 133.7  83.3  124.0  2.8  343.8 At 31 December 2022 130.6  91.8  157.9  9.7  390.0 Assets under construction relate to the building of an additional line for the production of savouries at the manufacturing facility at Balliol Park, Newcastle upon Tyne. NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED 11.  Property, plant and equipment continued Assets are reviewed for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable and provision is made where necessary. The method and assumptions used in these calculations, together with the associated sensitivities and reasons for impairment, are set out in the basis of preparation \u2013 key estimates and judgements on page 115. Any impairment charge/(reversal) is charged to distribution and selling costs in the income statement. During 2018, the Company exchanged contracts for the disposal of the vacant Twickenham site. The disposal is conditional on a number of factors, including the applications for and successful grant of planning permission. As at the end of 2022 the timing of the resolution of these factors remains uncertain and therefore this asset continues to be classified as non-current. At this stage the total proceeds arising from supply chain site disposals are still expected to be in line with those anticipated in the investment plan. During 2021, the Company exchanged contracts for the sale of land held in Southall. The cost and associated depreciation were reclassified as an asset held for sale in current assets. The sale was completed during 2022 for a cash consideration of \u00a31.6 million. Parent Company Land and buildings \u00a3m Plant and equipment \u00a3m Fixtures and fittings \u00a3m Assets under construction \u00a3m Total \u00a3m Cost Balance at 3 January 2021 169.4  173.0  349.2  26.9  718.5 Additions 4.5  14.9  31.4  2.8  53.6 Disposals (0.5) (11.5) (16.3) \u2013  (28.3) Transfers 19.6  7.3  \u2013  (26.9) \u2013 Reclassified as held for sale (1.8) \u2013  \u2013  \u2013  (1.8) Balance at 1 January 2022 191.2  183.7  364.3  2.8  742.0 Balance at 2 January 2022 191.2  183.7  364.3  2.8  742.0 Additions 3.1  22.9  71.8  9.7  107.5 Disposals (0.4) (4.0) (21.5) \u2013  (25.9) Transfers 0.1  2.7  \u2013  (2.8) \u2013 Balance at 31 December 2022 194.0  205.3  414.6  9.7  823.6 Depreciation Balance at 3 January 2021 53.1  96.4  223.1  \u2013  372.6 Depreciation charge for the year 5.5  15.4  33.3  \u2013  54.2 Impairment charge for the year \u2013  0.1  0.7  \u2013  0.8 Impairment release for the year (1.0) (0.4) (1.3) \u2013  (2.7) Disposals (0.1) (11.4) (15.6) \u2013  (27.1) Reclassified as held for sale (0.2) \u2013  \u2013  \u2013  (0.2) Balance at 1 January 2022 57.3  100.1  240.2  \u2013  397.6 Balance at 2 January 2022 57.3  100.1  240.2  \u2013  397.6 Depreciation charge for the year 6.2  16.6  35.2  \u2013  58.0 Impairment charge for the year \u2013  \u2013  2.0  \u2013  2.0 Impairment release for the year \u2013  \u2013  (0.8) \u2013  (0.8) Disposals (0.3) (3.5) (20.0) \u2013  (23.8) Balance at 31 December 2022 63.2  113.2  256.6 \u2013  433.0 Carrying amounts At 3 January 2021 116.3  76.6  126.1  26.9  345.9 At 1 January 2022 133.9  83.6  124.1  2.8  344.4 At 2 January 2022 133.9  83.6  124.1  2.8  344.4 At 31 December 2022 130.8  92.1  158.0  9.7  390.6 NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED 11.  Property, plant and equipment continued Land and buildings The carrying amount of land and buildings comprises: Group Parent Company 2022 \u00a3m 2021 \u00a3m 2022 \u00a3m 2021 \u00a3m Freehold property 129.6  132.5  129.8  132.7 Long leasehold property 0.4  0.4  0.4  0.4 Short leasehold property 0.6  0.8  0.6  0.8 130.6  133.7  130.8  133.9 12. Investments Non-current investments Parent Company Shares in subsidiary undertakings \u00a3m Cost Balance at 3 January 2021, 1 January 2022 and 31 December 2022 5.8 Impairment Balance at 3 January 2021, 1 January 2022 and 31 December 2022 0.8 Carrying amount Balance at 3 January 2021, 1 January 2022, 2 January 2022 and 31 December 2022 5.0 The undertakings in which the Company\u2019s interest at the year end is more than 20% are as follows: Principal activity Address of registered office Proportion of voting rights and shares held Charles Bragg (Bakers) Limited Non-trading 1 100% Greggs (Leasing) Limited Dormant 1 100% Thurston Parfitt Limited Non-trading 1 100% Greggs Properties Limited Property holding 1 100% Olivers (U.K.) Limited Dormant 2 100% Olivers (U.K.) Development Limited* Non-trading 2 100% Birketts Holdings Limited Dormant 1 100% J.R. Birkett and Sons Limited* Non-trading 1 100% Greggs Trustees Limited Trustees 1 100% Solstice Zone A Management Company Limited Non-trading 3 28% *  Held indirectly 1   Greggs  House Quorum Business Park Newcastle upon Tyne NE12 8BU 2   Clydesmill  Bakery 75 Westburn Drive Clydesmill Estate Cambuslang Glasgow G72 7NA 3   The  Abbey Preston Road Yeovil Somerset BA20 2EN Solstice Zone A Management Company Limited was not consolidated on the grounds of materiality in either the current or prior year. The Company\u2019s subsidiary undertakings listed above were all entitled to exemption, under subsections (1) and (2) of s480 of Companies Act 2006 relating to dormant companies, from the requirement to have their accounts audited. NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED 13.  Deferred tax assets and liabilities Group Deferred tax assets and liabilities are attributable to the following: Assets Liabilities Net 2022 \u00a3m 2021 \u00a3m 2022 \u00a3m 2021 \u00a3m 2022 \u00a3m 2021 \u00a3m Property, plant and equipment \u2013 \u2013 (33.2) (18.5) (33.2) (18.5) Employee benefits 4.9  6.6  \u2013 \u2013 4.9  6.6 Short-term temporary differences 0.7  0.6  \u2013 \u2013 0.7  0.6 Unused tax losses 1.3  1.3  \u2013 \u2013 1.3  1.3 Tax assets/(liabilities) 6.9  8.5  (33.2) (18.5) (26.3) (10.0) The Group has a deferred tax asset of \u00a38.5 million relating to buildings which previously qualified for industrial buildings allowance that is unrecognised at 31 December 2022, as it is not considered to be recoverable (1 January 2022: \u00a38.5 million). The movements in temporary differences during the 52 weeks ended 1 January 2022 were as follows: Balance at 3 January  2021 \u00a3m Recognised in income \u00a3m Recognised in equity \u00a3m Balance at 1 January  2022 \u00a3m Property, plant and equipment (8.3) (10.2) \u2013 (18.5) Employee benefits 5.5  (0.4) 1.5  6.6 Short-term temporary differences 0.5  0.1  \u2013 0.6 Unused tax losses \u2013 1.3  \u2013 1.3 (2.3) (9.2) 1.5  (10.0) The movements in temporary differences during the 52 weeks ended 31 December 2022 were as follows: Balance at 2 January  2022 \u00a3m Recognised in income \u00a3m Recognised in equity \u00a3m Balance at 31 December  2022 \u00a3m Property, plant and equipment (18.5) (14.7) \u2013 (33.2) Employee benefits 6.6 0.5 (2.2) 4.9 Short-term temporary differences 0.6  0.1  \u2013 0.7 Unused tax losses 1.3  \u2013 \u2013 1.3 (10.0) (14.1) (2.2) (26.3) Parent Company Deferred tax assets and liabilities are attributable to the following: Assets Liabilities Net 2022 \u00a3m 2021 \u00a3m 2022 \u00a3m 2021 \u00a3m 2022 \u00a3m 2021 \u00a3m Property, plant and equipment \u2013 \u2013 (32.6) (17.9) (32.6) (17.9) Employee benefits 4.9  6.6  \u2013 \u2013 4.9  6.6 Short-term temporary differences 0.7  0.6  \u2013 \u2013 0.7  0.6 Unused tax losses 1.3  1.3  \u2013 \u2013 1.3  1.3 Tax assets/(liabilities) 6.9  8.5  (32.6) (17.9) (25.7) (9.4) The movements in temporary differences during the 52 weeks ended 1 January 2022 were as follows: Balance at 3 January  2021 \u00a3m Recognised in income \u00a3m Recognised in equity \u00a3m Balance at 1 January  2022 \u00a3m Property, plant and equipment (7.8) (10.1) \u2013 (17.9) Employee benefits 5.5  (0.4) 1.5  6.6 Short-term temporary differences 0.5  0.1  \u2013 0.6 Unused tax losses \u2013 1.3  \u2013 1.3 (1.8) (9.1) 1.5  (9.4) The movements in temporary differences during the 52 weeks ended 31 December 2022 were as follows: Balance at 2 January  2022 \u00a3m Recognised in income \u00a3m Recognised in equity \u00a3m Balance at 31 December  2022 \u00a3m Property, plant and equipment (17.9) (14.7) \u2013 (32.6) Employee benefits 6.6 0.5 (2.2) 4.9 Short-term temporary differences 0.6  0.1  \u2013 0.7 Unused tax losses 1.3  \u2013 \u2013 1.3 (9.4) (14.1) (2.2) (25.7) NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED 14. Inventories Group and Parent Company 2022 \u00a3m 2021 \u00a3m Raw materials and consumables 23.7  15.8 Work in progress 16.9  12.1 40.6  27.9 Inventory recognised as an expense during the year was \u00a3455.6 million (2021: \u00a3347.7 million). The write-down of inventories that was recognised as an expense in the period was \u00a332.8 million (2021: \u00a336.0 million). There was no reversal of write-down of inventories in the current or prior year. 15.  Trade and other receivables Group and Parent Company 2022 \u00a3m 2021 \u00a3m Trade receivables 31.2  24.5 Other receivables 9.4  7.4 Prepayments 9.6 5.7 50.2 37.6 At 31 December 2022 and 1 January 2022 the allowance for expected credit losses (ECLs) on financial assets are not material. The ageing of trade receivables at the balance sheet date was: Group and Parent Company 2022 \u00a3m 2021 \u00a3m Not past due date 29.2  23.1 Past due 1-30 days 1.9  1.5 Past due 31-90 days \u2013 (0.1) Past due over 90 days 0.1  \u2013 31.2 24.5 The Group believes that all amounts that are past due by more than 30 days that have an immaterial allowance for ECLs are still collectable in full based on historic payment behaviour and extensive analysis of customer credit risk. Based on the Group\u2019s monitoring of customer credit risk, the Group believes that no significant allowance for ECLs is necessary in respect of trade receivables not past due. 16.  Cash and cash equivalents Group and Parent Company 2022 \u00a3m 2021 \u00a3m Cash and cash equivalents 191.6  198.6 17.  Trade and other payables Group Parent Company 2022 \u00a3m 2021 \u00a3m 2022 \u00a3m 2021 \u00a3m Trade payables 102.8 74.1 102.8 74.1 Amounts owed to subsidiary undertakings \u2013 \u2013 7.7  7.7 Other taxes and social security 8.6  8.8  8.6  8.8 Other payables 46.9  46.6  46.9  46.6 Accruals  28.3  19.6  28.3  19.6 Advance payments from customers 4.6  3.8  4.6  3.8 Deferred Government grants 0.5  0.5  0.5  0.5 191.7 153.4  199.4 161.1 Other payables includes accruals of \u00a321.5 million (2021: \u00a323.0 million) for performance-related remuneration. 18.  Current tax The current tax asset of \u00a30.6 million in the Group and the Parent Company (2021: Group and Parent Company: \u00a30.4 million) represents the estimated amount of income taxes recoverable in respect of current and prior years. 19.  Non-current liabilities \u2013 other payables Group and Parent Company 2022 \u00a3m 2021 \u00a3m Deferred Government grants 2.8  3.2 The Group has been awarded five Government grants relating to the extension of existing facilities and construction of new facilities. The grants, which have all been recognised as deferred income, are being amortised over the weighted average of the useful lives of the assets they have been used to acquire. NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED 20.  Employee benefits Defined benefit pension plan Scheme background The Company sponsors a funded final salary defined benefit pension plan (the \u2018scheme\u2019) for qualifying employees. The scheme was closed to future accrual in 2008 and all remaining employees who are still members of the scheme are now members of the Company\u2019s defined contribution scheme. The scheme is administered by a separate Board of Trustees which is legally separate from the Company. The Trustees are composed of representatives of both the employer and employees.  The Trustees are required by law to act in the interest of all relevant beneficiaries and are responsible for the investment policy with regard to the assets plus the day-to-day administration of the benefits. UK legislation requires that pension schemes are funded prudently. The last funding valuation of the scheme was carried out by a qualified actuary as at 6 April 2020 and showed a deficit.  The Company has agreed a schedule of contributions to the scheme which totalled \u00a315.0 million. The Company has a legal right to benefit from any surplus on the winding up of the scheme. The IAS 19 valuation at 31 December 2022 showed that the scheme has a surplus of \u00a312.1 million. However, this surplus and the future-committed contributions would be subject to withholding tax at 35% prior to any refund to the Company. In accordance with accounting standards this withholding tax has been recognised as a deduction from the valuation surplus creating an overall surplus position of \u00a36.3 million Profile of the scheme The defined benefit pension obligation includes benefits for deferred members and current pensioners. At 31 December 2022, the scheme had no active members (2021: nil), 351 deferred members (2021: 361) and 292 pensioners (2021: 283). The scheme duration is an indicator of the weighted average time until benefit payments are made. For the scheme as a whole, the duration is approximately 15 years (2021: 19 years). Investment strategy The Company and Trustees have agreed a long-term strategy for reducing investment risk as and when appropriate. This includes a policy to hold sufficient cash and bond assets to cover the anticipated benefit payments for at least the next five years so as to improve the cash flow matching of the scheme\u2019s assets and liabilities. Risks to the scheme By funding the defined benefit pension scheme the Company is exposed to the risk that the cost of meeting its obligations is higher than anticipated. This could occur for several reasons including: \u2013 Investment returns on the scheme assets could be lower than anticipated; \u2013 The level of price inflation may be higher than that assumed, resulting in higher payments from the scheme; or \u2013 Scheme members may live longer than assumed, for example due to advances in healthcare. Defined benefit pension asset/(liability) Group and Parent Company 2022 \u00a3m 2021 \u00a3m Defined benefit obligation (82.5) (132.5) Fair value of plan assets 94.6  135.5 Net defined benefit pension surplus before IFRIC 14 adjustment 12.1  3.0 IFRIC 14 adjustment (5.8) (5.4) Net defined benefit pension asset/(liability) after IFRIC 14 adjustment 6.3  (2.4) In accordance with IFRIC 14, the Group has considered that the net defined benefit pension surplus is limited to the present value of benefits available in the form of any future refunds from the plan (net of withholding tax) and also takes into account the adverse effect of the minimum funding requirement that the Group is committed to as at 31 December 2022. Liability for defined benefit pension obligations Changes in the present value of the defined benefit pension obligation are as follows: Group and Parent Company 2022 \u00a3m 2021 \u00a3m Opening defined benefit pension obligation 132.5  143.4 Interest cost 2.4  1.8 Remeasurement (gains)/losses: \u2013 changes in mortality assumptions (0.7) \u2013 \u2013 changes in financial assumptions (53.3) (6.6) \u2013 experience 5.4  (2.8) Benefits paid (3.8) (3.3) Closing defined benefit pension obligation 82.5  132.5 Changes in the fair value of plan assets are as follows: Group and Parent Company 2022 \u00a3m 2021 \u00a3m Opening fair value of plan assets 135.5  131.5 Net interest on plan assets 2.5  1.7 Remeasurement (losses)/gains (47.6) 3.1 Company special contribution 8.0  2.5 Benefits paid (3.8) (3.3) Closing fair value of plan assets 94.6  135.5 NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED 20.  Employee benefits continued Defined benefit pension plan continued The costs charged in the income statement are as follows: Group 2022 \u00a3m 2021 \u00a3m Interest expense on net defined pension liability 0.1 0.1 Associated movement in IFRIC 14 adjustment (0.1) \u2013 Net interest expense 0.0 0.1 The amounts recognised in other comprehensive income are as follows: Group 2022 \u00a3m 2021 \u00a3m Remeasurement gains on defined benefit pension plans 1.0 12.5 Associated movement in IFRIC 14 adjustment (0.3) (5.4) Net remeasurement gains on defined benefit pension plans 0.7 7.1 Cumulative remeasurement gains and losses reported in the consolidated statement of comprehensive income since 28 December 2003, the transition date to adopted IFRSs, for the Group and the Parent Company are net losses of \u00a316.7 million (2021: net losses of \u00a317.7 million). The fair value of the plan assets is as follows: Group and Parent Company 2022 \u00a3m 2021 \u00a3m Equities  \u2013 UK 8.8  11.6 \u2013 Overseas 13.9  22.6 Bonds \u2013 Corporate 23.2  41.0 \u2013 Government 37.5  52.1 Cash and cash equivalents/other 11.2  8.2 94.6  135.5 Principal actuarial assumptions (expressed as weighted averages): Group and Parent Company 2022  2021 Discount rate 4.75% 1.85% Future salary increases n/a  n/a Future pension increases 1.95% \u2013 2.60% 2.05% \u2013 2.80% Rate of price inflation (RPI) 3.10% 3.30% Rate of price inflation (CPI) 2.60% 2.80% In November 2020 the Government announced that RPI is to be aligned with CPIH (CPI with owner occupiers\u2019 costs) from 2030. As result the RPI assumption has been updated along with the assumed future gap between RPI and CPI. Mortality assumption Mortality in retirement is assumed to be in line with the S2PXA tables using CMI_2021 projections, though placing no weight on the 2020 and 2021 data due to the inherent uncertainty over the longer-term implications of Covid-19, and a long-term rate of 1.25% per annum. Under these assumptions, pensioners aged 65 now are expected to live for a further 22.0 years (2021: 22.3 years)  if they are male and 24.1 years (2021: 24.3 years) if they are female. Members currently aged 45 are expected to live for a further 23.4 years (2021: 23.6 years) from age 65 if they are male and for a further 25.6 years (2021: 25.8 years) from age 65 if they are female. The sensitivities regarding the principal assumptions used to measure the scheme liabilities are set out below: Change in assumption Impact on scheme liabilities Discount rate 0.1% increase \u00a35.6 million decrease Inflation 0.1% decrease \u00a33.7 million decrease Mortality rates 1 year increase \u00a32.5 million increase If the commutation assumption were to be removed from the valuation the impact would be an increase in the scheme liabilities of \u00a31.4 million. The other demographic assumptions have been set having regard to latest trends in the scheme. A triennial valuation of the scheme took place in April 2020 and was finalised during 2021. The outcome of that valuation showed a deficit in funding. This position was considered by the Trustees and the Company and a schedule of additional contributions of \u00a32.5 million per year for six years, beginning in 2021, was agreed. However, as a result of the volatile market conditions in the autumn of 2022 the Company advanced payment of \u00a35.5 million of these committed contributions, bringing the total contribution in the year to \u00a38 million. \u00a34.5 million of the original commitment remains to be paid in future years, none of which is expected to be paid in 2023. Defined contribution plans The Company also operates defined contribution schemes for other eligible employees. The assets of the schemes are held separately from those of the Group. The pension cost represents contributions payable by the Group and amounted to \u00a326.5 million (2021: \u00a322.4 million) in the year. At 31 December 2022 regular monthly employee and employer contributions of \u00a32.8 million were not paid over to the schemes (1 January 2022: \u00a32.3 million). These amounts were paid to the schemes in January. NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED 20.  Employee benefits continued Share-based payments \u2013 Group and Parent Company The Group has established a Savings-Related Share Option Scheme, an Executive Share Option Scheme and a Performance Share Plan. The terms and conditions of the grants for these schemes are as follows, whereby all options are settled by physical delivery of shares: Date of grant Employees entitled Exercise price Number of shares granted Vesting conditions Contractual life Performance Share Plan 3 March 2012 Senior executives \u00a3nil 248,922 Three years\u2019 service, EPS annual compound growth of 3-8% over RPI over those three years and TSR position relative to an appropriate comparator group 10 years Executive Share Option Scheme 16 March 2013 Senior employees \u00a34.80 693,000 Three years\u2019 service and EPS growth of 3-7% over RPI on average over those three years 10 years Performance Share Plan 4 March 2013 Senior executives \u00a3nil 305,592 Three years\u2019 service, EPS annual compound growth of 3-8% over RPI over those three years and TSR position relative to an appropriate comparator group 10 years Performance Share Plan 5 March 2014 Senior executives \u00a3nil 224,599 Three years\u2019 service, EPS annual compound growth of 1-4% over RPI over those three years and average annual ROCE of 15.5-17% over those three years 10 years Executive Share Option Scheme 17 April 2014 Senior employees \u00a35.00 598,225 Three years\u2019 service and EPS growth of 1-4% over RPI on average over those three years 10 years Executive Share Option Scheme 18 March 2015 Senior employees \u00a310.22 298,045 Three years\u2019 service and EPS growth of 1-7% over RPI on average over those three years 10 years Executive Share Option Scheme 18a May 2015 Senior employee \u00a310.56 3,285 Three years\u2019 service and EPS growth of 1-7% over RPI on average over those three years 10 years Performance Share Plan 6 March 2015 Senior executives \u00a3nil 146,174 Three years\u2019 service, EPS annual compound growth of 1-7% over RPI over those three years and average annual ROCE of 19-21.5% over those three years 10 years Performance Share Plan 7 March 2016 Senior executives \u00a3nil 133,271 Three years\u2019 service, EPS average annual growth of 2-8% over RPI over those three years and average annual ROCE of 22-27% over those three years 10 years Executive Share Option Scheme 19 April 2016 Senior employees \u00a310.88 235,857 Three years\u2019 service and EPS growth of 2-8% over RPI on average over those three years 10 years Performance Share Plan 8 May 2017 Senior executives \u00a3nil 206,404 Three years\u2019 service, EPS average annual growth of 5-11% over those three years and average annual ROCE of 23-27% over those three years 10 years Executive Share Option Scheme 20 April 2017 Senior employees \u00a310.33 246,219 Three years\u2019 service and EPS growth of 5-11% on average over those three years 10 years Performance Share Plan 9 March 2018 Senior executives \u00a3nil 190,943 Three years\u2019 service, EPS average annual growth of 5-11% over those three years and average annual ROCE of 25-29% over those three years 10 years Executive Share Option Scheme 21 March 2018 Senior employees \u00a311.97 228,923 Three years\u2019 service and EPS growth of 5-11% on average over those three years 10 years Savings-Related Share Option  Scheme 19 April 2018 All employees \u00a39.54 335,482 Three years\u2019 service 3.5 years Performance Share Plan 10 April 2019 Senior executives \u00a3nil 128,534 Three years\u2019 service, EPS average annual growth of 5-11% over those three years and average annual ROCE of 24-28% over those three years 10 years Executive Share Option Scheme 22 April 2019 Senior employees \u00a318.30 140,913 Three years\u2019 service, EPS average annual growth of 5-11% over those three years and average annual ROCE of 24-28% over those three years 10 years Savings-Related Share Option  Scheme 20 April 2019 All employees \u00a314.84 230,604 Three years\u2019 service 3.5 years Date of grant Employees entitled Exercise price Number of shares granted Vesting conditions Contractual life Savings-Related Share Option  Scheme 21 April 2020 All employees \u00a314.24 239,673 Three years\u2019 service 3.5 years Performance Share Plan 11 October 2020 Senior executives \u00a3nil 166,366 Three years\u2019 service, EPS performance in FY2022, ROCE performance in FY2022 and two strategic objectives 10 years Executive Share Option Scheme 23 November 2020 Senior employees \u00a317.20 121,202 Three years\u2019 service, EPS performance in FY2022, ROCE performance in FY2022 and two strategic objectives 10 years Savings-Related Share Option  Scheme 22 April 2021 All employees \u00a316.72 291,979 Three years\u2019 service 3.5 years Performance Share Plan 12 April 2021 Senior executives \u00a3nil 120,022 Three years\u2019 service, EPS performance in FY2023, ROCE performance in FY2023  10 years Performance Share Plan 12 (retained) April 2021 Senior executives \u00a3nil 29,512 Three years\u2019 service 10 years Executive Share Option Scheme 24 April 2021 Senior employees \u00a322.63 120,994 Three years\u2019 service, EPS performance in FY2023, ROCE performance in FY2023  10 years Savings-Related Share Option  Scheme 23 April 2022 All employees \u00a319.68 265,209 Three years\u2019 service 3.5 years Performance Share Plan 13 March 2022 Senior executives \u00a3nil 91,305 Three years\u2019 service, EPS average annual growth of 3-8% over those three years and average annual ROCE of 19.6-22.6% over those three years 10 years Performance Share Plan 13a May 2022 Senior executives \u00a3nil 36,014 Three years\u2019 service, EPS average annual growth of 3-8% over those three years and average annual ROCE of 19.6-22.6% over those three years 10 years Executive Share Option Scheme 25 March 2022 Senior employees \u00a324.31 118,357 Three years\u2019 service, EPS average annual growth of 3-8% over those three years and average annual ROCE of 19.6-22.6% over those three years 10 years The number and weighted average exercise price of share options is as follows: 2022 2021 Weighted average exercise price Number of options Weighted average exercise price Number of options Outstanding at the beginning of the year \u00a39.57 1,973,101  \u00a36.07 2,352,967 Lapsed during the year \u00a33.17 (391,775) \u00a310.17 (288,469) Exercised during the year \u00a311.23 (272,472) \u00a37.11 (653,904) Granted during the year \u00a315.85 510,885  \u00a313.55 562,507 Outstanding at the end of the year \u00a39.41 1,819,739  \u00a39.57 1,973,101 Exercisable at the end of the year \u00a37.44 363,630  \u00a36.76 527,561 No options expired during the period covered by the above tables. The options outstanding at 31 December 2022 have an exercise price in the range of \u00a3nil to \u00a324.31 and have a weighted average contractual life of 5.1 years. The options exercised during the year had a weighted average market value of \u00a322.73 (2021: \u00a323.94). NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED 20.  