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   "value": "<div class=\"t m3 h23 ff3e fsc fc4 sc0 ls4 ws4 gs22\">1. Material <span class=\"_ _3\"></span>Accounting Policies<span class=\"_ _256\"> </span></div><div class=\"t m3 hd ff3d fs6 fc1 sc0 ls4 ws4 gs23\">1.<span class=\"_ _0\"></span>1 Basis of pr<span class=\"_ _3\"></span>epara<span class=\"_ _3\"></span>tion<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs24\">The Financial Statements of The Beauty <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>ech Group PL<span class=\"_ _3\"></span>C </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs25\">(the<span class=\"_ gs26\"> </span>Company) and its subsidiaries (together the \u201c<span class=\"_ _3\"></span>Group\u201d) for the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs27\">year ended 31 December 2025 were authorised for issue b<span class=\"_ _3\"></span>y the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs28\">Board of Directors on 15<span class=\"fc9\"> <span class=\"_ _3\"></span><span class=\"fc5\">April 2026. The Beauty <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>ech Group PL<span class=\"_ _3\"></span>C is </span></span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs29\">a public limited Company incorpor<span class=\"_ _3\"></span>ated and registered in England </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2a\">and W<span class=\"_ _3\"></span>ales. Its registered office is Glasshouse<span class=\"_ _3\"></span>, Suite 3f1, Congleton </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2b\">Road, Nether <span class=\"_ _3\"></span>Alderley<span class=\"_ _3\"></span>, Macclesfield, Cheshire<span class=\"_ _3\"></span>, United Kingdom, </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2c\">SK10 4ZE.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs2d\">The Group<span class=\"_ _3\"></span>\u2019s Financial Statements have been prepared in </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs2e\">accordance with UK adopted international accounting standards </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws1d gs2f\">(\u201cIFRSs\u201d)<span class=\"ws4\"> and in conformity with the r<span class=\"_ _3\"></span>equirements of the Companies </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws1a gs30\">Act 2006. The <span class=\"ws4\">Financial Statements are presented in pounds </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs31\">sterling and are rounded to the near<span class=\"_ _3\"></span>est thousand (\u00a3\u2019000) except </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs32\">where otherwise indicated. F<span class=\"_ _3\"></span>oreign operations are included </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs33\">in accordance with policies set out in the F<span class=\"_ _3\"></span>oreign Currencies </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs34\">accounting policy<span class=\"_ _0\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs35\">The Group adopted IFRS accounting standards on 1 January 2024, </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs36\">which is the beginning of the comparative period. <span class=\"_ _3\"></span>These are the first </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs37\">set of IFRS Financial Statements prepared b<span class=\"_ _3\"></span>y the Group. Previously<span class=\"_ _0\"></span>, </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs38\">the Group reported under FRS 102 \u2013 <span class=\"_ _3\"></span>The Financial Reporting </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs39\">Standard applicable in the UK and Republic of Ireland. <span class=\"_ _3\"></span>The impact of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs3a\">transitioning from FRS 102 to IFRS is illustr<span class=\"_ _3\"></span>ated in note <span class=\"ws1d\">32</span><span class=\"ls4\">.<span class=\"_ _256\"> </span></span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs3b\">The annual Financial Statements have been pr<span class=\"_ _3\"></span>epared on the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs3c\">historical cost basis, ex<span class=\"_ _3\"></span>cept for certain financial assets and </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs3d\">liabilities which are carried at fair value<span class=\"_ _3\"></span>. The preparation of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs3e\">Financial Statements in accordance with UK adopted international </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs3f\">accounting standards requir<span class=\"_ _3\"></span>es the use of estimates and </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs40\">assumptions that affect the reported amounts of assets and </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs41\">liabilities and disclosure of contingent assets and liabilities at the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs42\">date of the Financial Statements and the reported amounts of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs43\">revenues and e<span class=\"_ _3\"></span>xpenses during the reported period. </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs44\">In the current year<span class=\"_ _5\"></span>, there were no new IFRS accounting standards </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs45\">that were mandatorily effective for an accounting period beginning </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs46\">on <span>1 January 2025</span>. <span class=\"_ _3\"></span>At the date of authorisation of these Financial </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs47\">Statements, the Group has not applied the following ne<span class=\"_ _3\"></span>w and </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs48\">revised IFRS that ha<span class=\"_ _3\"></span>ve been issued but are not yet effective and </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs49\">(in<span class=\"_ gs26\"> </span>some cases) had not yet been adopted:<span class=\"_ _256\"> </span></div><div class=\"t m3 h16 ff3f fs9 fc5 sc0 ls4 ws4 gs4a\">Effective date periods </div><div class=\"t m3 h16 ff3f fs9 fc5 sc0 ls4 ws4 gs4b\">beginning on or after<span class=\"_ _256\"> </span></div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs4c\">Amendments to the Classification and </div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs4d\">Measurement of Financial Instruments </div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs4e\">(Amendments to IFRS 9 Financial Instruments </div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs4f\">and IFRS 7)<span class=\"_ _256\"> </span></div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs50\">1 January 2026<span class=\"_ _256\"> </span></div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs51\">Contracts Referencing Nature-dependent </div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs52\">Electricity (Amendments to IFRS 9 and IFRS 7)<span class=\"_ _256\"> </span></div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs53\">1 