Employee benefits continued Share-based payments \u2013 Group and Parent Company continued The fair value of services received in return for share options granted is measured by reference to the fair value of share options granted. The estimate of the fair value of the services received is measured based on the Black-Scholes model for all Savings-Related Share Option Schemes and Executive Share Option Schemes and for Performance Share Plan options granted from 2014 onwards. The fair value per option granted and the assumptions used in these calculations are as follows: 2022 2021 Performance Share Plan 13 March 2022 Performance Share Plan 13a May 2022 Executive Share Option Scheme 25 March 2022 Savings-Related Share Option Scheme 23 April 2022 Performance Share Plan 12 April 2021 Performance Share Plan 12 (retained) April 2021 Executive Share Option Scheme 24 April 2021 Savings\u2013Related Share Option Scheme 22 April 2021 Fair value at grant date \u00a323.34 \u00a320.04 \u00a37.64 \u00a38.33 \u00a321.08 \u00a321.08 \u00a36.43 \u00a37.40 Share price \u00a324.99 \u00a321.68 \u00a324.99 \u00a323.50 \u00a322.72 \u00a322.72 \u00a322.63 \u00a320.89 Exercise price \u00a3nil \u00a3nil \u00a324.31 \u00a319.68 \u00a3nil \u00a3nil \u00a322.63 \u00a316.72 Expected volatility 48.75% 48.29% 48.75% 49.00% 49.17% 49.17% 49.17% 49.17% Option life 3 years 3 years 3 years 3 years 3 years 3 years 3 years 3 years Expected dividend yield 2.28% 2.63% 2.28% 2.43% 2.50% 2.50% 2.50% 2.50% Risk-free rate 1.38% 1.50% 1.38% 1.64% 0.15% 0.15% 0.15% 0.15% The expected volatility is based on historical volatility, adjusted for any expected changes to future volatility due to publicly available information. The historical volatility is calculated using a weekly rolling share price for the three-year period immediately prior to the option grant date. The costs charged to the income statement relating to share-based payments were as follows: 2022 \u00a3m 2021 \u00a3m Share options granted in 2018 \u2013  (1.0) Share options granted in 2019 0.2  0.6 Share options granted in 2020 0.7  1.2 Share options granted in 2021 1.8  1.4 Share options granted in 2022 0.9  \u2013 3.6 2.2 Social security contributions (0.3) 1.6 Total expense recognised as employee costs 3.3  3.8 21. Provisions Group and Parent Company 2022 Dilapidations \u00a3m 2022 National Insurance \u00a3m 2022 Redundancy \u00a3m 2022 Other \u00a3m 2022 Total \u00a3m 2021 Dilapidations \u00a3m 2021 National  Insurance \u00a3m 2021 Redundancy \u00a3m 2021 Other \u00a3m 2021 Total \u00a3m Balance at start of the year 3.1  2.2  0.2  1.5 7.0 2.7  1.5  0.9  2.3  7.4 Additional provision in the year 1.8  \u2013  \u2013  \u2013  1.8  1.5  1.6  \u2013  \u2013  3.1 Utilised in the year (0.3) (0.3) \u2013  (0.2) (0.8) (0.4) (0.9) (0.4) (0.2) (1.9) Provisions reversed during the year (1.0) (0.3) (0.1) (0.3) (1.7) (0.7) \u2013  (0.3) (0.6) (1.6) Balance at end of the year 3.6  1.6  0.1  1.0  6.3  3.1  2.2  0.2  1.5  7.0 Included in current liabilities 2.3  0.9  \u2013  0.4 3.6 2.0  1.6  0.1  0.5  4.2 Included in non-current liabilities 1.3  0.7  0.1  0.6  2.7  1.1  0.6  0.1  1.0  2.8 3.6  1.6  0.1  1.0  6.3  3.1  2.2  0.2  1.5  7.0 Dilapidation provisions have been made based on the future expected repair costs required to restore the Group\u2019s leased buildings to their fair condition at the end of their respective lease terms, where it is considered a reliable estimate can be made. National Insurance costs are provided in respect of future share options exercises. Other provisions are largely in respect of onerous costs relating to closed shops where the lease has not yet expired. The majority of all of the provisions are expected to be utilised between one and four years such that the impact of discounting would not be material. NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED 22.  Capital and reserves Share capital Ordinary shares 2022 Number 2021 Number In issue and fully paid at start of year \u2013 ordinary shares of 2p  101,897,021  101,426,038 Issued on exercise of share options 215,560  470,983 102,112,581  101,897,021 The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the Company. During the year 215,560 shares (2021: 470,983) were issued as a result of the exercise of vested options granted to senior management under the Executive Share Option Scheme and the exercise of options under the Savings-Related Share Option Scheme. Options were exercised at an average price of \u00a313.61 (2021: \u00a310.28). Share premium reserve The share premium reserve relates to the proceeds received in excess of the nominal value of shares issued, net of any transaction costs. Capital redemption reserve The capital redemption reserve relates to the nominal value of issued share capital bought back by the Company and cancelled. Own shares held Deducted from retained earnings is \u00a359.7 million (2021: \u00a348.9 million) in respect of own shares held by the Greggs Employee Benefit Trust. The Trust, which was established during 1988 to act  as a repository of issued Company shares, holds 866,312 shares (2021: 375,694 shares) with a market value at 31 December 2022 of \u00a320.3 million (2021: \u00a312.5 million) which have not vested unconditionally in employees. During the year the Trust purchased 546,286 (2021: 330,693) shares for an aggregate consideration of \u00a311.0 million (2021: \u00a310.0 million) and sold 55,668 (2021: 182,921) shares for an aggregate consideration of \u00a3nil (2021: \u00a30.3 million). The shares held by the Greggs Employee Benefit Trust can be purchased either by employees on the exercise of an option under the Greggs Executive Share Option Schemes, Greggs Savings- Related Share Option Scheme and Greggs Performance Share Plan or by the trustees of the Greggs Employee Share Scheme. The trustees have elected to waive the dividends payable on these shares. Dividends The following tables analyse dividends when paid and the year to which they relate: 2022 Per share pence 2021 Per share pence 2021 interim dividend \u2013  15.0p 2021 special dividend 40.0p \u2013 2021 final dividend 42.0p \u2013 2022 interim dividend 15.0p \u2013 97.0p 15.0p The proposed final dividend in respect of 2022 amounts to 44.0 pence (\u00a344.9 million). These dividends are not included as a liability in these accounts. 2022 \u00a3m 2021 \u00a3m 2021 interim dividend \u2013  15.3 2021 special dividend 40.6  \u2013 2021 final dividend 42.7  \u2013 2022 interim dividend 15.2 \u2013 98.5 15.3 23.  Capital commitments During the 52 weeks ended 31 December 2022, the Group entered into contracts to purchase property, plant and equipment and intangible assets for \u00a345.5 million (2021: \u00a316.3 million) which are expected to be settled in the following financial year. NOTES TO THE CONSOLIDATED ACCOUNTS CONTINUED 24.  Related parties Identity of related parties The Group has a related party relationship with its subsidiaries (see Note 12), Directors and executive officers, and pension schemes. Trading transactions with subsidiaries \u2013 Group There have been no transactions between the Company and its subsidiaries or associates during the year (2021: none). Trading transactions with subsidiaries \u2013 Parent Company Amounts owed to related parties Amounts owed by related parties 2022 \u00a3m 2021 \u00a3m 2022 \u00a3m 2021 \u00a3m Dormant subsidiaries 7.8  7.8  \u2013  \u2013 The Greggs Foundation is also a related party and during the year the Company made a donation to the Greggs Foundation of \u00a32.2 million (2021: \u00a31.2 million), as well as passing on \u00a30.2 million (2021: \u00a30.1 million) raised from the sale of carrier bags and \u00a30.4 million (2021: \u00a30.3 million) raised from the sale of products. The Greggs Foundation holds 300,000 shares (2021: 300,000 shares)  in Greggs plc and Richard Hutton, a Director of Greggs plc, is a trustee of the Greggs Foundation. Transactions with key management personnel Details of Directors\u2019 shareholdings, share options, emoluments, pension benefits and other non-cash benefits can be found in the Directors\u2019 remuneration report on pages 78 to 100. Summary information on remuneration of key management personnel is included in Note 4. 25.  Contingent asset In October 2021 the Company issued legal proceedings against its insurer regarding a Covid-19 business interruption claim. An interim payment was received in January 2021 from the insurer in the sum of \u00a32.5 million. This was recognised as income in the results for the 53 weeks ended 2 January 2021, representing the alleged limit of the insurer\u2019s liability based on there being only one limit available for the single event, which allegedly caused all of the Company\u2019s business interruption losses. Having taken legal advice the Company pursued a claim in the High Court, on the basis that there were multiple events, which caused the Company\u2019s business interruption losses, namely the various changes in Covid-related restrictions to which separate \u00a32.5 million caps would apply. In October 2022 the High Court largely ruled in the Company\u2019s favour. However the ruling stated that only material changes in restrictions would provide additional \u00a32.5 million insurance limits. Aspects of the ruling have been appealed to the Court of Appeal by both the Company and its insurer. It follows that it\u2019s not virtually certain that there will be an inflow of economic benefits and consequently in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets no amount has been recognised as at 31 December 2022. Due to the subjective determination as to what constitutes a \u201cmaterial change\u201d in restrictions, and given the appeals being made by all parties, the final quantum is not ascertainable at the date of these accounts. Consistent with the prior year a contingent asset is disclosed as it is considered more likely than not that the claim will result in an inflow of economic benefit.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-291": {
   "value": "Significant accounting policies Greggs plc (\u2018the Company\u2019) is a company incorporated and domiciled in the UK. The Group accounts consolidate those of the Company and its subsidiaries (together referred to as \u2018the Group\u2019). The results of the associate are not consolidated on the grounds of materiality. The Parent Company accounts present information about the Company as a separate entity and not about its Group. The accounts were authorised for issue by the Directors on 7 March 2023. (a)  Statement of compliance The Group and Parent Company accounts have been prepared in accordance with UK-adopted International Accounting Standards and with the requirements of the Companies Act 2006  as applicable to companies reporting under those standards. (b)  Basis of preparation The accounts are presented in pounds sterling, rounded to the nearest \u00a30.1 million unless otherwise stated, and are prepared on the historical cost basis except for the defined benefit pension asset/liability, which is recognised as the fair value of the plan assets less the present value of the defined benefit obligation. The Group\u2019s business activities, together with the factors likely to affect its future development, performance and position are set out in the Directors\u2019 report and strategic report on pages 1  to 101. The financial position of the Group, its cash flows and liquidity position are described in the financial review on pages 43 to 45. In addition, Note 2 to the accounts includes: the Group\u2019s objectives, policies and processes for managing its capital; its financial risk management objectives; details of its financial instruments and hedging activities; and its exposures to credit risk and liquidity risk. The accounting policies set out below have been applied consistently throughout the Group and to all years presented in these consolidated accounts except if mentioned otherwise.  From 2 January 2022 the following amendments were adopted by the Group: \u2013 Amendments to IAS 16: Property, Plant and Equipment \u2013 Proceeds before Intended Use; \u2013 Amendments to IAS 37: Provisions, Contingent Liabilities and Contingent Assets: Onerous Contracts \u2013 Cost of Fulfilling a Contract; and \u2013 Annual Improvements 2018-2020. Their adoption did not have a material effect on the accounts. Going concern The Directors have considered the adoption of the going concern basis of preparation for these accounts in the context of recent trading performance, macro-economic conditions and the trading outlook of the Group. At the end of the reporting period the Group had available liquidity totalling \u00a3261.6 million, comprised of cash and cash equivalents of \u00a3191.6 million plus an undrawn revolving credit facility (RCF) of \u00a370.0 million, which is committed to December 2025. The RCF includes financial covenants that the Group must comply with related to maximum leverage and a minimum fixed charge cover. How these covenants are measured and the required ratios are set out in Note 2. The Directors have reviewed cash flow forecasts prepared for the period up to December 2024 as well as covenant compliance for that period. In reviewing the cash flow forecasts the Directors considered the current trading performance of the Group and the likely capital expenditure and working capital requirements of its growth plans. After reviewing these cash flow forecasts and making enquiries, the Directors are confident that the Company and the Group will have sufficient funds to continue to meet their liabilities as they fall due for at least 12 months from the date of approval of the accounts. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts. Key estimates and judgements The preparation of financial information in conformity with UK-adopted IFRSs requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the year in which the estimate is revised if the revision affects only that year, or in the year of revision and future years if the revision affects both current and future years. Impairment Property, plant and equipment and right-of-use assets are reviewed for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable. For example, shop fittings and right-of-use assets may be impaired if sales in that shop fall. When a review for impairment is conducted the recoverable amount is estimated based on the higher of the value-in-use calculations or fair value less costs of disposal. Value-in-use calculations are based on management\u2019s estimates of future cash flows generated by the assets and an appropriate discount rate. Consideration is also given to whether the impairment assessments made in prior years remain appropriate based on the latest expectations in respect of recoverable amount. Where it is concluded that the impairment has reduced, a reversal of the impairment is recorded. The Group has traded profitably throughout 2022, with year-on-year growth particularly strong in the first quarter due to the comparison with pandemic lockdown restrictions in 2021. As such there is not considered to be a global indicator of impairment across the Group\u2019s asset base. Where indicators of impairments exist for specific cash generating units (CGUs), with each individual shop considered its own CGU (shops opened in 2021 and 2022 are excluded on the grounds that they are still maturing), then an impairment review has been performed to calculate the recoverable value. For those shops with indications of impairment (identified as mature shops with low cash generation relative to the carrying value of the associated assets), the value-in-use has been calculated using the following assumptions: \u2013 Like-for-like transaction volumes for those shops have been assumed to grow at a rate of 2.0% for the period of the impairment review; \u2013 Where shops are currently used to fulfil orders for delivery, the net cash flows for fulfilling these orders are included within the estimated cash flows for the shop; \u2013 Earnings before interest, tax, depreciation, amortisation and rent (EBITDAR) is used as a proxy for net cash flow excluding rental payments; \u2013 The discount rate is based on the Group\u2019s pre-tax cost of capital and at 31 December 2022 was 9.6% (1 January 2022: 6.9%); and \u2013 Consideration of the appropriate period over which to forecast cash flows, including reference to the lease term. Where considered appropriate cash flows have been included for periods beyond the lease probable end date (to a maximum of five years in accordance with IAS 36). On the basis of these calculations, a net impairment charge of \u00a31.2 million has been recognised during the current year (of which \u00a31.16 million relates to fixtures and fittings and \u00a30.04 million relates to right-of-use assets) resulting in an impairment provision of \u00a35.2 million being retained at 31 December 2022 in respect of 92 shops (of which \u00a32.3 million relates to fixtures and fittings and \u00a32.9 million relates to right-of-use assets). Significant accounting policies continued (b)  Basis of preparation continued Impairment continued Given the uncertainties in the impairment model, the sensitivities of these assumptions on the impairment calculation have been tested:  \u2013 A 1% increase in the discount rate would result in an increased impairment of \u00a30.4 million, with an additional 11 shops impaired. A 1% decrease in the discount rate would result in a reduced impairment of \u00a30.3 million, with three fewer shops impaired.  \u2013 A 5% increase in the growth assumption for net cash flow (per annum) would result in a reduced impairment of \u00a31.1 million with 16 fewer shops impaired. A 5% decrease in the growth assumption would result in an increased provision of \u00a33.3 million with an additional 47 shops impaired. Determining the rate used to discount lease payments At the commencement date of property leases the lease liability is calculated by discounting the lease payments. The discount rate used should be the interest rate implicit in the lease. However, if that rate cannot be readily determined, which is generally the case for property leases, the lessee\u2019s incremental borrowing rate is used, being the rate that the individual lessee would have to  pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions. As the Group had  no suitable external borrowings from which to determine that rate, judgement is required to determine the incremental borrowing rate to be used. At the start of each month a risk-free rate is obtained, linked to the length of the lease and an adjustment is then made to reflect credit risk. During the year discount rates in the range 2.5% to 5.9% were used. Small changes in the discount rate would have an immaterial impact on the accounts. A 0.1% change in the discount rate used for each lease is estimated to adjust the total liabilities by c. \u00a31.0 million. Determining the lease term of property leases At the commencement date of property leases the Group normally determines the lease term to be the full term of the lease, assuming that any option to break or extend the lease is unlikely  to be exercised and it is not reasonably certain that the Group will continue in occupation for any period beyond the lease term. Leases are regularly reviewed and will be revalued if it becomes  reasonably certain that a break clause or option to extend the lease will be exercised. The leases typically run for a period of 10 or 15 years. In England and Wales, the majority of the Group\u2019s property leases are protected by the Landlord and Tenant Act 1954 (LTA) which affords protection to the lessee at the end of an existing lease term. Judgement is required in respect of those property leases where the current lease term has expired but the Group has not yet renewed the lease. Where the Group believes renewal to be reasonably certain and the lease is protected by the LTA it will be treated as having been renewed at the date of termination of the previous lease term and on the same terms as the previous lease. Where renewal is not considered to be reasonably certain the leases are included with a lease term which reflects the anticipated notice period under relevant legislation. The lease will be revalued when it is renewed to take account of the new terms. As at 31 December 2022 the financial effect of applying this judgement was an increase in recognised lease liabilities of \u00a345.1 million (1 January 2022: \u00a341.7 million). In addition, where a shop is refurbished nearing the end of the contractual lease end date and the Group therefore expects to renew the lease, the lease liability is revised to reflect an additional lease term. The impact of this judgement as at 31 December 2022 is an additional lease liability of \u00a37.7 million (1 January 2022: \u00a37.7 million).  Post-retirement benefits The determination of the defined benefit obligation of the Group\u2019s defined benefit pension scheme depends on the selection of certain assumptions with significant estimation uncertainty  including the discount rate, inflation rate, mortality rates and commutation. Differences arising from actual experience or future changes in assumptions will be reflected in future years. The key assumptions, sensitivities and carrying amounts for 2022 are given in Note 20. (c)  Basis of consolidation The consolidated accounts include the results of Greggs plc and its subsidiary undertakings for the 52 weeks ended 31 December 2022. The comparative period is the 52 weeks ended 1 January 2022. (i) Subsidiaries Subsidiaries are entities controlled by the Company. The Company controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The accounts of subsidiaries are included in the consolidated accounts from the date on which control commences until the date on which control ceases. (ii) Associates Associates are those entities in which the Group has significant influence, but not control, over the financial and operating policies. Significant influence is presumed to exist when the Group holds 20% to 50% of the voting power of another entity unless it can be clearly demonstrated that this is not the case. At the year end the Group has one associate which has not been consolidated on the grounds of materiality (see Note 12). (iii)  Transactions eliminated on consolidation Intragroup balances, and any unrealised gains and losses or income and expenses arising from intragroup transactions, are eliminated in preparing the consolidated accounts. (d)  Exceptional items Exceptional items are defined as items of income and expenditure which are material and unusual in nature and which are considered to be of such significance that they require separate disclosure on the face of the income statement. Any future movements on items previously classified as exceptional will also be classified as exceptional. (e)  Foreign currency Transactions in foreign currencies are translated at the foreign exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated at the foreign exchange rate ruling at that date. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. Foreign exchange differences arising on translation are recognised in the income statement. (f)  Intangible assets The Group\u2019s only intangible assets relate to software and the costs of its implementation which are measured at cost less accumulated amortisation and accumulated impairment losses. Subsequent expenditure is capitalised only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditure is recognised in the income statement as incurred. Amortisation is recognised in the income statement on a straight-line basis over the estimated useful lives of intangible assets from the date that they are available for use. The estimated useful lives are five to seven years. Assets in the course of development are recategorised and amortisation commences when the assets are available for use. Significant accounting policies continued (g) Leases (i)  Lease recognition At inception of a contract the Group assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the Group uses the definition of a lease in IFRS 16. For leases of properties in which the Group is a lessee, it has applied the practical expedient permitted by IFRS 16 and will account for each lease component and any associated non-lease components as a single lease component.  (ii)  Right-of-use assets The Group recognises right-of-use assets at the commencement date of the lease. Right-of-use assets are measured at cost, less accumulated depreciation and impairment losses and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, adjusted for any lease payments made at or before the commencement  date, less any lease incentives received. Right-of-use assets are depreciated over the shorter of the asset\u2019s useful life or the lease term on a straight-line basis. Right-of-use assets are subject to, and reviewed regularly for, impairment. Depreciation on right-of-use assets is included in selling and distribution costs in the consolidated income statement. (iii)  Lease liabilities At the commencement date of the lease, the Group recognises lease liabilities measured at the present value of the lease payments to be made over the lease term. Lease payments include fixed payments less any lease incentives receivable and variable lease payments that depend on an index or rate. Any variable lease payments that do not depend on an index or rate are recognised as an expense in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. Generally the Group uses its incremental borrowing rate as the discount rate. When there are no external borrowings, judgement is required to determine an approximation, calculated based on UK Government gilt rates of an appropriate duration and adjusted by an indicative credit premium. After the commencement date, the lease liability is increased to reflect the accretion of interest and reduced for lease payments made. In addition, the carrying amount of lease liabilities  is remeasured if there is a modification, a change in the lease term or a change in the fixed lease payments. The remeasured lease liability (and corresponding right-of-use asset) is calculated  using a revised discount rate, based upon a revised incremental borrowing rate at the time of the change. Interest charges are included in finance costs in the income statement. (iv)  Short-term leases and leases of low-value assets The Group has elected not to recognise right-of-use assets and lease liabilities for short-term leases of machinery and equipment that have a lease term of less than 12 months and leases  of low-value assets. Lease payments relating to short-term leases and leases of low-value assets are recognised as an expense on a straight-line basis over the lease term. (v)  Variable lease payments Some property leases contain variable payment terms that are linked to sales generated from a shop. For individual shops, up to 100% of lease payments are on the basis of variable payment terms. These payments are recognised in the income statement in the period in which the condition that triggers them occurs. Under existing lease arrangements, where variable payment terms exist, the expected future cash outflow on an annual basis is expected to be immaterial. (h)  Property, plant and equipment (i)  Owned assets Items of property, plant and equipment are stated at cost or deemed cost less accumulated depreciation (see below) and impairment losses (see accounting policy (l)). The cost of self-constructed assets includes the cost of materials and direct labour. (ii)  Subsequent costs The cost of replacing a component of an item of property, plant and equipment is recognised in the carrying amount of the item if it is probable that the future economic benefits embodied within the component will flow to the Group, and its cost can be measured reliably. The carrying value of the replaced component is derecognised. The costs of the day-to-day servicing of property, plant and equipment are recognised in the income statement as incurred. (iii) Depreciation Depreciation is provided so as to write off the cost (less residual value) of each item of property, plant and equipment during its expected useful life using the straight-line method  over the following periods: Freehold and long leasehold buildings    20 to 40 years Short leasehold properties      10 years or length of lease if shorter Plant and machinery, fixtures and fittings  3 to 10 years Freehold land is not depreciated. Depreciation methods, useful lives and residual values (if not insignificant) are reassessed annually. (iv)  Assets in the course of construction These assets are recategorised and depreciation commences when the assets are available for use. (i) Investments Non-current investments comprise investments in subsidiaries and associates which are carried at cost less impairment. Current investments comprise fixed-term, fixed-rate bank deposits where the term is greater than three months. (j) Inventories Inventories are stated at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business, less the estimated  costs of completion and selling expenses. The cost of inventories includes expenditure incurred in acquiring the inventories and direct production labour costs. (k)  Cash and cash equivalents Cash and cash equivalents comprises cash at bank, in hand, debit and credit card receivables and call deposits with an original maturity of three months or less. Bank overdrafts that  are repayable on demand and form an integral part of the Group\u2019s cash management are included as a component of cash and cash equivalents for the purpose of the statement of cash flows. Significant accounting policies continued (l)  Impairment of non-financial assets The carrying amounts of the Group and Company\u2019s assets, other than inventories and deferred tax assets, are reviewed at each balance sheet date to determine whether there is any indication  of impairment. If any such indication exists, the asset\u2019s recoverable amount is estimated. Impairment reviews are carried out on an individual shop basis. An impairment loss is recognised whenever the carrying amount of an asset exceeds its recoverable amount. Impairment losses are recognised in the income statement. Impairment losses recognised in prior years are assessed at each reporting date and reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed  only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation, if no impairment loss had been recognised. (m)  Assets held for sale Assets that are expected to be recovered primarily through sale rather than through continuing use are classified as held for sale. Immediately before classification as held for sale, the assets are remeasured in accordance with the Group and Company\u2019s accounting policies. Thereafter generally the assets are measured at the lower of their carrying amount and fair value less cost to sell. Once classified as held for sale, assets are no longer depreciated or amortised. (n)  Share capital and reserves (i)  Repurchase of share capital When share capital recognised as equity is repurchased for cancellation, the amount of the consideration paid, including directly attributable costs, is recognised as a deduction from equity  in the capital redemption reserve. Repurchased shares that are held in the employee share ownership plan are classified as treasury shares and are presented as a deduction from total equity. (ii) Dividends Dividends are recognised as a liability when the Company has an obligation to pay and the dividend is no longer at the Company\u2019s discretion. (iii)  Distributable reserves All Parent Company retained earnings are distributable and are the only such reserves. (o)  Employee share ownership plan The Group and Parent Company accounts include the assets and related liabilities of the Greggs Employee Benefit Trust (EBT). In both the Group and Parent Company accounts the treasury  shares held by the EBT are stated at cost and deducted from total equity. (p)  Employee benefits (i)  Short-term employee benefits Short-term employee benefits are expensed as the related service is provided. A liability is recognised for the amount expected to be paid if the Group has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be measured reliably. (ii)  Defined contribution pension plans Obligations for contributions to defined contribution pension plans are recognised as an expense in the income statement when they are due. (iii)  Defined benefit pension plans The Company\u2019s net obligation in respect of defined benefit pension plans is calculated by estimating the amount of future benefit that employees have earned in return for their service in the current and prior periods; that benefit is discounted to determine its present value, and the fair value of any plan assets (at bid price) is deducted. The Company determines the net interest on the net defined benefit asset/liability for the period by applying the discount rate used to measure the defined benefit obligation at the beginning of the annual period to the net defined benefit asset/liability. The discount rate is the yield at the reporting date on bonds that have a credit rating of at least AA, that have maturity dates approximating to the terms of the Company\u2019s obligations and  that are denominated in the currency in which the benefits are expected to be paid. Remeasurements arising from defined benefit pension plans comprise actuarial gains and losses and the return on plan assets (excluding interest). The Company recognises them immediately  in other comprehensive income and all other expenses related to defined benefit pension plans in employee benefit expenses in the income statement. When the benefits of a plan are changed, or when a plan is curtailed, the portion of the changed benefit related to past service by employees, or the gain or loss on curtailment, is recognised immediately in profit or loss when the plan amendment or curtailment occurs. The calculation of the defined benefit obligation is performed by a qualified actuary using the projected unit credit method. When the calculation results in a benefit to the Company, the recognised asset is limited to the present value of benefits available in the form of any future refunds from the plan (net of tax) or reductions in future contributions and takes into account the adverse effect of any minimum funding requirements in accordance with IFRIC 14. (iv)  Share-based payment transactions The share option programme allows Group employees to acquire shares in the Company. The fair value of share options granted is recognised as an employee expense with a corresponding increase in equity. The fair value is measured at grant date, using an appropriate model, taking into account the terms and conditions upon which the share options were granted, and is spread over the period during which the employees become unconditionally entitled to the options. The amount recognised as an expense is adjusted to reflect the actual number of share options that vest except where forfeiture is only due to share prices not achieving the threshold for vesting. (v)  Termination benefits Termination benefits are expensed at the earlier of the date at which the Group can no longer withdraw the offer of these benefits and the date at which the Group recognises costs  for a restructuring. If benefits are not expected to be settled wholly within 12 months of the reporting date they are discounted. (q) Provisions A provision is recognised if, as a result of a past event, the Group has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of  the time value of money and the risks specific to the liability. (i) Restructuring A provision for restructuring is recognised when the Group has approved a detailed and formal restructuring plan, and the restructuring either has commenced or has been announced publicly. Future operating costs are not provided for. Significant accounting policies continued (q) Provisions continued (ii)  Onerous contracts Provisions for onerous contracts are recognised when the Group believes that the unavoidable costs of meeting the contract obligations exceed the economic benefits expected  to be received under the contract. At this point and before a provision is established the Group recognises any impairment loss on the associated assets. (iii) Dilapidations The Group provides for property dilapidations, where appropriate, based on the future expected repair costs required to restore the Group\u2019s leased buildings to their fair condition at the  end of their respective lease terms, where it is considered a reliable estimate can be made. (r) Revenue (i)  Retail sales Revenue from the sale of goods is recognised as income on receipt of cash or card payment. Revenue is measured net of discounts, promotions and value added taxation.  Revenue from delivery services is included in retail sales and recognised on delivery. (ii)  Franchise sales Franchise sales are recognised when goods are delivered to franchisees. Additional franchise royalty fee income, generally calculated as a percentage of gross sales income, is recognised in line with the franchisees\u2019 product sales in accordance with the relevant agreement. Pre-opening capital fit-out costs are recharged to the franchisee and represent a key performance obligation of the overall franchise sales agreement. These recharges are recognised as income on completion of the related fit-out. Sales are invoiced to franchisees on credit terms of less than three months. (iii)  Wholesale sales Wholesale sales are recognised when goods are delivered to customers. (iv)  Loyalty programme/gift cards Amounts received for gift cards or as part of the loyalty programme are deferred. They are recognised as revenue when the Group has fulfilled its obligation to supply products under the terms of the programme or when it is no longer probable that these amounts will be redeemed. Where customers are entitled to a free product after a set number of purchases under the loyalty programme, a proportion of the consideration received is deferred so that the revenue is recognised evenly across all of the linked transactions. The nature, timing and uncertainty of revenues arising from the above transaction types do not differ significantly from each other. (s)  Government grants Government grants are recognised in the balance sheet initially as deferred income when there is a reasonable assurance that they will be received and that the Group will comply with the conditions attaching to them. Grants that compensate the Group for expenses incurred are recognised net of the related expenses in the income statement on a systematic basis in the same periods in which the expenses are incurred. Grants that compensate the Group for the cost of an asset are recognised in the income statement over the useful life of the asset. (t)  Finance income and expense Interest income or expense is recognised using the effective interest method. (u)  Income tax Income tax comprises current and deferred tax. Income tax is recognised in the income statement except to the extent that it relates to items recognised directly in equity, in which case it is recognised in equity. Current tax is the expected tax payable on the taxable profit for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years. The amount of current tax payable is the best estimate of the tax amount expected to be paid that reflects uncertainty related to income taxes, if any. Taxable profit differs from profit as reported in the income statement because some items of income or expense are taxable or deductible in different years or may never be taxable or deductible. Deferred tax is the tax expected to be payable or recoverable in the future arising from temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used in the calculation of taxable profit. It is accounted for using the balance sheet liability method. The amount of deferred tax recognised is based on the expected manner of realisation or settlement of the carrying amounts of assets and liabilities, using tax rates that are expected to apply when the temporary differences reverse, based on rates enacted or substantively enacted at the balance sheet date. When the recovery of the carrying amount of an asset gives rise to multiple tax consequences which are not subject to the same income tax laws, separate temporary differences are identified, and the deferred tax on these is accounted for separately, including assessment of the recoverability of any deferred tax assets that arise. Deferred tax is not recognised for the following temporary differences: the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit, and differences relating to investments in subsidiaries to the extent that it is probable that they will not reverse in the foreseeable future. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related deferred tax benefit will be realised. (v)  Trade and other receivables Trade receivables are recognised initially at the amount of consideration that is unconditional. They are subsequently measured at amortised cost using the effective interest method,  less loss allowance. (w)  Trade and other payables These amounts represent liabilities for goods and services provided to the Group prior to the end of the financial year which are unpaid. The amounts are unsecured and are usually paid within 45 days of recognition. (x)  Research and development The Company continuously strives to improve its products and processes through technical and other innovation. Such expenditure is typically expensed to the income statement  when the related intellectual property is not capable of being formalised or capitalised within intangible assets. (y)  IFRSs available for early adoption not yet applied The following amendments to standards which will be relevant to the Group were available for early adoption but have not been applied in these accounts: \u2013 Amendments to IFRS 1 and IAS 12: Deferred Tax related to Assets and Liabilities arising from a Single Transaction (effective date 1 January 2023). Their adoption is not expected to have a material effect on the accounts. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-289": {
   "value": "Greggs plc (\u2018the Company\u2019) is a company incorporated and domiciled in the UK. The Group accounts consolidate those of the Company and its subsidiaries (together referred to as \u2018the Group\u2019). ",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-292": {
   "value": "Greggs plc (\u2018the Company\u2019) is a company incorporated and domiciled in the UK. The Group accounts consolidate those of the Company and its subsidiaries (together referred to as \u2018the Group\u2019). The results of the associate are not consolidated on the grounds of materiality. The Parent Company accounts present information about the Company as a separate entity and not about its Group. The accounts were authorised for issue by the Directors on 7 March 2023. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "plc",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "UK",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-293": {
   "value": "(a)  Statement of compliance The Group and Parent Company accounts have been prepared in accordance with UK-adopted International Accounting Standards and with the requirements of the Companies Act 2006  as applicable to companies reporting under those standards. ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-294": {
   "value": "(b)  Basis of preparation The accounts are presented in pounds sterling, rounded to the nearest \u00a30.1 million unless otherwise stated, and are prepared on the historical cost basis except for the defined benefit pension asset/liability, which is recognised as the fair value of the plan assets less the present value of the defined benefit obligation. The Group\u2019s business activities, together with the factors likely to affect its future development, performance and position are set out in the Directors\u2019 report and strategic report on pages 1  to 101. The financial position of the Group, its cash flows and liquidity position are described in the financial review on pages 43 to 45. In addition, Note 2 to the accounts includes: the Group\u2019s objectives, policies and processes for managing its capital; its financial risk management objectives; details of its financial instruments and hedging activities; and its exposures to credit risk and liquidity risk. The accounting policies set out below have been applied consistently throughout the Group and to all years presented in these consolidated accounts except if mentioned otherwise.  From 2 January 2022 the following amendments were adopted by the Group: \u2013 Amendments to IAS 16: Property, Plant and Equipment \u2013 Proceeds before Intended Use; \u2013 Amendments to IAS 37: Provisions, Contingent Liabilities and Contingent Assets: Onerous Contracts \u2013 Cost of Fulfilling a Contract; and \u2013 Annual Improvements 2018-2020. Their adoption did not have a material effect on the accounts. Going concern The Directors have considered the adoption of the going concern basis of preparation for these accounts in the context of recent trading performance, macro-economic conditions and the trading outlook of the Group. At the end of the reporting period the Group had available liquidity totalling \u00a3261.6 million, comprised of cash and cash equivalents of \u00a3191.6 million plus an undrawn revolving credit facility (RCF) of \u00a370.0 million, which is committed to December 2025. The RCF includes financial covenants that the Group must comply with related to maximum leverage and a minimum fixed charge cover. How these covenants are measured and the required ratios are set out in Note 2. The Directors have reviewed cash flow forecasts prepared for the period up to December 2024 as well as covenant compliance for that period. In reviewing the cash flow forecasts the Directors considered the current trading performance of the Group and the likely capital expenditure and working capital requirements of its growth plans. After reviewing these cash flow forecasts and making enquiries, the Directors are confident that the Company and the Group will have sufficient funds to continue to meet their liabilities as they fall due for at least 12 months from the date of approval of the accounts. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts. Key estimates and judgements The preparation of financial information in conformity with UK-adopted IFRSs requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the year in which the estimate is revised if the revision affects only that year, or in the year of revision and future years if the revision affects both current and future years. Impairment Property, plant and equipment and right-of-use assets are reviewed for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable. For example, shop fittings and right-of-use assets may be impaired if sales in that shop fall. When a review for impairment is conducted the recoverable amount is estimated based on the higher of the value-in-use calculations or fair value less costs of disposal. Value-in-use calculations are based on management\u2019s estimates of future cash flows generated by the assets and an appropriate discount rate. Consideration is also given to whether the impairment assessments made in prior years remain appropriate based on the latest expectations in respect of recoverable amount. Where it is concluded that the impairment has reduced, a reversal of the impairment is recorded. The Group has traded profitably throughout 2022, with year-on-year growth particularly strong in the first quarter due to the comparison with pandemic lockdown restrictions in 2021. As such there is not considered to be a global indicator of impairment across the Group\u2019s asset base. Where indicators of impairments exist for specific cash generating units (CGUs), with each individual shop considered its own CGU (shops opened in 2021 and 2022 are excluded on the grounds that they are still maturing), then an impairment review has been performed to calculate the recoverable value. For those shops with indications of impairment (identified as mature shops with low cash generation relative to the carrying value of the associated assets), the value-in-use has been calculated using the following assumptions: \u2013 Like-for-like transaction volumes for those shops have been assumed to grow at a rate of 2.0% for the period of the impairment review; \u2013 Where shops are currently used to fulfil orders for delivery, the net cash flows for fulfilling these orders are included within the estimated cash flows for the shop; \u2013 Earnings before interest, tax, depreciation, amortisation and rent (EBITDAR) is used as a proxy for net cash flow excluding rental payments; \u2013 The discount rate is based on the Group\u2019s pre-tax cost of capital and at 31 December 2022 was 9.6% (1 January 2022: 6.9%); and \u2013 Consideration of the appropriate period over which to forecast cash flows, including reference to the lease term. Where considered appropriate cash flows have been included for periods beyond the lease probable end date (to a maximum of five years in accordance with IAS 36). On the basis of these calculations, a net impairment charge of \u00a31.2 million has been recognised during the current year (of which \u00a31.16 million relates to fixtures and fittings and \u00a30.04 million relates to right-of-use assets) resulting in an impairment provision of \u00a35.2 million being retained at 31 December 2022 in respect of 92 shops (of which \u00a32.3 million relates to fixtures and fittings and \u00a32.9 million relates to right-of-use assets). (b)  Basis of preparation continued Impairment continued Given the uncertainties in the impairment model, the sensitivities of these assumptions on the impairment calculation have been tested:  \u2013 A 1% increase in the discount rate would result in an increased impairment of \u00a30.4 million, with an additional 11 shops impaired. A 1% decrease in the discount rate would result in a reduced impairment of \u00a30.3 million, with three fewer shops impaired.  \u2013 A 5% increase in the growth assumption for net cash flow (per annum) would result in a reduced impairment of \u00a31.1 million with 16 fewer shops impaired. A 5% decrease in the growth assumption would result in an increased provision of \u00a33.3 million with an additional 47 shops impaired. Determining the rate used to discount lease payments At the commencement date of property leases the lease liability is calculated by discounting the lease payments. The discount rate used should be the interest rate implicit in the lease. However, if that rate cannot be readily determined, which is generally the case for property leases, the lessee\u2019s incremental borrowing rate is used, being the rate that the individual lessee would have to  pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions. As the Group had  no suitable external borrowings from which to determine that rate, judgement is required to determine the incremental borrowing rate to be used. At the start of each month a risk-free rate is obtained, linked to the length of the lease and an adjustment is then made to reflect credit risk. During the year discount rates in the range 2.5% to 5.9% were used. Small changes in the discount rate would have an immaterial impact on the accounts. A 0.1% change in the discount rate used for each lease is estimated to adjust the total liabilities by c. \u00a31.0 million. Determining the lease term of property leases At the commencement date of property leases the Group normally determines the lease term to be the full term of the lease, assuming that any option to break or extend the lease is unlikely  to be exercised and it is not reasonably certain that the Group will continue in occupation for any period beyond the lease term. Leases are regularly reviewed and will be revalued if it becomes  reasonably certain that a break clause or option to extend the lease will be exercised. The leases typically run for a period of 10 or 15 years. In England and Wales, the majority of the Group\u2019s property leases are protected by the Landlord and Tenant Act 1954 (LTA) which affords protection to the lessee at the end of an existing lease term. Judgement is required in respect of those property leases where the current lease term has expired but the Group has not yet renewed the lease. Where the Group believes renewal to be reasonably certain and the lease is protected by the LTA it will be treated as having been renewed at the date of termination of the previous lease term and on the same terms as the previous lease. Where renewal is not considered to be reasonably certain the leases are included with a lease term which reflects the anticipated notice period under relevant legislation. The lease will be revalued when it is renewed to take account of the new terms. As at 31 December 2022 the financial effect of applying this judgement was an increase in recognised lease liabilities of \u00a345.1 million (1 January 2022: \u00a341.7 million). In addition, where a shop is refurbished nearing the end of the contractual lease end date and the Group therefore expects to renew the lease, the lease liability is revised to reflect an additional lease term. The impact of this judgement as at 31 December 2022 is an additional lease liability of \u00a37.7 million (1 January 2022: \u00a37.7 million).  Post-retirement benefits The determination of the defined benefit obligation of the Group\u2019s defined benefit pension scheme depends on the selection of certain assumptions with significant estimation uncertainty  including the discount rate, inflation rate, mortality rates and commutation. Differences arising from actual experience or future changes in assumptions will be reflected in future years. The key assumptions, sensitivities and carrying amounts for 2022 are given in Note 20. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-343": {
   "value": "Going concern The Directors have considered the adoption of the going concern basis of preparation for these accounts in the context of recent trading performance, macro-economic conditions and the trading outlook of the Group. At the end of the reporting period the Group had available liquidity totalling \u00a3261.6 million, comprised of cash and cash equivalents of \u00a3191.6 million plus an undrawn revolving credit facility (RCF) of \u00a370.0 million, which is committed to December 2025. The RCF includes financial covenants that the Group must comply with related to maximum leverage and a minimum fixed charge cover. How these covenants are measured and the required ratios are set out in Note 2. The Directors have reviewed cash flow forecasts prepared for the period up to December 2024 as well as covenant compliance for that period. In reviewing the cash flow forecasts the Directors considered the current trading performance of the Group and the likely capital expenditure and working capital requirements of its growth plans. After reviewing these cash flow forecasts and making enquiries, the Directors are confident that the Company and the Group will have sufficient funds to continue to meet their liabilities as they fall due for at least 12 months from the date of approval of the accounts. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-344": {
   "value": "Key estimates and judgements The preparation of financial information in conformity with UK-adopted IFRSs requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the year in which the estimate is revised if the revision affects only that year, or in the year of revision and future years if the revision affects both current and future years. Impairment Property, plant and equipment and right-of-use assets are reviewed for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable. For example, shop fittings and right-of-use assets may be impaired if sales in that shop fall. When a review for impairment is conducted the recoverable amount is estimated based on the higher of the value-in-use calculations or fair value less costs of disposal. Value-in-use calculations are based on management\u2019s estimates of future cash flows generated by the assets and an appropriate discount rate. Consideration is also given to whether the impairment assessments made in prior years remain appropriate based on the latest expectations in respect of recoverable amount. Where it is concluded that the impairment has reduced, a reversal of the impairment is recorded. The Group has traded profitably throughout 2022, with year-on-year growth particularly strong in the first quarter due to the comparison with pandemic lockdown restrictions in 2021. As such there is not considered to be a global indicator of impairment across the Group\u2019s asset base. Where indicators of impairments exist for specific cash generating units (CGUs), with each individual shop considered its own CGU (shops opened in 2021 and 2022 are excluded on the grounds that they are still maturing), then an impairment review has been performed to calculate the recoverable value. For those shops with indications of impairment (identified as mature shops with low cash generation relative to the carrying value of the associated assets), the value-in-use has been calculated using the following assumptions: \u2013 Like-for-like transaction volumes for those shops have been assumed to grow at a rate of 2.0% for the period of the impairment review; \u2013 Where shops are currently used to fulfil orders for delivery, the net cash flows for fulfilling these orders are included within the estimated cash flows for the shop; \u2013 Earnings before interest, tax, depreciation, amortisation and rent (EBITDAR) is used as a proxy for net cash flow excluding rental payments; \u2013 The discount rate is based on the Group\u2019s pre-tax cost of capital and at 31 December 2022 was 9.6% (1 January 2022: 6.9%); and \u2013 Consideration of the appropriate period over which to forecast cash flows, including reference to the lease term. Where considered appropriate cash flows have been included for periods beyond the lease probable end date (to a maximum of five years in accordance with IAS 36). On the basis of these calculations, a net impairment charge of \u00a31.2 million has been recognised during the current year (of which \u00a31.16 million relates to fixtures and fittings and \u00a30.04 million relates to right-of-use assets) resulting in an impairment provision of \u00a35.2 million being retained at 31 December 2022 in respect of 92 shops (of which \u00a32.3 million relates to fixtures and fittings and \u00a32.9 million relates to right-of-use assets). Impairment continued Given the uncertainties in the impairment model, the sensitivities of these assumptions on the impairment calculation have been tested:  \u2013 A 1% increase in the discount rate would result in an increased impairment of \u00a30.4 million, with an additional 11 shops impaired. A 1% decrease in the discount rate would result in a reduced impairment of \u00a30.3 million, with three fewer shops impaired.  \u2013 A 5% increase in the growth assumption for net cash flow (per annum) would result in a reduced impairment of \u00a31.1 million with 16 fewer shops impaired. A 5% decrease in the growth assumption would result in an increased provision of \u00a33.3 million with an additional 47 shops impaired. Determining the rate used to discount lease payments At the commencement date of property leases the lease liability is calculated by discounting the lease payments. The discount rate used should be the interest rate implicit in the lease. However, if that rate cannot be readily determined, which is generally the case for property leases, the lessee\u2019s incremental borrowing rate is used, being the rate that the individual lessee would have to  pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset in a similar economic environment with similar terms, security and conditions. As the Group had  no suitable external borrowings from which to determine that rate, judgement is required to determine the incremental borrowing rate to be used. At the start of each month a risk-free rate is obtained, linked to the length of the lease and an adjustment is then made to reflect credit risk. During the year discount rates in the range 2.5% to 5.9% were used. Small changes in the discount rate would have an immaterial impact on the accounts. A 0.1% change in the discount rate used for each lease is estimated to adjust the total liabilities by c. \u00a31.0 million. Determining the lease term of property leases At the commencement date of property leases the Group normally determines the lease term to be the full term of the lease, assuming that any option to break or extend the lease is unlikely  to be exercised and it is not reasonably certain that the Group will continue in occupation for any period beyond the lease term. Leases are regularly reviewed and will be revalued if it becomes  reasonably certain that a break clause or option to extend the lease will be exercised. The leases typically run for a period of 10 or 15 years. In England and Wales, the majority of the Group\u2019s property leases are protected by the Landlord and Tenant Act 1954 (LTA) which affords protection to the lessee at the end of an existing lease term. Judgement is required in respect of those property leases where the current lease term has expired but the Group has not yet renewed the lease. Where the Group believes renewal to be reasonably certain and the lease is protected by the LTA it will be treated as having been renewed at the date of termination of the previous lease term and on the same terms as the previous lease. Where renewal is not considered to be reasonably certain the leases are included with a lease term which reflects the anticipated notice period under relevant legislation. The lease will be revalued when it is renewed to take account of the new terms. As at 31 December 2022 the financial effect of applying this judgement was an increase in recognised lease liabilities of \u00a345.1 million (1 January 2022: \u00a341.7 million). In addition, where a shop is refurbished nearing the end of the contractual lease end date and the Group therefore expects to renew the lease, the lease liability is revised to reflect an additional lease term. The impact of this judgement as at 31 December 2022 is an additional lease liability of \u00a37.7 million (1 January 2022: \u00a37.7 million).  Post-retirement benefits The determination of the defined benefit obligation of the Group\u2019s defined benefit pension scheme depends on the selection of certain assumptions with significant estimation uncertainty  including the discount rate, inflation rate, mortality rates and commutation. Differences arising from actual experience or future changes in assumptions will be reflected in future years. The key assumptions, sensitivities and carrying amounts for 2022 are given in Note 20. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-295": {
   "value": "(c)  Basis of consolidation The consolidated accounts include the results of Greggs plc and its subsidiary undertakings for the 52 weeks ended 31 December 2022. The comparative period is the 52 weeks ended 1 January 2022. (i) Subsidiaries Subsidiaries are entities controlled by the Company. The Company controls an entity when it is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The accounts of subsidiaries are included in the consolidated accounts from the date on which control commences until the date on which control ceases. (ii) Associates Associates are those entities in which the Group has significant influence, but not control, over the financial and operating policies. Significant influence is presumed to exist when the Group holds 20% to 50% of the voting power of another entity unless it can be clearly demonstrated that this is not the case. At the year end the Group has one associate which has not been consolidated on the grounds of materiality (see Note 12). (iii)  Transactions eliminated on consolidation Intragroup balances, and any unrealised gains and losses or income and expenses arising from intragroup transactions, are eliminated in preparing the consolidated accounts. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-296": {
   "value": "(d)  Exceptional items Exceptional items are defined as items of income and expenditure which are material and unusual in nature and which are considered to be of such significance that they require separate disclosure on the face of the income statement. Any future movements on items previously classified as exceptional will also be classified as exceptional. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-297": {
   "value": "(e)  Foreign currency Transactions in foreign currencies are translated at the foreign exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated at the foreign exchange rate ruling at that date. Non-monetary assets and liabilities that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. Foreign exchange differences arising on translation are recognised in the income statement. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-298": {
   "value": "(f)  Intangible assets The Group\u2019s only intangible assets relate to software and the costs of its implementation which are measured at cost less accumulated amortisation and accumulated impairment losses. Subsequent expenditure is capitalised only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditure is recognised in the income statement as incurred. Amortisation is recognised in the income statement on a straight-line basis over the estimated useful lives of intangible assets from the date that they are available for use. The estimated useful lives are five to seven years. Assets in the course of development are recategorised and amortisation commences when the assets are available for use. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-299": {
   "value": "(g) Leases (i)  Lease recognition At inception of a contract the Group assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the Group uses the definition of a lease in IFRS 16. For leases of properties in which the Group is a lessee, it has applied the practical expedient permitted by IFRS 16 and will account for each lease component and any associated non-lease components as a single lease component.  (ii)  Right-of-use assets The Group recognises right-of-use assets at the commencement date of the lease. Right-of-use assets are measured at cost, less accumulated depreciation and impairment losses and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognised, adjusted for any lease payments made at or before the commencement  date, less any lease incentives received. Right-of-use assets are depreciated over the shorter of the asset\u2019s useful life or the lease term on a straight-line basis. Right-of-use assets are subject to, and reviewed regularly for, impairment. Depreciation on right-of-use assets is included in selling and distribution costs in the consolidated income statement. (iii)  Lease liabilities At the commencement date of the lease, the Group recognises lease liabilities measured at the present value of the lease payments to be made over the lease term. Lease payments include fixed payments less any lease incentives receivable and variable lease payments that depend on an index or rate. Any variable lease payments that do not depend on an index or rate are recognised as an expense in the period in which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. Generally the Group uses its incremental borrowing rate as the discount rate. When there are no external borrowings, judgement is required to determine an approximation, calculated based on UK Government gilt rates of an appropriate duration and adjusted by an indicative credit premium. After the commencement date, the lease liability is increased to reflect the accretion of interest and reduced for lease payments made. In addition, the carrying amount of lease liabilities  is remeasured if there is a modification, a change in the lease term or a change in the fixed lease payments. The remeasured lease liability (and corresponding right-of-use asset) is calculated  using a revised discount rate, based upon a revised incremental borrowing rate at the time of the change. Interest charges are included in finance costs in the income statement. (iv)  Short-term leases and leases of low-value assets The Group has elected not to recognise right-of-use assets and lease liabilities for short-term leases of machinery and equipment that have a lease term of less than 12 months and leases  of low-value assets. Lease payments relating to short-term leases and leases of low-value assets are recognised as an expense on a straight-line basis over the lease term. (v)  Variable lease payments Some property leases contain variable payment terms that are linked to sales generated from a shop. For individual shops, up to 100% of lease payments are on the basis of variable payment terms. These payments are recognised in the income statement in the period in which the condition that triggers them occurs. Under existing lease arrangements, where variable payment terms exist, the expected future cash outflow on an annual basis is expected to be immaterial. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-300": {
   "value": "(h)  Property, plant and equipment (i)  Owned assets Items of property, plant and equipment are stated at cost or deemed cost less accumulated depreciation (see below) and impairment losses (see accounting policy (l)). The cost of self-constructed assets includes the cost of materials and direct labour. (ii)  Subsequent costs The cost of replacing a component of an item of property, plant and equipment is recognised in the carrying amount of the item if it is probable that the future economic benefits embodied within the component will flow to the Group, and its cost can be measured reliably. The carrying value of the replaced component is derecognised. The costs of the day-to-day servicing of property, plant and equipment are recognised in the income statement as incurred. (iii) Depreciation Depreciation is provided so as to write off the cost (less residual value) of each item of property, plant and equipment during its expected useful life using the straight-line method  over the following periods: Freehold and long leasehold buildings    20 to 40 years Short leasehold properties      10 years or length of lease if shorter Plant and machinery, fixtures and fittings  3 to 10 years Freehold land is not depreciated. Depreciation methods, useful lives and residual values (if not insignificant) are reassessed annually. (iv)  Assets in the course of construction These assets are recategorised and depreciation commences when the assets are available for use. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-368": {
   "value": "(i) Investments Non-current investments comprise investments in subsidiaries and associates which are carried at cost less impairment. Current investments comprise fixed-term, fixed-rate bank deposits where the term is greater than three months. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-345": {
   "value": "(i) Investments Non-current investments comprise investments in subsidiaries and associates which are carried at cost less impairment. Current investments comprise fixed-term, fixed-rate bank deposits where the term is greater than three months. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-301": {
   "value": "(i) Investments Non-current investments comprise investments in subsidiaries and associates which are carried at cost less impairment. Current investments comprise fixed-term, fixed-rate bank deposits where the term is greater than three months. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-302": {
   "value": "(j) Inventories Inventories are stated at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business, less the estimated  costs of completion and selling expenses. The cost of inventories includes expenditure incurred in acquiring the inventories and direct production labour costs. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-303": {
   "value": "(k)  Cash and cash equivalents Cash and cash equivalents comprises cash at bank, in hand, debit and credit card receivables and call deposits with an original maturity of three months or less. Bank overdrafts that  are repayable on demand and form an integral part of the Group\u2019s cash management are included as a component of cash and cash equivalents for the purpose of the statement of cash flows. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-304": {
   "value": "(l)  Impairment of non-financial assets The carrying amounts of the Group and Company\u2019s assets, other than inventories and deferred tax assets, are reviewed at each balance sheet date to determine whether there is any indication  of impairment. If any such indication exists, the asset\u2019s recoverable amount is estimated. Impairment reviews are carried out on an individual shop basis. An impairment loss is recognised whenever the carrying amount of an asset exceeds its recoverable amount. Impairment losses are recognised in the income statement. Impairment losses recognised in prior years are assessed at each reporting date and reversed if there has been a change in the estimates used to determine the recoverable amount. An impairment loss is reversed  only to the extent that the asset\u2019s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation, if no impairment loss had been recognised. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-305": {
   "value": "(m)  Assets held for sale Assets that are expected to be recovered primarily through sale rather than through continuing use are classified as held for sale. Immediately before classification as held for sale, the assets are remeasured in accordance with the Group and Company\u2019s accounting policies. Thereafter generally the assets are measured at the lower of their carrying amount and fair value less cost to sell. Once classified as held for sale, assets are no longer depreciated or amortised. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-306": {
   "value": "(n)  Share capital and reserves (i)  Repurchase of share capital When share capital recognised as equity is repurchased for cancellation, the amount of the consideration paid, including directly attributable costs, is recognised as a deduction from equity  in the capital redemption reserve. Repurchased shares that are held in the employee share ownership plan are classified as treasury shares and are presented as a deduction from total equity. (ii) Dividends Dividends are recognised as a liability when the Company has an obligation to pay and the dividend is no longer at the Company\u2019s discretion. (iii)  Distributable reserves All Parent Company retained earnings are distributable and are the only such reserves. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-346": {
   "value": "(ii) Dividends Dividends are recognised as a liability when the Company has an obligation to pay and the dividend is no longer at the Company\u2019s discretion. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-307": {
   "value": "(o)  Employee share ownership plan The Group and Parent Company accounts include the assets and related liabilities of the Greggs Employee Benefit Trust (EBT). In both the Group and Parent Company accounts the treasury  shares held by the EBT are stated at cost and deducted from total equity. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-308": {
   "value": "(p)  Employee benefits (i)  Short-term employee benefits Short-term employee benefits are expensed as the related service is provided. A liability is recognised for the amount expected to be paid if the Group has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be measured reliably. (ii)  Defined contribution pension plans Obligations for contributions to defined contribution pension plans are recognised as an expense in the income statement when they are due. (iii)  Defined benefit pension plans The Company\u2019s net obligation in respect of defined benefit pension plans is calculated by estimating the amount of future benefit that employees have earned in return for their service in the current and prior periods; that benefit is discounted to determine its present value, and the fair value of any plan assets (at bid price) is deducted. The Company determines the net interest on the net defined benefit asset/liability for the period by applying the discount rate used to measure the defined benefit obligation at the beginning of the annual period to the net defined benefit asset/liability. The discount rate is the yield at the reporting date on bonds that have a credit rating of at least AA, that have maturity dates approximating to the terms of the Company\u2019s obligations and  that are denominated in the currency in which the benefits are expected to be paid. Remeasurements arising from defined benefit pension plans comprise actuarial gains and losses and the return on plan assets (excluding interest). The Company recognises them immediately  in other comprehensive income and all other expenses related to defined benefit pension plans in employee benefit expenses in the income statement. When the benefits of a plan are changed, or when a plan is curtailed, the portion of the changed benefit related to past service by employees, or the gain or loss on curtailment, is recognised immediately in profit or loss when the plan amendment or curtailment occurs. The calculation of the defined benefit obligation is performed by a qualified actuary using the projected unit credit method. When the calculation results in a benefit to the Company, the recognised asset is limited to the present value of benefits available in the form of any future refunds from the plan (net of tax) or reductions in future contributions and takes into account the adverse effect of any minimum funding requirements in accordance with IFRIC 14. (iv)  Share-based payment transactions The share option programme allows Group employees to acquire shares in the Company. The fair value of share options granted is recognised as an employee expense with a corresponding increase in equity. The fair value is measured at grant date, using an appropriate model, taking into account the terms and conditions upon which the share options were granted, and is spread over the period during which the employees become unconditionally entitled to the options. The amount recognised as an expense is adjusted to reflect the actual number of share options that vest except where forfeiture is only due to share prices not achieving the threshold for vesting. (v)  Termination benefits Termination benefits are expensed at the earlier of the date at which the Group can no longer withdraw the offer of these benefits and the date at which the Group recognises costs  for a restructuring. If benefits are not expected to be settled wholly within 12 months of the reporting date they are discounted. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-348": {
   "value": "(iv)  Share-based payment transactions The share option programme allows Group employees to acquire shares in the Company. The fair value of share options granted is recognised as an employee expense with a corresponding increase in equity. The fair value is measured at grant date, using an appropriate model, taking into account the terms and conditions upon which the share options were granted, and is spread over the period during which the employees become unconditionally entitled to the options. The amount recognised as an expense is adjusted to reflect the actual number of share options that vest except where forfeiture is only due to share prices not achieving the threshold for vesting. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-347": {
   "value": "(v)  Termination benefits Termination benefits are expensed at the earlier of the date at which the Group can no longer withdraw the offer of these benefits and the date at which the Group recognises costs  for a restructuring. If benefits are not expected to be settled wholly within 12 months of the reporting date they are discounted. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-309": {
   "value": "(q) Provisions A provision is recognised if, as a result of a past event, the Group has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of  the time value of money and the risks specific to the liability. (i) Restructuring A provision for restructuring is recognised when the Group has approved a detailed and formal restructuring plan, and the restructuring either has commenced or has been announced publicly. Future operating costs are not provided for. (q) Provisions continued (ii)  Onerous contracts Provisions for onerous contracts are recognised when the Group believes that the unavoidable costs of meeting the contract obligations exceed the economic benefits expected  to be received under the contract. At this point and before a provision is established the Group recognises any impairment loss on the associated assets. (iii) Dilapidations The Group provides for property dilapidations, where appropriate, based on the future expected repair costs required to restore the Group\u2019s leased buildings to their fair condition at the  end of their respective lease terms, where it is considered a reliable estimate can be made. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-310": {
   "value": "(r) Revenue (i)  Retail sales Revenue from the sale of goods is recognised as income on receipt of cash or card payment. Revenue is measured net of discounts, promotions and value added taxation.  Revenue from delivery services is included in retail sales and recognised on delivery. (ii)  Franchise sales Franchise sales are recognised when goods are delivered to franchisees. Additional franchise royalty fee income, generally calculated as a percentage of gross sales income, is recognised in line with the franchisees\u2019 product sales in accordance with the relevant agreement. Pre-opening capital fit-out costs are recharged to the franchisee and represent a key performance obligation of the overall franchise sales agreement. These recharges are recognised as income on completion of the related fit-out. Sales are invoiced to franchisees on credit terms of less than three months. (iii)  Wholesale sales Wholesale sales are recognised when goods are delivered to customers. (iv)  Loyalty programme/gift cards Amounts received for gift cards or as part of the loyalty programme are deferred. They are recognised as revenue when the Group has fulfilled its obligation to supply products under the terms of the programme or when it is no longer probable that these amounts will be redeemed. Where customers are entitled to a free product after a set number of purchases under the loyalty programme, a proportion of the consideration received is deferred so that the revenue is recognised evenly across all of the linked transactions. The nature, timing and uncertainty of revenues arising from the above transaction types do not differ significantly from each other. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-311": {
   "value": "(s)  Government grants Government grants are recognised in the balance sheet initially as deferred income when there is a reasonable assurance that they will be received and that the Group will comply with the conditions attaching to them. Grants that compensate the Group for expenses incurred are recognised net of the related expenses in the income statement on a systematic basis in the same periods in which the expenses are incurred. Grants that compensate the Group for the cost of an asset are recognised in the income statement over the useful life of the asset. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-349": {
   "value": "(t)  Finance income and expense Interest income or expense is recognised using the effective interest method. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-312": {
   "value": "(t)  Finance income and expense Interest income or expense is recognised using the effective interest method. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-313": {
   "value": "(u)  Income tax Income tax comprises current and deferred tax. Income tax is recognised in the income statement except to the extent that it relates to items recognised directly in equity, in which case it is recognised in equity. Current tax is the expected tax payable on the taxable profit for the year, using tax rates enacted or substantively enacted at the balance sheet date, and any adjustment to tax payable in respect of previous years. The amount of current tax payable is the best estimate of the tax amount expected to be paid that reflects uncertainty related to income taxes, if any. Taxable profit differs from profit as reported in the income statement because some items of income or expense are taxable or deductible in different years or may never be taxable or deductible. Deferred tax is the tax expected to be payable or recoverable in the future arising from temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used in the calculation of taxable profit. It is accounted for using the balance sheet liability method. The amount of deferred tax recognised is based on the expected manner of realisation or settlement of the carrying amounts of assets and liabilities, using tax rates that are expected to apply when the temporary differences reverse, based on rates enacted or substantively enacted at the balance sheet date. When the recovery of the carrying amount of an asset gives rise to multiple tax consequences which are not subject to the same income tax laws, separate temporary differences are identified, and the deferred tax on these is accounted for separately, including assessment of the recoverability of any deferred tax assets that arise. Deferred tax is not recognised for the following temporary differences: the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit, and differences relating to investments in subsidiaries to the extent that it is probable that they will not reverse in the foreseeable future. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related deferred tax benefit will be realised. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-350": {
   "value": "Deferred tax is the tax expected to be payable or recoverable in the future arising from temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used in the calculation of taxable profit. It is accounted for using the balance sheet liability method. The amount of deferred tax recognised is based on the expected manner of realisation or settlement of the carrying amounts of assets and liabilities, using tax rates that are expected to apply when the temporary differences reverse, based on rates enacted or substantively enacted at the balance sheet date. When the recovery of the carrying amount of an asset gives rise to multiple tax consequences which are not subject to the same income tax laws, separate temporary differences are identified, and the deferred tax on these is accounted for separately, including assessment of the recoverability of any deferred tax assets that arise. Deferred tax is not recognised for the following temporary differences: the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit, and differences relating to investments in subsidiaries to the extent that it is probable that they will not reverse in the foreseeable future. A deferred tax asset is recognised only to the extent that it is probable that future taxable profits will be available against which the asset can be utilised. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related deferred tax benefit will be realised. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-314": {
   "value": "(v)  Trade and other receivables Trade receivables are recognised initially at the amount of consideration that is unconditional. They are subsequently measured at amortised cost using the effective interest method,  less loss allowance. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-315": {
   "value": "(w)  Trade and other payables These amounts represent liabilities for goods and services provided to the Group prior to the end of the financial year which are unpaid. The amounts are unsecured and are usually paid within 45 days of recognition. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-316": {
   "value": "(x)  Research and development The Company continuously strives to improve its products and processes through technical and other innovation. Such expenditure is typically expensed to the income statement  when the related intellectual property is not capable of being formalised or capitalised within intangible assets. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-317": {
   "value": "(y)  IFRSs available for early adoption not yet applied The following amendments to standards which will be relevant to the Group were available for early adoption but have not been applied in these accounts: \u2013 Amendments to IFRS 1 and IAS 12: Deferred Tax related to Assets and Liabilities arising from a Single Transaction (effective date 1 January 2023). Their adoption is not expected to have a material effect on the accounts. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-318": {
   "value": "1.  Segmental analysis The Board is considered to be the \u2018chief operating decision maker\u2019 of the Group in the context of the IFRS 8 definition. In addition to its company-managed retail activities, the Group generates revenues from its business to business channel which includes franchise and wholesale activities. Both channels were categorised as reportable segments for the purposes of IFRS 8. Company-managed retail activities \u2013 the Group sells a consistent range of fresh bakery goods, sandwiches and drinks in its own shops or via delivery. Sales are made to the general public on a cash basis. All results arise in the UK. Business to business channel \u2013 the Group sells products to franchise and wholesale partners for sale in their own outlets as well as charging a licence fee to franchise partners. These sales and fees are invoiced to the partners on a credit basis. All results arise in the UK. All revenue in 2022 and 2021 was recognised at a point in time. The Board regularly reviews the revenues and trading profit of each segment. The Board receives information on overheads, assets and liabilities on an aggregated basis consistent with the Group accounts. 2022 Retail company- managed shops \u00a3m 2022 Business to business \u00a3m 2022 Total \u00a3m 2021 Retail company- managed shops \u00a3m 2021 Business to business \u00a3m 2021 Total \u00a3m Revenue 1,352.3  160.5  1,512.8  1,098.2  131.5  1,229.7 Trading profit* 224.6  31.3  255.9  207.1  28.5  235.6 Overheads including profit share (101.5) (82.4) Operating profit 154.4  153.2 Finance expense (net) (6.1) (7.6) Profit before tax  148.3  145.6 *  Trading profit is defined as gross profit less supply chain costs and retail costs (including property costs) and before central overheads ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-319": {
   "value": "2.  Financial risk management Credit risk Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. Retail sales represent a large proportion of the Group\u2019s sales and present no credit risk as they are made for cash or card payments. The Group does offer credit terms on sales to its wholesale and franchise customers. In such cases the Group operates effective credit control procedures in order to minimise exposure to overdue debts. Counterparty risk is also considered low. All of the Group\u2019s surplus cash is held with highly-rated banks as specifically approved by the Board, in line with Group policy. Other receivables generally relate to VAT and other sundry balances due from third parties. Credit risk is considered low as amounts are generally recoverable within 30-day terms. Liquidity risk Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group usually operates with net current liabilities and is therefore reliant on the continued strong performance of the retail portfolio to meet its short-term liabilities. Short and medium-term cash forecasting is used to manage liquidity risk. These forecasts are used to ensure the Group has sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions. During 2020 the Group arranged a \u00a3100 million syndicated revolving credit facility with maturity in December 2023. During 2021 the Group exercised an option to extend the maturity by one year to December 2024 and during 2022 exercised a further option to extend the maturity to December 2025. This facility was undrawn at 31 December 2022 (2021: undrawn). The covenants comprise: leverage (calculated as the ratio of net borrowings to EBITDA) does not exceed 3:1; and fixed charge cover (calculated as the ratio of EBITDA to net rent and interest payable) cannot be below 1.75:1. Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect the Group\u2019s income or the value of its holdings of financial instruments. Other than for the defined benefit pension scheme, market risk is not significant and therefore sensitivity analysis would not be meaningful. Sensitivity analysis for the defined benefit pension scheme is given in Note 20. Currency risk The Group has no regular material transactions in foreign currency although there are occasional purchases, mainly of capital items, denominated in foreign currency. Whilst certain costs such as electricity and wheat can be influenced by movements in the US dollar, actual contracts are priced in sterling. In respect of those key costs which are volatile, such as electricity and flour, the price may be fixed for a period of time in line with Group policy. All such contracts are for the Group\u2019s own expected usage. Interest rate risk Interest rate risk is the risk that movement in the interbank offered rates increase causing finance costs to increase. The Group\u2019s interest rate risk arises from its revolving credit facility. Whilst the facility remains undrawn increases in the interest rate will not impact on finance costs. Equity price risk The Group has no significant equity investments other than in its subsidiaries and associate. As disclosed in Note 20 the Group\u2019s defined benefit pension scheme has investments in equity-related funds. 2.  Financial risk management continued Capital management The Group\u2019s capital management objectives are: \u2013 To ensure the Group\u2019s ability to continue as a going concern so that it can continue to provide returns for shareholders and benefits for other stakeholders; and \u2013 To provide an adequate return to shareholders by pricing products and delivering services commensurate with the level of risk. To meet these objectives the Group reviews the budgets, forecasts, profitability and cashflows on a regular basis to ensure there is sufficient capital to meet the needs of the Group. The capital structure of the Group consists of shareholders\u2019 equity as set out in the consolidated statement of changes in equity. All working capital requirements are financed from existing cash resources and borrowings. The Board reserves the option to purchase its own shares in the market dependent on market prices and surplus cash levels. The trustees of the Greggs Employee Benefit Trust also purchase shares for future satisfaction of employee share options. Financial instruments Group and Parent Company All of the Group\u2019s surplus cash or cash equivalents is invested as cash placed on deposit or fixed-term deposits. The Group\u2019s treasury policy has as its principal objective the achievement of the maximum rate of return on cash balances whilst maintaining an acceptable level of risk. Other than mentioned below there are no financial instruments, derivatives or commodity contracts used. Financial assets and liabilities A financial asset is measured at amortised cost if it meets both of the following conditions: \u2013  It is held within a business model whose objective is to hold assets to collect contractual cash flows; and \u2013  Its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. The Group\u2019s main financial assets comprise cash and cash equivalents and fixed-term deposits. Other financial assets include trade and other receivables arising from the Group\u2019s activities. These financial assets all meet the conditions to be recognised at amortised cost. Other than trade and other payables and lease liabilities, the Group had no financial liabilities as at 31 December 2022 (2021: \u00a3nil). Fair values The fair value of the Group\u2019s financial assets and liabilities is not materially different from their carrying values. Financial assets and liabilities comprise principally of trade and other receivables and trade and other payables and the only interest-bearing balances are the bank deposits and borrowings which attract interest at variable rates. Interest rate, credit and foreign currency risk The Group has not entered into any hedging transactions during the current and prior year and considers interest rate, credit and foreign currency risks not to be significant. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-351": {
   "value": "Credit risk Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. Retail sales represent a large proportion of the Group\u2019s sales and present no credit risk as they are made for cash or card payments. The Group does offer credit terms on sales to its wholesale and franchise customers. In such cases the Group operates effective credit control procedures in order to minimise exposure to overdue debts. Counterparty risk is also considered low. All of the Group\u2019s surplus cash is held with highly-rated banks as specifically approved by the Board, in line with Group policy. Other receivables generally relate to VAT and other sundry balances due from third parties. Credit risk is considered low as amounts are generally recoverable within 30-day terms. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-352": {
   "value": "Liquidity risk Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group usually operates with net current liabilities and is therefore reliant on the continued strong performance of the retail portfolio to meet its short-term liabilities. Short and medium-term cash forecasting is used to manage liquidity risk. These forecasts are used to ensure the Group has sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions. During 2020 the Group arranged a \u00a3100 million syndicated revolving credit facility with maturity in December 2023. During 2021 the Group exercised an option to extend the maturity by one year to December 2024 and during 2022 exercised a further option to extend the maturity to December 2025. This facility was undrawn at 31 December 2022 (2021: undrawn). The covenants comprise: leverage (calculated as the ratio of net borrowings to EBITDA) does not exceed 3:1; and fixed charge cover (calculated as the ratio of EBITDA to net rent and interest payable) cannot be below 1.75:1. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-353": {
   "value": "Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect the Group\u2019s income or the value of its holdings of financial instruments. Other than for the defined benefit pension scheme, market risk is not significant and therefore sensitivity analysis would not be meaningful. Sensitivity analysis for the defined benefit pension scheme is given in Note 20. Currency risk The Group has no regular material transactions in foreign currency although there are occasional purchases, mainly of capital items, denominated in foreign currency. Whilst certain costs such as electricity and wheat can be influenced by movements in the US dollar, actual contracts are priced in sterling. In respect of those key costs which are volatile, such as electricity and flour, the price may be fixed for a period of time in line with Group policy. All such contracts are for the Group\u2019s own expected usage. Interest rate risk Interest rate risk is the risk that movement in the interbank offered rates increase causing finance costs to increase. The Group\u2019s interest rate risk arises from its revolving credit facility. Whilst the facility remains undrawn increases in the interest rate will not impact on finance costs. Equity price risk The Group has no significant equity investments other than in its subsidiaries and associate. As disclosed in Note 20 the Group\u2019s defined benefit pension scheme has investments in equity-related funds. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-354": {
   "value": "Capital management The Group\u2019s capital management objectives are: \u2013 To ensure the Group\u2019s ability to continue as a going concern so that it can continue to provide returns for shareholders and benefits for other stakeholders; and \u2013 To provide an adequate return to shareholders by pricing products and delivering services commensurate with the level of risk. To meet these objectives the Group reviews the budgets, forecasts, profitability and cashflows on a regular basis to ensure there is sufficient capital to meet the needs of the Group. The capital structure of the Group consists of shareholders\u2019 equity as set out in the consolidated statement of changes in equity. All working capital requirements are financed from existing cash resources and borrowings. The Board reserves the option to purchase its own shares in the market dependent on market prices and surplus cash levels. The trustees of the Greggs Employee Benefit Trust also purchase shares for future satisfaction of employee share options. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-355": {
   "value": "Financial instruments Group and Parent Company All of the Group\u2019s surplus cash or cash equivalents is invested as cash placed on deposit or fixed-term deposits. The Group\u2019s treasury policy has as its principal objective the achievement of the maximum rate of return on cash balances whilst maintaining an acceptable level of risk. Other than mentioned below there are no financial instruments, derivatives or commodity contracts used. Financial assets and liabilities A financial asset is measured at amortised cost if it meets both of the following conditions: \u2013  It is held within a business model whose objective is to hold assets to collect contractual cash flows; and \u2013  Its contractual terms give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. The Group\u2019s main financial assets comprise cash and cash equivalents and fixed-term deposits. Other financial assets include trade and other receivables arising from the Group\u2019s activities. These financial assets all meet the conditions to be recognised at amortised cost. Other than trade and other payables and lease liabilities, the Group had no financial liabilities as at 31 December 2022 (2021: \u00a3nil). Fair values The fair value of the Group\u2019s financial assets and liabilities is not materially different from their carrying values. Financial assets and liabilities comprise principally of trade and other receivables and trade and other payables and the only interest-bearing balances are the bank deposits and borrowings which attract interest at variable rates. Interest rate, credit and foreign currency risk The Group has not entered into any hedging transactions during the current and prior year and considers interest rate, credit and foreign currency risks not to be significant. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-369": {
   "value": "Fair values The fair value of the Group\u2019s financial assets and liabilities is not materially different from their carrying values. Financial assets and liabilities comprise principally of trade and other receivables and trade and other payables and the only interest-bearing balances are the bank deposits and borrowings which attract interest at variable rates. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-320": {
   "value": "3.  Profit before tax Profit before tax is stated after charging/(crediting): 2022 \u00a3m 2021 \u00a3m Amortisation of intangible assets 4.7  4.5 Depreciation of owned property, plant and equipment 58.0  54.2 Depreciation of right-of-use assets 52.8  48.7 Net impairment of owned property, plant and equipment 1.2  (1.9) Net impairment of right-of-use assets 0.0 (1.6) Loss on disposal of property, plant and equipment  1.0  0.9 Release of Government grants (0.4) (0.5) Auditor\u2019s remuneration for the audit of these accounts amounted to \u00a3266,250 (2021: \u00a3250,000) and for other assurance services \u00a331,300 (2021: \u00a3nil). Amounts paid to the Company\u2019s auditor  in respect of services to the Company, other than the audit of the Company\u2019s accounts, have not been disclosed as the information is required instead to be presented on a consolidated basis. During 2021 an income statement saving of \u00a314.9 million was made following the suspension of business rates until April 2021. There was no similar saving in 2022. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-321": {
   "value": "4.  Personnel expenses The average number of persons employed by the Group and Parent Company (including Directors) during the year was as follows: 2022 Number 2021 Number Management 660  601 Administration 432  353 Production 3,196  2,935 Shop 22,640  18,994 26,928  22,883 The aggregate costs of these persons were as follows: Note 2022 \u00a3m 2021 \u00a3m Wages and salaries 439.1  378.0 Compulsory social security contributions 33.8  25.0 Pension costs \u2013 defined contribution plans 20 26.5  22.4 Equity-settled transactions (including compulsory social security contributions) 20 3.3  3.8 502.7 429.2 4.  Personnel expenses continued In addition to wages and salaries, the total amount accrued under the Group\u2019s employee profit sharing scheme is contained within the main cost categories as follows: 2022 \u00a3m 2021 \u00a3m Cost of sales 4.3  4.3 Distribution and selling costs 10.3  10.3 Administrative expenses 2.0  2.0 Amount shared with employees 16.6  16.6 Compulsory social security contributions 2.1  2.1 18.7  18.7 For the purposes of IAS 24 \u2018Related Party Disclosures\u2019, key management personnel comprises the Directors and the members of the Operating Board and their remuneration was as follows: 2022 \u00a3m 2021 \u00a3m Salaries and fees 4.4 3.4 Taxable benefits 0.1  0.1 Annual bonus (including profit share) 2.5 2.4 Post-retirement benefits 0.3  0.3 Equity-settled transactions 2.3  0.9 9.6  7.1 The following amounts are disclosed in accordance with Schedule 5 of the Large and Medium-Sized Companies and Groups (Accounts and Reports) Regulations 2008. 2022 \u00a3m 2021 \u00a3m Aggregate Directors\u2019 remuneration 2.7  2.5 Aggregate amount of gains on exercise of share options 0.2 2.0 2.9  4.5 As noted in the Directors' Remuneration Report on page 93, the remuneration above includes the amounts paid to Roger Whiteside up to the date of his retirement from the Board. During the year the number of Directors in the defined contribution pension scheme was two (2021: one) and in the defined benefit pension scheme was one (2021: one). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-322": {
   "value": "5.  Finance expense (net) Note 2022 \u00a3m 2021 \u00a3m Interest income on cash balances 1.3  \u2013 Interest expense on borrowings and other related charges (0.7) (1.1) Foreign exchange gain/(loss) 0.1  (0.1) Interest on lease liabilities (6.8) (6.3) Net interest on defined benefit pension liability  20 0.0 (0.1) (6.1) (7.6) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-370": {
   "value": "5.  Finance expense (net) Note 2022 \u00a3m 2021 \u00a3m Interest income on cash balances 1.3  \u2013 Interest expense on borrowings and other related charges (0.7) (1.1) Foreign exchange gain/(loss) 0.1  (0.1) Interest on lease liabilities (6.8) (6.3) Net interest on defined benefit pension liability  20 0.0 (0.1) (6.1) (7.6) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-356": {
   "value": "5.  Finance expense (net) Note 2022 \u00a3m 2021 \u00a3m Interest income on cash balances 1.3  \u2013 Interest expense on borrowings and other related charges (0.7) (1.1) Foreign exchange gain/(loss) 0.1  (0.1) Interest on lease liabilities (6.8) (6.3) Net interest on defined benefit pension liability  20 0.0 (0.1) (6.1) (7.6) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-323": {
   "value": "6.  Profit attributable to Greggs plc Of the Group profit for the year, \u00a3120.3 million (2021: \u00a3117.6 million) is dealt with in the accounts of the Parent Company. The Company has taken advantage of the exemption permitted by s408 of the Companies Act 2006 from presenting its own income statement. ",
   "dimensions": {
    "concept": "greggsplc:DisclosureOfProfitAttributableToGreggsPlc",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-324": {
   "value": "7.  Income tax expense Recognised in the income statement 2022 \u00a3m 2021 \u00a3m Current tax Current year 14.1 19.1 Adjustment for prior years (0.2) (0.2) 13.9  18.9 Deferred tax Origination and reversal of temporary differences 14.1 10.2 Adjustment for prior years 0.0  (1.0) 14.1  9.2 Total income tax expense in income statement 28.0  28.1 7.  Income tax expense continued Reconciliation of effective tax rate The tables below explain the differences between the expected tax expense calculated at the UK statutory rate of 19% (2021: 19%) and the actual tax expense for each year. 2022 2022 \u00a3m 2021 2021 \u00a3m Profit before tax 148.3  145.6 Income tax using the domestic corporation tax rate 19.0% 28.1  19.0% 27.7 Items not taxable for tax purposes (2.9%) (4.3) (2.0%) (2.8) Non-tax-deductible depreciation 0.6%  1.0  0.7%  1.0 Impairment of non-tax-deductible assets \u2013  \u2013  (0.1%) (0.2) Impact of increase in deferred tax rate 2.3%  3.4 2.5%  3.6 Adjustment for prior years (0.1%) (0.2) (0.8%) (1.2) Total income tax expense in income statement 18.9%  28.0 19.3% 28.1 Legislation to increase the rate of corporation tax to 25% from 1 April 2023 was substantively enacted on 24 May 2021. The 25% rate has therefore been applied to any timing differences that are expected to reverse on or after 1 April 2023 whilst a rate of 19% has been applied to those timing differences expected to reverse before 1 April 2023. Tax recognised in other comprehensive income or directly in equity 2022 Current  tax \u00a3m 2022 Deferred  tax \u00a3m 2022 Total \u00a3m 2021 Total \u00a3m Debit/(credit): Relating to equity-settled transactions \u2013 3.2  3.2 (3.2) Relating to current and defined benefit pension plans \u2013 remeasurement (losses)/gains (0.8) (1.0) (1.8) 1.7 (0.8) 2.2  1.4  (1.5) The deferred tax movements in both the current and prior years relating to equity-settled transactions are in respect of share-based payments and arise as a result of fluctuations in share price in the year and the stage of maturity of existing schemes. The current and deferred tax movements in both the current and prior years relating to defined benefit pension plans are in respect of plan remeasurements accounted for in other comprehensive income, special contributions made to the scheme and the revaluation impact of deferred tax previously recognised directly in equity. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-325": {
   "value": "8.  Earnings per share Basic earnings per share Basic earnings per share for the 52 weeks ended 31 December 2022 is calculated by dividing profit attributable to ordinary shareholders by the weighted average number of ordinary shares in issue during the 52 weeks ended 31 December 2022 as calculated below. Diluted earnings per share Diluted earnings per share for the 52 weeks ended 31 December 2022 is calculated by dividing profit attributable to ordinary shareholders by the weighted average number of ordinary shares, adjusted for the effects of all dilutive potential ordinary shares (which comprise share options granted to employees) in issue during the 52 weeks ended 31 December 2022 as calculated below. Profit attributable to ordinary shareholders 2022 \u00a3m 2021 \u00a3m Profit for the financial year attributable to equity holders of the Parent 120.3  117.5 Basic earnings per share 118.5p 115.7p Diluted earnings per share  117.5p 114.3p Weighted average number of ordinary shares 2022 Number 2021 Number Issued ordinary shares at start of year 101,897,021  101,426,038 Effect of own shares held (511,370) (221,851) Effect of shares issued 100,009  284,386 Weighted average number of ordinary shares during the year 101,485,660  101,488,573 Effect of share options in issue 849,222  1,261,311 Weighted average number of ordinary shares (diluted) during the year 102,334,882  102,749,884 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-326": {
   "value": "9.  Intangible assets Group and Parent Company Software \u00a3m Assets under development \u00a3m Total \u00a3m Cost Balance at 3 January 2021 33.1  0.1  33.2 Additions 3.1  0.7  3.8 Transfers 0.1  (0.1) \u2013 Balance at 1 January 2022 36.3  0.7  37.0 Balance at 2 January 2022 36.3  0.7  37.0 Additions 3.2  0.1  3.3 Transfers 0.8  (0.8) \u2013 Balance at 31 December 2022 40.3  \u2013 40.3 Amortisation Balance at 3 January 2021 17.6  \u2013  17.6 Amortisation charge for the year 4.5  \u2013 4.5 Balance at 1 January 2022 22.1  \u2013 22.1 Balance at 2 January 2022 22.1  \u2013 22.1 Amortisation charge for the year 4.7  \u2013 4.7 Balance at 31 December 2022 26.8  \u2013 26.8 Carrying amounts At 3 January 2021 15.5  0.1  15.6 At 1 January 2022 14.2  0.7  14.9 At 2 January 2022 14.2  0.7  14.9 At 31 December 2022 13.5  \u2013 13.5 All amortisation is charged to administrative expenses in the income statement. Assets under development relate to software projects arising from the investment in new systems platforms. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-327": {
   "value": "10. Leases Amounts recognised in the balance sheets The balance sheets show the following amounts relating to leases: Group and Parent Company 2022 \u00a3m 2021 \u00a3m Right-of-use assets Land and buildings 278.4  260.4 Plant and equipment 3.2  3.2 281.6 263.6 2022 \u00a3m 2021 \u00a3m Lease liabilities Current 48.8  49.3 Non-current 252.5  233.9 301.3  283.2 The remaining maturities of the lease liabilities, which are gross and undiscounted, are as follows: 2022 \u00a3m 2021 \u00a3m Less than one year 56.2  53.0 One to two years 52.5  47.1 Two to three years 47.7  43.1 Three to four years 39.9  38.3 Four to five years 32.4  31.0 More than five years 106.4  92.6 Total undiscounted lease liability 335.1 305.1 Additions to right-of-use assets during the 52 weeks ended 31 December 2022 as a result of entering into new leases (either as a result of acquiring new shops or completing a lease renewal for an existing shop) were \u00a363.4 million (2021: \u00a349.6 million). A further net increase of \u00a37.8 million to right-of-use assets has also been recognised during the 52 weeks ended 31 December 2022 as a result of lease modifications and assumptions relating to lease term once a lease has become expired (2021: net decrease of \u00a39.1 million). 10. Leases continued Amounts recognised in the income statement 2022 \u00a3m 2021 \u00a3m Depreciation charge on right-of-use assets Land and buildings 51.6 47.7 Plant and equipment 1.2  1.0 52.8  48.7 Impairment charge/(reversal) 0.0  (1.6) Interest expense (included in finance expense) 6.8  6.3 Expense included for short-term leases (included in cost of sales and administrative expenses) 0.1 0.1 Expense related to lease of low-value assets that are not shown above as short-term leases (included in administrative expenses) 0.2  0.1 Expense related to variable lease payments not included in lease liabilities (included in distribution and selling costs) 5.1  2.1 The impairment charge/(reversal) is charged to distribution and selling costs in the income statement and arises due to changes in the trading performance of the shops. The total cash outflow for leases accounted for under IFRS 16 in 2022 was \u00a359.5 million (2021: \u00a355.3 million) and for other leases was \u00a35.4 million (2021: \u00a32.3 million). The components of the movement in the total lease liability were as follows: 2022 \u00a3m Opening total liability 283.2 Additions in respect of new leases 63.4 Lease modifications 7.4 Interest on lease liabilities 6.8 Rental payments (including interest paid on lease liabilities within operating activities) (59.5) Closing total liability 301.3 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-328": {
   "value": "11.  Property, plant and equipment Group Land and buildings \u00a3m Plant and equipment \u00a3m Fixtures and fittings \u00a3m Assets under construction \u00a3m Total \u00a3m Cost Balance at 3 January 2021 168.9 172.5  348.7  26.9  717.0 Additions 4.5  14.9  31.4  2.8  53.6 Disposals (0.5) (11.5) (16.3) \u2013 (28.3) Transfers 19.6  7.3  \u2013 (26.9) \u2013 Reclassified as held for sale (1.8) \u2013 \u2013 \u2013 (1.8) Balance at 1 January 2022 190.7  183.2  363.8  2.8  740.5 Balance at 2 January 2022 190.7  183.2  363.8  2.8  740.5 Additions 3.1  22.9  71.8  9.7  107.5 Disposals (0.4) (4.0) (21.5) \u2013 (25.9) Transfers 0.1  2.7  \u2013 (2.8) \u2013 Balance at 31 December 2022 193.5  204.8  414.1  9.7  822.1 Depreciation Balance at 3 January 2021 52.8  96.2  222.7  \u2013 371.7 Depreciation charge for the year 5.5  15.4  33.3  \u2013 54.2 Impairment charge for the year \u2013 0.1  0.7  \u2013 0.8 Impairment release for the year (1.0) (0.4) (1.3) \u2013 (2.7) Disposals (0.1) (11.4) (15.6) \u2013 (27.1) Reclassified as held for sale (0.2) \u2013 \u2013 \u2013 (0.2) Balance at 1 January 2022 57.0  99.9  239.8  \u2013 396.7 Balance at 2 January 2022 57.0  99.9  239.8  \u2013 396.7 Depreciation charge for the year 6.2  16.6  35.2  \u2013 58.0 Impairment charge for the year \u2013 \u2013 2.0  \u2013 2.0 Impairment release for the year \u2013 \u2013 (0.8) \u2013 (0.8) Disposals (0.3) (3.5) (20.0) \u2013 (23.8) Balance at 31 December 2022 62.9  113.0  256.2  \u2013 432.1 Carrying amounts At 3 January 2021 116.1  76.3  126.0  26.9  345.3 At 1 January 2022 133.7  83.3  124.0  2.8  343.8 At 2 January 2022 133.7  83.3  124.0  2.8  343.8 At 31 December 2022 130.6  91.8  157.9  9.7  390.0 Assets under construction relate to the building of an additional line for the production of savouries at the manufacturing facility at Balliol Park, Newcastle upon Tyne. 11.  Property, plant and equipment continued Assets are reviewed for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable and provision is made where necessary. The method and assumptions used in these calculations, together with the associated sensitivities and reasons for impairment, are set out in the basis of preparation \u2013 key estimates and judgements on page 115. Any impairment charge/(reversal) is charged to distribution and selling costs in the income statement. During 2018, the Company exchanged contracts for the disposal of the vacant Twickenham site. The disposal is conditional on a number of factors, including the applications for and successful grant of planning permission. As at the end of 2022 the timing of the resolution of these factors remains uncertain and therefore this asset continues to be classified as non-current. At this stage the total proceeds arising from supply chain site disposals are still expected to be in line with those anticipated in the investment plan. During 2021, the Company exchanged contracts for the sale of land held in Southall. The cost and associated depreciation were reclassified as an asset held for sale in current assets. The sale was completed during 2022 for a cash consideration of \u00a31.6 million. Parent Company Land and buildings \u00a3m Plant and equipment \u00a3m Fixtures and fittings \u00a3m Assets under construction \u00a3m Total \u00a3m Cost Balance at 3 January 2021 169.4  173.0  349.2  26.9  718.5 Additions 4.5  14.9  31.4  2.8  53.6 Disposals (0.5) (11.5) (16.3) \u2013  (28.3) Transfers 19.6  7.3  \u2013  (26.9) \u2013 Reclassified as held for sale (1.8) \u2013  \u2013  \u2013  (1.8) Balance at 1 January 2022 191.2  183.7  364.3  2.8  742.0 Balance at 2 January 2022 191.2  183.7  364.3  2.8  742.0 Additions 3.1  22.9  71.8  9.7  107.5 Disposals (0.4) (4.0) (21.5) \u2013  (25.9) Transfers 0.1  2.7  \u2013  (2.8) \u2013 Balance at 31 December 2022 194.0  205.3  414.6  9.7  823.6 Depreciation Balance at 3 January 2021 53.1  96.4  223.1  \u2013  372.6 Depreciation charge for the year 5.5  15.4  33.3  \u2013  54.2 Impairment charge for the year \u2013  0.1  0.7  \u2013  0.8 Impairment release for the year (1.0) (0.4) (1.3) \u2013  (2.7) Disposals (0.1) (11.4) (15.6) \u2013  (27.1) Reclassified as held for sale (0.2) \u2013  \u2013  \u2013  (0.2) Balance at 1 January 2022 57.3  100.1  240.2  \u2013  397.6 Balance at 2 January 2022 57.3  100.1  240.2  \u2013  397.6 Depreciation charge for the year 6.2  16.6  35.2  \u2013  58.0 Impairment charge for the year \u2013  \u2013  2.0  \u2013  2.0 Impairment release for the year \u2013  \u2013  (0.8) \u2013  (0.8) Disposals (0.3) (3.5) (20.0) \u2013  (23.8) Balance at 31 December 2022 63.2  113.2  256.6 \u2013  433.0 Carrying amounts At 3 January 2021 116.3  76.6  126.1  26.9  345.9 At 1 January 2022 133.9  83.6  124.1  2.8  344.4 At 2 January 2022 133.9  83.6  124.1  2.8  344.4 At 31 December 2022 130.8  92.1  158.0  9.7  390.6 11.  Property, plant and equipment continued Land and buildings The carrying amount of land and buildings comprises: Group Parent Company 2022 \u00a3m 2021 \u00a3m 2022 \u00a3m 2021 \u00a3m Freehold property 129.6  132.5  129.8  132.7 Long leasehold property 0.4  0.4  0.4  0.4 Short leasehold property 0.6  0.8  0.6  0.8 130.6  133.7  130.8  133.9 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-329": {
   "value": "12. Investments Non-current investments Parent Company Shares in subsidiary undertakings \u00a3m Cost Balance at 3 January 2021, 1 January 2022 and 31 December 2022 5.8 Impairment Balance at 3 January 2021, 1 January 2022 and 31 December 2022 0.8 Carrying amount Balance at 3 January 2021, 1 January 2022, 2 January 2022 and 31 December 2022 5.0 The undertakings in which the Company\u2019s interest at the year end is more than 20% are as follows: Principal activity Address of registered office Proportion of voting rights and shares held Charles Bragg (Bakers) Limited Non-trading 1 100% Greggs (Leasing) Limited Dormant 1 100% Thurston Parfitt Limited Non-trading 1 100% Greggs Properties Limited Property holding 1 100% Olivers (U.K.) Limited Dormant 2 100% Olivers (U.K.) Development Limited* Non-trading 2 100% Birketts Holdings Limited Dormant 1 100% J.R. Birkett and Sons Limited* Non-trading 1 100% Greggs Trustees Limited Trustees 1 100% Solstice Zone A Management Company Limited Non-trading 3 28% *  Held indirectly 1   Greggs  House Quorum Business Park Newcastle upon Tyne NE12 8BU 2   Clydesmill  Bakery 75 Westburn Drive Clydesmill Estate Cambuslang Glasgow G72 7NA 3   The  Abbey Preston Road Yeovil Somerset BA20 2EN Solstice Zone A Management Company Limited was not consolidated on the grounds of materiality in either the current or prior year. The Company\u2019s subsidiary undertakings listed above were all entitled to exemption, under subsections (1) and (2) of s480 of Companies Act 2006 relating to dormant companies, from the requirement to have their accounts audited. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-357": {
   "value": "12. Investments Non-current investments Parent Company Shares in subsidiary undertakings \u00a3m Cost Balance at 3 January 2021, 1 January 2022 and 31 December 2022 5.8 Impairment Balance at 3 January 2021, 1 January 2022 and 31 December 2022 0.8 Carrying amount Balance at 3 January 2021, 1 January 2022, 2 January 2022 and 31 December 2022 5.0 The undertakings in which the Company\u2019s interest at the year end is more than 20% are as follows: Principal activity Address of registered office Proportion of voting rights and shares held Charles Bragg (Bakers) Limited Non-trading 1 100% Greggs (Leasing) Limited Dormant 1 100% Thurston Parfitt Limited Non-trading 1 100% Greggs Properties Limited Property holding 1 100% Olivers (U.K.) Limited Dormant 2 100% Olivers (U.K.) Development Limited* Non-trading 2 100% Birketts Holdings Limited Dormant 1 100% J.R. Birkett and Sons Limited* Non-trading 1 100% Greggs Trustees Limited Trustees 1 100% Solstice Zone A Management Company Limited Non-trading 3 28% *  Held indirectly 1   Greggs  House Quorum Business Park Newcastle upon Tyne NE12 8BU 2   Clydesmill  Bakery 75 Westburn Drive Clydesmill Estate Cambuslang Glasgow G72 7NA 3   The  Abbey Preston Road Yeovil Somerset BA20 2EN Solstice Zone A Management Company Limited was not consolidated on the grounds of materiality in either the current or prior year. The Company\u2019s subsidiary undertakings listed above were all entitled to exemption, under subsections (1) and (2) of s480 of Companies Act 2006 relating to dormant companies, from the requirement to have their accounts audited. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-330": {
   "value": "13.  Deferred tax assets and liabilities Group Deferred tax assets and liabilities are attributable to the following: Assets Liabilities Net 2022 \u00a3m 2021 \u00a3m 2022 \u00a3m 2021 \u00a3m 2022 \u00a3m 2021 \u00a3m Property, plant and equipment \u2013 \u2013 (33.2) (18.5) (33.2) (18.5) Employee benefits 4.9  6.6  \u2013 \u2013 4.9  6.6 Short-term temporary differences 0.7  0.6  \u2013 \u2013 0.7  0.6 Unused tax losses 1.3  1.3  \u2013 \u2013 1.3  1.3 Tax assets/(liabilities) 6.9  8.5  (33.2) (18.5) (26.3) (10.0) The Group has a deferred tax asset of \u00a38.5 million relating to buildings which previously qualified for industrial buildings allowance that is unrecognised at 31 December 2022, as it is not considered to be recoverable (1 January 2022: \u00a38.5 million). The movements in temporary differences during the 52 weeks ended 1 January 2022 were as follows: Balance at 3 January  2021 \u00a3m Recognised in income \u00a3m Recognised in equity \u00a3m Balance at 1 January  2022 \u00a3m Property, plant and equipment (8.3) (10.2) \u2013 (18.5) Employee benefits 5.5  (0.4) 1.5  6.6 Short-term temporary differences 0.5  0.1  \u2013 0.6 Unused tax losses \u2013 1.3  \u2013 1.3 (2.3) (9.2) 1.5  (10.0) The movements in temporary differences during the 52 weeks ended 31 December 2022 were as follows: Balance at 2 January  2022 \u00a3m Recognised in income \u00a3m Recognised in equity \u00a3m Balance at 31 December  2022 \u00a3m Property, plant and equipment (18.5) (14.7) \u2013 (33.2) Employee benefits 6.6 0.5 (2.2) 4.9 Short-term temporary differences 0.6  0.1  \u2013 0.7 Unused tax losses 1.3  \u2013 \u2013 1.3 (10.0) (14.1) (2.2) (26.3) Parent Company Deferred tax assets and liabilities are attributable to the following: Assets Liabilities Net 2022 \u00a3m 2021 \u00a3m 2022 \u00a3m 2021 \u00a3m 2022 \u00a3m 2021 \u00a3m Property, plant and equipment \u2013 \u2013 (32.6) (17.9) (32.6) (17.9) Employee benefits 4.9  6.6  \u2013 \u2013 4.9  6.6 Short-term temporary differences 0.7  0.6  \u2013 \u2013 0.7  0.6 Unused tax losses 1.3  1.3  \u2013 \u2013 1.3  1.3 Tax assets/(liabilities) 6.9  8.5  (32.6) (17.9) (25.7) (9.4) The movements in temporary differences during the 52 weeks ended 1 January 2022 were as follows: Balance at 3 January  2021 \u00a3m Recognised in income \u00a3m Recognised in equity \u00a3m Balance at 1 January  2022 \u00a3m Property, plant and equipment (7.8) (10.1) \u2013 (17.9) Employee benefits 5.5  (0.4) 1.5  6.6 Short-term temporary differences 0.5  0.1  \u2013 0.6 Unused tax losses \u2013 1.3  \u2013 1.3 (1.8) (9.1) 1.5  (9.4) The movements in temporary differences during the 52 weeks ended 31 December 2022 were as follows: Balance at 2 January  2022 \u00a3m Recognised in income \u00a3m Recognised in equity \u00a3m Balance at 31 December  2022 \u00a3m Property, plant and equipment (17.9) (14.7) \u2013 (32.6) Employee benefits 6.6 0.5 (2.2) 4.9 Short-term temporary differences 0.6  0.1  \u2013 0.7 Unused tax losses 1.3  \u2013 \u2013 1.3 (9.4) (14.1) (2.2) (25.7) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-331": {
   "value": "14. Inventories Group and Parent Company 2022 \u00a3m 2021 \u00a3m Raw materials and consumables 23.7  15.8 Work in progress 16.9  12.1 40.6  27.9 Inventory recognised as an expense during the year was \u00a3455.6 million (2021: \u00a3347.7 million). The write-down of inventories that was recognised as an expense in the period was \u00a332.8 million (2021: \u00a336.0 million). There was no reversal of write-down of inventories in the current or prior year. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-332": {
   "value": "15.  Trade and other receivables Group and Parent Company 2022 \u00a3m 2021 \u00a3m Trade receivables 31.2  24.5 Other receivables 9.4  7.4 Prepayments 9.6 5.7 50.2 37.6 At 31 December 2022 and 1 January 2022 the allowance for expected credit losses (ECLs) on financial assets are not material. The ageing of trade receivables at the balance sheet date was: Group and Parent Company 2022 \u00a3m 2021 \u00a3m Not past due date 29.2  23.1 Past due 1-30 days 1.9  1.5 Past due 31-90 days \u2013 (0.1) Past due over 90 days 0.1  \u2013 31.2 24.5 The Group believes that all amounts that are past due by more than 30 days that have an immaterial allowance for ECLs are still collectable in full based on historic payment behaviour and extensive analysis of customer credit risk. Based on the Group\u2019s monitoring of customer credit risk, the Group believes that no significant allowance for ECLs is necessary in respect of trade receivables not past due. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-333": {
   "value": "16.  Cash and cash equivalents Group and Parent Company 2022 \u00a3m 2021 \u00a3m Cash and cash equivalents 191.6  198.6 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-334": {
   "value": "17.  Trade and other payables Group Parent Company 2022 \u00a3m 2021 \u00a3m 2022 \u00a3m 2021 \u00a3m Trade payables 102.8 74.1 102.8 74.1 Amounts owed to subsidiary undertakings \u2013 \u2013 7.7  7.7 Other taxes and social security 8.6  8.8  8.6  8.8 Other payables 46.9  46.6  46.9  46.6 Accruals  28.3  19.6  28.3  19.6 Advance payments from customers 4.6  3.8  4.6  3.8 Deferred Government grants 0.5  0.5  0.5  0.5 191.7 153.4  199.4 161.1 Other payables includes accruals of \u00a321.5 million (2021: \u00a323.0 million) for performance-related remuneration. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-335": {
   "value": "18.  Current tax The current tax asset of \u00a30.6 million in the Group and the Parent Company (2021: Group and Parent Company: \u00a30.4 million) represents the estimated amount of income taxes recoverable in respect of current and prior years. ",
   "dimensions": {
    "concept": "greggsplc:DisclosureOfCurrentTax",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-336": {
   "value": "19.  Non-current liabilities \u2013 other payables Group and Parent Company 2022 \u00a3m 2021 \u00a3m Deferred Government grants 2.8  3.2 The Group has been awarded five Government grants relating to the extension of existing facilities and construction of new facilities. The grants, which have all been recognised as deferred income, are being amortised over the weighted average of the useful lives of the assets they have been used to acquire. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-358": {
   "value": "19.  Non-current liabilities \u2013 other payables Group and Parent Company 2022 \u00a3m 2021 \u00a3m Deferred Government grants 2.8  3.2 The Group has been awarded five Government grants relating to the extension of existing facilities and construction of new facilities. The grants, which have all been recognised as deferred income, are being amortised over the weighted average of the useful lives of the assets they have been used to acquire. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-337": {
   "value": "20.  Employee benefits Defined benefit pension plan Scheme background The Company sponsors a funded final salary defined benefit pension plan (the \u2018scheme\u2019) for qualifying employees. The scheme was closed to future accrual in 2008 and all remaining employees who are still members of the scheme are now members of the Company\u2019s defined contribution scheme. The scheme is administered by a separate Board of Trustees which is legally separate from the Company. The Trustees are composed of representatives of both the employer and employees.  The Trustees are required by law to act in the interest of all relevant beneficiaries and are responsible for the investment policy with regard to the assets plus the day-to-day administration of the benefits. UK legislation requires that pension schemes are funded prudently. The last funding valuation of the scheme was carried out by a qualified actuary as at 6 April 2020 and showed a deficit.  The Company has agreed a schedule of contributions to the scheme which totalled \u00a315.0 million. The Company has a legal right to benefit from any surplus on the winding up of the scheme. The IAS 19 valuation at 31 December 2022 showed that the scheme has a surplus of \u00a312.1 million. However, this surplus and the future-committed contributions would be subject to withholding tax at 35% prior to any refund to the Company. In accordance with accounting standards this withholding tax has been recognised as a deduction from the valuation surplus creating an overall surplus position of \u00a36.3 million Profile of the scheme The defined benefit pension obligation includes benefits for deferred members and current pensioners. At 31 December 2022, the scheme had no active members (2021: nil), 351 deferred members (2021: 361) and 292 pensioners (2021: 283). The scheme duration is an indicator of the weighted average time until benefit payments are made. For the scheme as a whole, the duration is approximately 15 years (2021: 19 years). Investment strategy The Company and Trustees have agreed a long-term strategy for reducing investment risk as and when appropriate. This includes a policy to hold sufficient cash and bond assets to cover the anticipated benefit payments for at least the next five years so as to improve the cash flow matching of the scheme\u2019s assets and liabilities. Risks to the scheme By funding the defined benefit pension scheme the Company is exposed to the risk that the cost of meeting its obligations is higher than anticipated. This could occur for several reasons including: \u2013 Investment returns on the scheme assets could be lower than anticipated; \u2013 The level of price inflation may be higher than that assumed, resulting in higher payments from the scheme; or \u2013 Scheme members may live longer than assumed, for example due to advances in healthcare. Defined benefit pension asset/(liability) Group and Parent Company 2022 \u00a3m 2021 \u00a3m Defined benefit obligation (82.5) (132.5) Fair value of plan assets 94.6  135.5 Net defined benefit pension surplus before IFRIC 14 adjustment 12.1  3.0 IFRIC 14 adjustment (5.8) (5.4) Net defined benefit pension asset/(liability) after IFRIC 14 adjustment 6.3  (2.4) In accordance with IFRIC 14, the Group has considered that the net defined benefit pension surplus is limited to the present value of benefits available in the form of any future refunds from the plan (net of withholding tax) and also takes into account the adverse effect of the minimum funding requirement that the Group is committed to as at 31 December 2022. Liability for defined benefit pension obligations Changes in the present value of the defined benefit pension obligation are as follows: Group and Parent Company 2022 \u00a3m 2021 \u00a3m Opening defined benefit pension obligation 132.5  143.4 Interest cost 2.4  1.8 Remeasurement (gains)/losses: \u2013 changes in mortality assumptions (0.7) \u2013 \u2013 changes in financial assumptions (53.3) (6.6) \u2013 experience 5.4  (2.8) Benefits paid (3.8) (3.3) Closing defined benefit pension obligation 82.5  132.5 Changes in the fair value of plan assets are as follows: Group and Parent Company 2022 \u00a3m 2021 \u00a3m Opening fair value of plan assets 135.5  131.5 Net interest on plan assets 2.5  1.7 Remeasurement (losses)/gains (47.6) 3.1 Company special contribution 8.0  2.5 Benefits paid (3.8) (3.3) Closing fair value of plan assets 94.6  135.5 20.  Employee benefits continued Defined benefit pension plan continued The costs charged in the income statement are as follows: Group 2022 \u00a3m 2021 \u00a3m Interest expense on net defined pension liability 0.1 0.1 Associated movement in IFRIC 14 adjustment (0.1) \u2013 Net interest expense 0.0 0.1 The amounts recognised in other comprehensive income are as follows: Group 2022 \u00a3m 2021 \u00a3m Remeasurement gains on defined benefit pension plans 1.0 12.5 Associated movement in IFRIC 14 adjustment (0.3) (5.4) Net remeasurement gains on defined benefit pension plans 0.7 7.1 Cumulative remeasurement gains and losses reported in the consolidated statement of comprehensive income since 28 December 2003, the transition date to adopted IFRSs, for the Group and the Parent Company are net losses of \u00a316.7 million (2021: net losses of \u00a317.7 million). The fair value of the plan assets is as follows: Group and Parent Company 2022 \u00a3m 2021 \u00a3m Equities  \u2013 UK 8.8  11.6 \u2013 Overseas 13.9  22.6 Bonds \u2013 Corporate 23.2  41.0 \u2013 Government 37.5  52.1 Cash and cash equivalents/other 11.2  8.2 94.6  135.5 Principal actuarial assumptions (expressed as weighted averages): Group and Parent Company 2022  2021 Discount rate 4.75% 1.85% Future salary increases n/a  n/a Future pension increases 1.95% \u2013 2.60% 2.05% \u2013 2.80% Rate of price inflation (RPI) 3.10% 3.30% Rate of price inflation (CPI) 2.60% 2.80% In November 2020 the Government announced that RPI is to be aligned with CPIH (CPI with owner occupiers\u2019 costs) from 2030. As result the RPI assumption has been updated along with the assumed future gap between RPI and CPI. Mortality assumption Mortality in retirement is assumed to be in line with the S2PXA tables using CMI_2021 projections, though placing no weight on the 2020 and 2021 data due to the inherent uncertainty over the longer-term implications of Covid-19, and a long-term rate of 1.25% per annum. Under these assumptions, pensioners aged 65 now are expected to live for a further 22.0 years (2021: 22.3 years)  if they are male and 24.1 years (2021: 24.3 years) if they are female. Members currently aged 45 are expected to live for a further 23.4 years (2021: 23.6 years) from age 65 if they are male and for a further 25.6 years (2021: 25.8 years) from age 65 if they are female. The sensitivities regarding the principal assumptions used to measure the scheme liabilities are set out below: Change in assumption Impact on scheme liabilities Discount rate 0.1% increase \u00a35.6 million decrease Inflation 0.1% decrease \u00a33.7 million decrease Mortality rates 1 year increase \u00a32.5 million increase If the commutation assumption were to be removed from the valuation the impact would be an increase in the scheme liabilities of \u00a31.4 million. The other demographic assumptions have been set having regard to latest trends in the scheme. A triennial valuation of the scheme took place in April 2020 and was finalised during 2021. The outcome of that valuation showed a deficit in funding. This position was considered by the Trustees and the Company and a schedule of additional contributions of \u00a32.5 million per year for six years, beginning in 2021, was agreed. However, as a result of the volatile market conditions in the autumn of 2022 the Company advanced payment of \u00a35.5 million of these committed contributions, bringing the total contribution in the year to \u00a38 million. \u00a34.5 million of the original commitment remains to be paid in future years, none of which is expected to be paid in 2023. Defined contribution plans The Company also operates defined contribution schemes for other eligible employees. The assets of the schemes are held separately from those of the Group. The pension cost represents contributions payable by the Group and amounted to \u00a326.5 million (2021: \u00a322.4 million) in the year. At 31 December 2022 regular monthly employee and employer contributions of \u00a32.8 million were not paid over to the schemes (1 January 2022: \u00a32.3 million). These amounts were paid to the schemes in January. 20.  Employee benefits continued Share-based payments \u2013 Group and Parent Company The Group has established a Savings-Related Share Option Scheme, an Executive Share Option Scheme and a Performance Share Plan. The terms and conditions of the grants for these schemes are as follows, whereby all options are settled by physical delivery of shares: Date of grant Employees entitled Exercise price Number of shares granted Vesting conditions Contractual life Performance Share Plan 3 March 2012 Senior executives \u00a3nil 248,922 Three years\u2019 service, EPS annual compound growth of 3-8% over RPI over those three years and TSR position relative to an appropriate comparator group 10 years Executive Share Option Scheme 16 March 2013 Senior employees \u00a34.80 693,000 Three years\u2019 service and EPS growth of 3-7% over RPI on average over those three years 10 years Performance Share Plan 4 March 2013 Senior executives \u00a3nil 305,592 Three years\u2019 service, EPS annual compound growth of 3-8% over RPI over those three years and TSR position relative to an appropriate comparator group 10 years Performance Share Plan 5 March 2014 Senior executives \u00a3nil 224,599 Three years\u2019 service, EPS annual compound growth of 1-4% over RPI over those three years and average annual ROCE of 15.5-17% over those three years 10 years Executive Share Option Scheme 17 April 2014 Senior employees \u00a35.00 598,225 Three years\u2019 service and EPS growth of 1-4% over RPI on average over those three years 10 years Executive Share Option Scheme 18 March 2015 Senior employees \u00a310.22 298,045 Three years\u2019 service and EPS growth of 1-7% over RPI on average over those three years 10 years Executive Share Option Scheme 18a May 2015 Senior employee \u00a310.56 3,285 Three years\u2019 service and EPS growth of 1-7% over RPI on average over those three years 10 years Performance Share Plan 6 March 2015 Senior executives \u00a3nil 146,174 Three years\u2019 service, EPS annual compound growth of 1-7% over RPI over those three years and average annual ROCE of 19-21.5% over those three years 10 years Performance Share Plan 7 March 2016 Senior executives \u00a3nil 133,271 Three years\u2019 service, EPS average annual growth of 2-8% over RPI over those three years and average annual ROCE of 22-27% over those three years 10 years Executive Share Option Scheme 19 April 2016 Senior employees \u00a310.88 235,857 Three years\u2019 service and EPS growth of 2-8% over RPI on average over those three years 10 years Performance Share Plan 8 May 2017 Senior executives \u00a3nil 206,404 Three years\u2019 service, EPS average annual growth of 5-11% over those three years and average annual ROCE of 23-27% over those three years 10 years Executive Share Option Scheme 20 April 2017 Senior employees \u00a310.33 246,219 Three years\u2019 service and EPS growth of 5-11% on average over those three years 10 years Performance Share Plan 9 March 2018 Senior executives \u00a3nil 190,943 Three years\u2019 service, EPS average annual growth of 5-11% over those three years and average annual ROCE of 25-29% over those three years 10 years Executive Share Option Scheme 21 March 2018 Senior employees \u00a311.97 228,923 Three years\u2019 service and EPS growth of 5-11% on average over those three years 10 years Savings-Related Share Option  Scheme 19 April 2018 All employees \u00a39.54 335,482 Three years\u2019 service 3.5 years Performance Share Plan 10 April 2019 Senior executives \u00a3nil 128,534 Three years\u2019 service, EPS average annual growth of 5-11% over those three years and average annual ROCE of 24-28% over those three years 10 years Executive Share Option Scheme 22 April 2019 Senior employees \u00a318.30 140,913 Three years\u2019 service, EPS average annual growth of 5-11% over those three years and average annual ROCE of 24-28% over those three years 10 years Savings-Related Share Option  Scheme 20 April 2019 All employees \u00a314.84 230,604 Three years\u2019 service 3.5 years Date of grant Employees entitled Exercise price Number of shares granted Vesting conditions Contractual life Savings-Related Share Option  Scheme 21 April 2020 All employees \u00a314.24 239,673 Three years\u2019 service 3.5 years Performance Share Plan 11 October 2020 Senior executives \u00a3nil 166,366 Three years\u2019 service, EPS performance in FY2022, ROCE performance in FY2022 and two strategic objectives 10 years Executive Share Option Scheme 23 November 2020 Senior employees \u00a317.20 121,202 Three years\u2019 service, EPS performance in FY2022, ROCE performance in FY2022 and two strategic objectives 10 years Savings-Related Share Option  Scheme 22 April 2021 All employees \u00a316.72 291,979 Three years\u2019 service 3.5 years Performance Share Plan 12 April 2021 Senior executives \u00a3nil 120,022 Three years\u2019 service, EPS performance in FY2023, ROCE performance in FY2023  10 years Performance Share Plan 12 (retained) April 2021 Senior executives \u00a3nil 29,512 Three years\u2019 service 10 years Executive Share Option Scheme 24 April 2021 Senior employees \u00a322.63 120,994 Three years\u2019 service, EPS performance in FY2023, ROCE performance in FY2023  10 years Savings-Related Share Option  Scheme 23 April 2022 All employees \u00a319.68 265,209 Three years\u2019 service 3.5 years Performance Share Plan 13 March 2022 Senior executives \u00a3nil 91,305 Three years\u2019 service, EPS average annual growth of 3-8% over those three years and average annual ROCE of 19.6-22.6% over those three years 10 years Performance Share Plan 13a May 2022 Senior executives \u00a3nil 36,014 Three years\u2019 service, EPS average annual growth of 3-8% over those three years and average annual ROCE of 19.6-22.6% over those three years 10 years Executive Share Option Scheme 25 March 2022 Senior employees \u00a324.31 118,357 Three years\u2019 service, EPS average annual growth of 3-8% over those three years and average annual ROCE of 19.6-22.6% over those three years 10 years The number and weighted average exercise price of share options is as follows: 2022 2021 Weighted average exercise price Number of options Weighted average exercise price Number of options Outstanding at the beginning of the year \u00a39.57 1,973,101  \u00a36.07 2,352,967 Lapsed during the year \u00a33.17 (391,775) \u00a310.17 (288,469) Exercised during the year \u00a311.23 (272,472) \u00a37.11 (653,904) Granted during the year \u00a315.85 510,885  \u00a313.55 562,507 Outstanding at the end of the year \u00a39.41 1,819,739  \u00a39.57 1,973,101 Exercisable at the end of the year \u00a37.44 363,630  \u00a36.76 527,561 No options expired during the period covered by the above tables. The options outstanding at 31 December 2022 have an exercise price in the range of \u00a3nil to \u00a324.31 and have a weighted average contractual life of 5.1 years. The options exercised during the year had a weighted average market value of \u00a322.73 (2021: \u00a323.94). 20.  Employee benefits continued Share-based payments \u2013 Group and Parent Company continued The fair value of services received in return for share options granted is measured by reference to the fair value of share options granted. The estimate of the fair value of the services received is measured based on the Black-Scholes model for all Savings-Related Share Option Schemes and Executive Share Option Schemes and for Performance Share Plan options granted from 2014 onwards. The fair value per option granted and the assumptions used in these calculations are as follows: 2022 2021 Performance Share Plan 13 March 2022 Performance Share Plan 13a May 2022 Executive Share Option Scheme 25 March 2022 Savings-Related Share Option Scheme 23 April 2022 Performance Share Plan 12 April 2021 Performance Share Plan 12 (retained) April 2021 Executive Share Option Scheme 24 April 2021 Savings\u2013Related Share Option Scheme 22 April 2021 Fair value at grant date \u00a323.34 \u00a320.04 \u00a37.64 \u00a38.33 \u00a321.08 \u00a321.08 \u00a36.43 \u00a37.40 Share price \u00a324.99 \u00a321.68 \u00a324.99 \u00a323.50 \u00a322.72 \u00a322.72 \u00a322.63 \u00a320.89 Exercise price \u00a3nil \u00a3nil \u00a324.31 \u00a319.68 \u00a3nil \u00a3nil \u00a322.63 \u00a316.72 Expected volatility 48.75% 48.29% 48.75% 49.00% 49.17% 49.17% 49.17% 49.17% Option life 3 years 3 years 3 years 3 years 3 years 3 years 3 years 3 years Expected dividend yield 2.28% 2.63% 2.28% 2.43% 2.50% 2.50% 2.50% 2.50% Risk-free rate 1.38% 1.50% 1.38% 1.64% 0.15% 0.15% 0.15% 0.15% The expected volatility is based on historical volatility, adjusted for any expected changes to future volatility due to publicly available information. The historical volatility is calculated using a weekly rolling share price for the three-year period immediately prior to the option grant date. The costs charged to the income statement relating to share-based payments were as follows: 2022 \u00a3m 2021 \u00a3m Share options granted in 2018 \u2013  (1.0) Share options granted in 2019 0.2  0.6 Share options granted in 2020 0.7  1.2 Share options granted in 2021 1.8  1.4 Share options granted in 2022 0.9  \u2013 3.6 2.2 Social security contributions (0.3) 1.6 Total expense recognised as employee costs 3.3  3.8 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-359": {
   "value": "Defined benefit pension plan Scheme background The Company sponsors a funded final salary defined benefit pension plan (the \u2018scheme\u2019) for qualifying employees. The scheme was closed to future accrual in 2008 and all remaining employees who are still members of the scheme are now members of the Company\u2019s defined contribution scheme. The scheme is administered by a separate Board of Trustees which is legally separate from the Company. The Trustees are composed of representatives of both the employer and employees.  The Trustees are required by law to act in the interest of all relevant beneficiaries and are responsible for the investment policy with regard to the assets plus the day-to-day administration of the benefits. UK legislation requires that pension schemes are funded prudently. The last funding valuation of the scheme was carried out by a qualified actuary as at 6 April 2020 and showed a deficit.  The Company has agreed a schedule of contributions to the scheme which totalled \u00a315.0 million. The Company has a legal right to benefit from any surplus on the winding up of the scheme. The IAS 19 valuation at 31 December 2022 showed that the scheme has a surplus of \u00a312.1 million. However, this surplus and the future-committed contributions would be subject to withholding tax at 35% prior to any refund to the Company. In accordance with accounting standards this withholding tax has been recognised as a deduction from the valuation surplus creating an overall surplus position of \u00a36.3 million Profile of the scheme The defined benefit pension obligation includes benefits for deferred members and current pensioners. At 31 December 2022, the scheme had no active members (2021: nil), 351 deferred members (2021: 361) and 292 pensioners (2021: 283). The scheme duration is an indicator of the weighted average time until benefit payments are made. For the scheme as a whole, the duration is approximately 15 years (2021: 19 years). Investment strategy The Company and Trustees have agreed a long-term strategy for reducing investment risk as and when appropriate. This includes a policy to hold sufficient cash and bond assets to cover the anticipated benefit payments for at least the next five years so as to improve the cash flow matching of the scheme\u2019s assets and liabilities. Risks to the scheme By funding the defined benefit pension scheme the Company is exposed to the risk that the cost of meeting its obligations is higher than anticipated. This could occur for several reasons including: \u2013 Investment returns on the scheme assets could be lower than anticipated; \u2013 The level of price inflation may be higher than that assumed, resulting in higher payments from the scheme; or \u2013 Scheme members may live longer than assumed, for example due to advances in healthcare. Defined benefit pension asset/(liability) Group and Parent Company 2022 \u00a3m 2021 \u00a3m Defined benefit obligation (82.5) (132.5) Fair value of plan assets 94.6  135.5 Net defined benefit pension surplus before IFRIC 14 adjustment 12.1  3.0 IFRIC 14 adjustment (5.8) (5.4) Net defined benefit pension asset/(liability) after IFRIC 14 adjustment 6.3  (2.4) In accordance with IFRIC 14, the Group has considered that the net defined benefit pension surplus is limited to the present value of benefits available in the form of any future refunds from the plan (net of withholding tax) and also takes into account the adverse effect of the minimum funding requirement that the Group is committed to as at 31 December 2022. Liability for defined benefit pension obligations Changes in the present value of the defined benefit pension obligation are as follows: Group and Parent Company 2022 \u00a3m 2021 \u00a3m Opening defined benefit pension obligation 132.5  143.4 Interest cost 2.4  1.8 Remeasurement (gains)/losses: \u2013 changes in mortality assumptions (0.7) \u2013 \u2013 changes in financial assumptions (53.3) (6.6) \u2013 experience 5.4  (2.8) Benefits paid (3.8) (3.3) Closing defined benefit pension obligation 82.5  132.5 Changes in the fair value of plan assets are as follows: Group and Parent Company 2022 \u00a3m 2021 \u00a3m Opening fair value of plan assets 135.5  131.5 Net interest on plan assets 2.5  1.7 Remeasurement (losses)/gains (47.6) 3.1 Company special contribution 8.0  2.5 Benefits paid (3.8) (3.3) Closing fair value of plan assets 94.6  135.5 Defined benefit pension plan continued The costs charged in the income statement are as follows: Group 2022 \u00a3m 2021 \u00a3m Interest expense on net defined pension liability 0.1 0.1 Associated movement in IFRIC 14 adjustment (0.1) \u2013 Net interest expense 0.0 0.1 The amounts recognised in other comprehensive income are as follows: Group 2022 \u00a3m 2021 \u00a3m Remeasurement gains on defined benefit pension plans 1.0 12.5 Associated movement in IFRIC 14 adjustment (0.3) (5.4) Net remeasurement gains on defined benefit pension plans 0.7 7.1 Cumulative remeasurement gains and losses reported in the consolidated statement of comprehensive income since 28 December 2003, the transition date to adopted IFRSs, for the Group and the Parent Company are net losses of \u00a316.7 million (2021: net losses of \u00a317.7 million). The fair value of the plan assets is as follows: Group and Parent Company 2022 \u00a3m 2021 \u00a3m Equities  \u2013 UK 8.8  11.6 \u2013 Overseas 13.9  22.6 Bonds \u2013 Corporate 23.2  41.0 \u2013 Government 37.5  52.1 Cash and cash equivalents/other 11.2  8.2 94.6  135.5 Principal actuarial assumptions (expressed as weighted averages): Group and Parent Company 2022  2021 Discount rate 4.75% 1.85% Future salary increases n/a  n/a Future pension increases 1.95% \u2013 2.60% 2.05% \u2013 2.80% Rate of price inflation (RPI) 3.10% 3.30% Rate of price inflation (CPI) 2.60% 2.80% In November 2020 the Government announced that RPI is to be aligned with CPIH (CPI with owner occupiers\u2019 costs) from 2030. As result the RPI assumption has been updated along with the assumed future gap between RPI and CPI. Mortality assumption Mortality in retirement is assumed to be in line with the S2PXA tables using CMI_2021 projections, though placing no weight on the 2020 and 2021 data due to the inherent uncertainty over the longer-term implications of Covid-19, and a long-term rate of 1.25% per annum. Under these assumptions, pensioners aged 65 now are expected to live for a further 22.0 years (2021: 22.3 years)  if they are male and 24.1 years (2021: 24.3 years) if they are female. Members currently aged 45 are expected to live for a further 23.4 years (2021: 23.6 years) from age 65 if they are male and for a further 25.6 years (2021: 25.8 years) from age 65 if they are female. The sensitivities regarding the principal assumptions used to measure the scheme liabilities are set out below: Change in assumption Impact on scheme liabilities Discount rate 0.1% increase \u00a35.6 million decrease Inflation 0.1% decrease \u00a33.7 million decrease Mortality rates 1 year increase \u00a32.5 million increase If the commutation assumption were to be removed from the valuation the impact would be an increase in the scheme liabilities of \u00a31.4 million. The other demographic assumptions have been set having regard to latest trends in the scheme. A triennial valuation of the scheme took place in April 2020 and was finalised during 2021. The outcome of that valuation showed a deficit in funding. This position was considered by the Trustees and the Company and a schedule of additional contributions of \u00a32.5 million per year for six years, beginning in 2021, was agreed. However, as a result of the volatile market conditions in the autumn of 2022 the Company advanced payment of \u00a35.5 million of these committed contributions, bringing the total contribution in the year to \u00a38 million. \u00a34.5 million of the original commitment remains to be paid in future years, none of which is expected to be paid in 2023. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-360": {
   "value": "Defined contribution plans The Company also operates defined contribution schemes for other eligible employees. The assets of the schemes are held separately from those of the Group. The pension cost represents contributions payable by the Group and amounted to \u00a326.5 million (2021: \u00a322.4 million) in the year. At 31 December 2022 regular monthly employee and employer contributions of \u00a32.8 million were not paid over to the schemes (1 January 2022: \u00a32.3 million). These amounts were paid to the schemes in January. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDefinedContributionPlansExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-361": {
   "value": "Share-based payments \u2013 Group and Parent Company The Group has established a Savings-Related Share Option Scheme, an Executive Share Option Scheme and a Performance Share Plan. The terms and conditions of the grants for these schemes are as follows, whereby all options are settled by physical delivery of shares: Date of grant Employees entitled Exercise price Number of shares granted Vesting conditions Contractual life Performance Share Plan 3 March 2012 Senior executives \u00a3nil 248,922 Three years\u2019 service, EPS annual compound growth of 3-8% over RPI over those three years and TSR position relative to an appropriate comparator group 10 years Executive Share Option Scheme 16 March 2013 Senior employees \u00a34.80 693,000 Three years\u2019 service and EPS growth of 3-7% over RPI on average over those three years 10 years Performance Share Plan 4 March 2013 Senior executives \u00a3nil 305,592 Three years\u2019 service, EPS annual compound growth of 3-8% over RPI over those three years and TSR position relative to an appropriate comparator group 10 years Performance Share Plan 5 March 2014 Senior executives \u00a3nil 224,599 Three years\u2019 service, EPS annual compound growth of 1-4% over RPI over those three years and average annual ROCE of 15.5-17% over those three years 10 years Executive Share Option Scheme 17 April 2014 Senior employees \u00a35.00 598,225 Three years\u2019 service and EPS growth of 1-4% over RPI on average over those three years 10 years Executive Share Option Scheme 18 March 2015 Senior employees \u00a310.22 298,045 Three years\u2019 service and EPS growth of 1-7% over RPI on average over those three years 10 years Executive Share Option Scheme 18a May 2015 Senior employee \u00a310.56 3,285 Three years\u2019 service and EPS growth of 1-7% over RPI on average over those three years 10 years Performance Share Plan 6 March 2015 Senior executives \u00a3nil 146,174 Three years\u2019 service, EPS annual compound growth of 1-7% over RPI over those three years and average annual ROCE of 19-21.5% over those three years 10 years Performance Share Plan 7 March 2016 Senior executives \u00a3nil 133,271 Three years\u2019 service, EPS average annual growth of 2-8% over RPI over those three years and average annual ROCE of 22-27% over those three years 10 years Executive Share Option Scheme 19 April 2016 Senior employees \u00a310.88 235,857 Three years\u2019 service and EPS growth of 2-8% over RPI on average over those three years 10 years Performance Share Plan 8 May 2017 Senior executives \u00a3nil 206,404 Three years\u2019 service, EPS average annual growth of 5-11% over those three years and average annual ROCE of 23-27% over those three years 10 years Executive Share Option Scheme 20 April 2017 Senior employees \u00a310.33 246,219 Three years\u2019 service and EPS growth of 5-11% on average over those three years 10 years Performance Share Plan 9 March 2018 Senior executives \u00a3nil 190,943 Three years\u2019 service, EPS average annual growth of 5-11% over those three years and average annual ROCE of 25-29% over those three years 10 years Executive Share Option Scheme 21 March 2018 Senior employees \u00a311.97 228,923 Three years\u2019 service and EPS growth of 5-11% on average over those three years 10 years Savings-Related Share Option  Scheme 19 April 2018 All employees \u00a39.54 335,482 Three years\u2019 service 3.5 years Performance Share Plan 10 April 2019 Senior executives \u00a3nil 128,534 Three years\u2019 service, EPS average annual growth of 5-11% over those three years and average annual ROCE of 24-28% over those three years 10 years Executive Share Option Scheme 22 April 2019 Senior employees \u00a318.30 140,913 Three years\u2019 service, EPS average annual growth of 5-11% over those three years and average annual ROCE of 24-28% over those three years 10 years Savings-Related Share Option  Scheme 20 April 2019 All employees \u00a314.84 230,604 Three years\u2019 service 3.5 years Date of grant Employees entitled Exercise price Number of shares granted Vesting conditions Contractual life Savings-Related Share Option  Scheme 21 April 2020 All employees \u00a314.24 239,673 Three years\u2019 service 3.5 years Performance Share Plan 11 October 2020 Senior executives \u00a3nil 166,366 Three years\u2019 service, EPS performance in FY2022, ROCE performance in FY2022 and two strategic objectives 10 years Executive Share Option Scheme 23 November 2020 Senior employees \u00a317.20 121,202 Three years\u2019 service, EPS performance in FY2022, ROCE performance in FY2022 and two strategic objectives 10 years Savings-Related Share Option  Scheme 22 April 2021 All employees \u00a316.72 291,979 Three years\u2019 service 3.5 years Performance Share Plan 12 April 2021 Senior executives \u00a3nil 120,022 Three years\u2019 service, EPS performance in FY2023, ROCE performance in FY2023  10 years Performance Share Plan 12 (retained) April 2021 Senior executives \u00a3nil 29,512 Three years\u2019 service 10 years Executive Share Option Scheme 24 April 2021 Senior employees \u00a322.63 120,994 Three years\u2019 service, EPS performance in FY2023, ROCE performance in FY2023  10 years Savings-Related Share Option  Scheme 23 April 2022 All employees \u00a319.68 265,209 Three years\u2019 service 3.5 years Performance Share Plan 13 March 2022 Senior executives \u00a3nil 91,305 Three years\u2019 service, EPS average annual growth of 3-8% over those three years and average annual ROCE of 19.6-22.6% over those three years 10 years Performance Share Plan 13a May 2022 Senior executives \u00a3nil 36,014 Three years\u2019 service, EPS average annual growth of 3-8% over those three years and average annual ROCE of 19.6-22.6% over those three years 10 years Executive Share Option Scheme 25 March 2022 Senior employees \u00a324.31 118,357 Three years\u2019 service, EPS average annual growth of 3-8% over those three years and average annual ROCE of 19.6-22.6% over those three years 10 years The number and weighted average exercise price of share options is as follows: 2022 2021 Weighted average exercise price Number of options Weighted average exercise price Number of options Outstanding at the beginning of the year \u00a39.57 1,973,101  \u00a36.07 2,352,967 Lapsed during the year \u00a33.17 (391,775) \u00a310.17 (288,469) Exercised during the year \u00a311.23 (272,472) \u00a37.11 (653,904) Granted during the year \u00a315.85 510,885  \u00a313.55 562,507 Outstanding at the end of the year \u00a39.41 1,819,739  \u00a39.57 1,973,101 Exercisable at the end of the year \u00a37.44 363,630  \u00a36.76 527,561 No options expired during the period covered by the above tables. The options outstanding at 31 December 2022 have an exercise price in the range of \u00a3nil to \u00a324.31 and have a weighted average contractual life of 5.1 years. The options exercised during the year had a weighted average market value of \u00a322.73 (2021: \u00a323.94). Share-based payments \u2013 Group and Parent Company continued The fair value of services received in return for share options granted is measured by reference to the fair value of share options granted. The estimate of the fair value of the services received is measured based on the Black-Scholes model for all Savings-Related Share Option Schemes and Executive Share Option Schemes and for Performance Share Plan options granted from 2014 onwards. The fair value per option granted and the assumptions used in these calculations are as follows: 2022 2021 Performance Share Plan 13 March 2022 Performance Share Plan 13a May 2022 Executive Share Option Scheme 25 March 2022 Savings-Related Share Option Scheme 23 April 2022 Performance Share Plan 12 April 2021 Performance Share Plan 12 (retained) April 2021 Executive Share Option Scheme 24 April 2021 Savings\u2013Related Share Option Scheme 22 April 2021 Fair value at grant date \u00a323.34 \u00a320.04 \u00a37.64 \u00a38.33 \u00a321.08 \u00a321.08 \u00a36.43 \u00a37.40 Share price \u00a324.99 \u00a321.68 \u00a324.99 \u00a323.50 \u00a322.72 \u00a322.72 \u00a322.63 \u00a320.89 Exercise price \u00a3nil \u00a3nil \u00a324.31 \u00a319.68 \u00a3nil \u00a3nil \u00a322.63 \u00a316.72 Expected volatility 48.75% 48.29% 48.75% 49.00% 49.17% 49.17% 49.17% 49.17% Option life 3 years 3 years 3 years 3 years 3 years 3 years 3 years 3 years Expected dividend yield 2.28% 2.63% 2.28% 2.43% 2.50% 2.50% 2.50% 2.50% Risk-free rate 1.38% 1.50% 1.38% 1.64% 0.15% 0.15% 0.15% 0.15% The expected volatility is based on historical volatility, adjusted for any expected changes to future volatility due to publicly available information. The historical volatility is calculated using a weekly rolling share price for the three-year period immediately prior to the option grant date. The costs charged to the income statement relating to share-based payments were as follows: 2022 \u00a3m 2021 \u00a3m Share options granted in 2018 \u2013  (1.0) Share options granted in 2019 0.2  0.6 Share options granted in 2020 0.7  1.2 Share options granted in 2021 1.8  1.4 Share options granted in 2022 0.9  \u2013 3.6 2.2 Social security contributions (0.3) 1.6 Total expense recognised as employee costs 3.3  3.8 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-338": {
   "value": "21. Provisions Group and Parent Company 2022 Dilapidations \u00a3m 2022 National Insurance \u00a3m 2022 Redundancy \u00a3m 2022 Other \u00a3m 2022 Total \u00a3m 2021 Dilapidations \u00a3m 2021 National  Insurance \u00a3m 2021 Redundancy \u00a3m 2021 Other \u00a3m 2021 Total \u00a3m Balance at start of the year 3.1  2.2  0.2  1.5 7.0 2.7  1.5  0.9  2.3  7.4 Additional provision in the year 1.8  \u2013  \u2013  \u2013  1.8  1.5  1.6  \u2013  \u2013  3.1 Utilised in the year (0.3) (0.3) \u2013  (0.2) (0.8) (0.4) (0.9) (0.4) (0.2) (1.9) Provisions reversed during the year (1.0) (0.3) (0.1) (0.3) (1.7) (0.7) \u2013  (0.3) (0.6) (1.6) Balance at end of the year 3.6  1.6  0.1  1.0  6.3  3.1  2.2  0.2  1.5  7.0 Included in current liabilities 2.3  0.9  \u2013  0.4 3.6 2.0  1.6  0.1  0.5  4.2 Included in non-current liabilities 1.3  0.7  0.1  0.6  2.7  1.1  0.6  0.1  1.0  2.8 3.6  1.6  0.1  1.0  6.3  3.1  2.2  0.2  1.5  7.0 Dilapidation provisions have been made based on the future expected repair costs required to restore the Group\u2019s leased buildings to their fair condition at the end of their respective lease terms, where it is considered a reliable estimate can be made. National Insurance costs are provided in respect of future share options exercises. Other provisions are largely in respect of onerous costs relating to closed shops where the lease has not yet expired. The majority of all of the provisions are expected to be utilised between one and four years such that the impact of discounting would not be material. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-339": {
   "value": "22.  Capital and reserves Share capital Ordinary shares 2022 Number 2021 Number In issue and fully paid at start of year \u2013 ordinary shares of 2p  101,897,021  101,426,038 Issued on exercise of share options 215,560  470,983 102,112,581  101,897,021 The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the Company. During the year 215,560 shares (2021: 470,983) were issued as a result of the exercise of vested options granted to senior management under the Executive Share Option Scheme and the exercise of options under the Savings-Related Share Option Scheme. Options were exercised at an average price of \u00a313.61 (2021: \u00a310.28). Share premium reserve The share premium reserve relates to the proceeds received in excess of the nominal value of shares issued, net of any transaction costs. Capital redemption reserve The capital redemption reserve relates to the nominal value of issued share capital bought back by the Company and cancelled. Own shares held Deducted from retained earnings is \u00a359.7 million (2021: \u00a348.9 million) in respect of own shares held by the Greggs Employee Benefit Trust. The Trust, which was established during 1988 to act  as a repository of issued Company shares, holds 866,312 shares (2021: 375,694 shares) with a market value at 31 December 2022 of \u00a320.3 million (2021: \u00a312.5 million) which have not vested unconditionally in employees. During the year the Trust purchased 546,286 (2021: 330,693) shares for an aggregate consideration of \u00a311.0 million (2021: \u00a310.0 million) and sold 55,668 (2021: 182,921) shares for an aggregate consideration of \u00a3nil (2021: \u00a30.3 million). The shares held by the Greggs Employee Benefit Trust can be purchased either by employees on the exercise of an option under the Greggs Executive Share Option Schemes, Greggs Savings- Related Share Option Scheme and Greggs Performance Share Plan or by the trustees of the Greggs Employee Share Scheme. The trustees have elected to waive the dividends payable on these shares. Dividends The following tables analyse dividends when paid and the year to which they relate: 2022 Per share pence 2021 Per share pence 2021 interim dividend \u2013  15.0p 2021 special dividend 40.0p \u2013 2021 final dividend 42.0p \u2013 2022 interim dividend 15.0p \u2013 97.0p 15.0p The proposed final dividend in respect of 2022 amounts to 44.0 pence (\u00a344.9 million). These dividends are not included as a liability in these accounts. 2022 \u00a3m 2021 \u00a3m 2021 interim dividend \u2013  15.3 2021 special dividend 40.6  \u2013 2021 final dividend 42.7  \u2013 2022 interim dividend 15.2 \u2013 98.5 15.3",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-362": {
   "value": "Share capital Ordinary shares 2022 Number 2021 Number In issue and fully paid at start of year \u2013 ordinary shares of 2p  101,897,021  101,426,038 Issued on exercise of share options 215,560  470,983 102,112,581  101,897,021 The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at meetings of the Company. During the year 215,560 shares (2021: 470,983) were issued as a result of the exercise of vested options granted to senior management under the Executive Share Option Scheme and the exercise of options under the Savings-Related Share Option Scheme. Options were exercised at an average price of \u00a313.61 (2021: \u00a310.28). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-364": {
   "value": "Share premium reserve The share premium reserve relates to the proceeds received in excess of the nominal value of shares issued, net of any transaction costs. ",
   "dimensions": {
    "concept": "greggsplc:DisclosureOfSharePremiumReserve",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-365": {
   "value": "Capital redemption reserve The capital redemption reserve relates to the nominal value of issued share capital bought back by the Company and cancelled. ",
   "dimensions": {
    "concept": "greggsplc:DisclosureOfCapitalRedemptionReserve",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-363": {
   "value": "Own shares held Deducted from retained earnings is \u00a359.7 million (2021: \u00a348.9 million) in respect of own shares held by the Greggs Employee Benefit Trust. The Trust, which was established during 1988 to act  as a repository of issued Company shares, holds 866,312 shares (2021: 375,694 shares) with a market value at 31 December 2022 of \u00a320.3 million (2021: \u00a312.5 million) which have not vested unconditionally in employees. During the year the Trust purchased 546,286 (2021: 330,693) shares for an aggregate consideration of \u00a311.0 million (2021: \u00a310.0 million) and sold 55,668 (2021: 182,921) shares for an aggregate consideration of \u00a3nil (2021: \u00a30.3 million). The shares held by the Greggs Employee Benefit Trust can be purchased either by employees on the exercise of an option under the Greggs Executive Share Option Schemes, Greggs Savings- Related Share Option Scheme and Greggs Performance Share Plan or by the trustees of the Greggs Employee Share Scheme. The trustees have elected to waive the dividends payable on these shares. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-366": {
   "value": "Dividends The following tables analyse dividends when paid and the year to which they relate: 2022 Per share pence 2021 Per share pence 2021 interim dividend \u2013  15.0p 2021 special dividend 40.0p \u2013 2021 final dividend 42.0p \u2013 2022 interim dividend 15.0p \u2013 97.0p 15.0p The proposed final dividend in respect of 2022 amounts to 44.0 pence (\u00a344.9 million). These dividends are not included as a liability in these accounts. 2022 \u00a3m 2021 \u00a3m 2021 interim dividend \u2013  15.3 2021 special dividend 40.6  \u2013 2021 final dividend 42.7  \u2013 2022 interim dividend 15.2 \u2013 98.5 15.3 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-340": {
   "value": "23.  Capital commitments During the 52 weeks ended 31 December 2022, the Group entered into contracts to purchase property, plant and equipment and intangible assets for \u00a345.5 million (2021: \u00a316.3 million) which are expected to be settled in the following financial year. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-341": {
   "value": "24.  Related parties Identity of related parties The Group has a related party relationship with its subsidiaries (see Note 12), Directors and executive officers, and pension schemes. Trading transactions with subsidiaries \u2013 Group There have been no transactions between the Company and its subsidiaries or associates during the year (2021: none). Trading transactions with subsidiaries \u2013 Parent Company Amounts owed to related parties Amounts owed by related parties 2022 \u00a3m 2021 \u00a3m 2022 \u00a3m 2021 \u00a3m Dormant subsidiaries 7.8  7.8  \u2013  \u2013 The Greggs Foundation is also a related party and during the year the Company made a donation to the Greggs Foundation of \u00a32.2 million (2021: \u00a31.2 million), as well as passing on \u00a30.2 million (2021: \u00a30.1 million) raised from the sale of carrier bags and \u00a30.4 million (2021: \u00a30.3 million) raised from the sale of products. The Greggs Foundation holds 300,000 shares (2021: 300,000 shares)  in Greggs plc and Richard Hutton, a Director of Greggs plc, is a trustee of the Greggs Foundation. Transactions with key management personnel Details of Directors\u2019 shareholdings, share options, emoluments, pension benefits and other non-cash benefits can be found in the Directors\u2019 remuneration report on pages 78 to 100. Summary information on remuneration of key management personnel is included in Note 4. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-342": {
   "value": "25.  Contingent asset In October 2021 the Company issued legal proceedings against its insurer regarding a Covid-19 business interruption claim. An interim payment was received in January 2021 from the insurer in the sum of \u00a32.5 million. This was recognised as income in the results for the 53 weeks ended 2 January 2021, representing the alleged limit of the insurer\u2019s liability based on there being only one limit available for the single event, which allegedly caused all of the Company\u2019s business interruption losses. Having taken legal advice the Company pursued a claim in the High Court, on the basis that there were multiple events, which caused the Company\u2019s business interruption losses, namely the various changes in Covid-related restrictions to which separate \u00a32.5 million caps would apply. In October 2022 the High Court largely ruled in the Company\u2019s favour. However the ruling stated that only material changes in restrictions would provide additional \u00a32.5 million insurance limits. Aspects of the ruling have been appealed to the Court of Appeal by both the Company and its insurer. It follows that it\u2019s not virtually certain that there will be an inflow of economic benefits and consequently in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets no amount has been recognised as at 31 December 2022. Due to the subjective determination as to what constitutes a \u201cmaterial change\u201d in restrictions, and given the appeals being made by all parties, the final quantum is not ascertainable at the date of these accounts. Consistent with the prior year a contingent asset is disclosed as it is considered more likely than not that the claim will result in an inflow of economic benefit. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-367": {
   "value": "25.  Contingent asset In October 2021 the Company issued legal proceedings against its insurer regarding a Covid-19 business interruption claim. An interim payment was received in January 2021 from the insurer in the sum of \u00a32.5 million. This was recognised as income in the results for the 53 weeks ended 2 January 2021, representing the alleged limit of the insurer\u2019s liability based on there being only one limit available for the single event, which allegedly caused all of the Company\u2019s business interruption losses. Having taken legal advice the Company pursued a claim in the High Court, on the basis that there were multiple events, which caused the Company\u2019s business interruption losses, namely the various changes in Covid-related restrictions to which separate \u00a32.5 million caps would apply. In October 2022 the High Court largely ruled in the Company\u2019s favour. However the ruling stated that only material changes in restrictions would provide additional \u00a32.5 million insurance limits. Aspects of the ruling have been appealed to the Court of Appeal by both the Company and its insurer. It follows that it\u2019s not virtually certain that there will be an inflow of economic benefits and consequently in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets no amount has been recognised as at 31 December 2022. Due to the subjective determination as to what constitutes a \u201cmaterial change\u201d in restrictions, and given the appeals being made by all parties, the final quantum is not ascertainable at the date of these accounts. Consistent with the prior year a contingent asset is disclosed as it is considered more likely than not that the claim will result in an inflow of economic benefit. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "Greggs House Quorum Business Park Newcastle upon Tyne NE12 8BU",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:213800I71QMUFJ64IW20",
    "period": "2022-01-02T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}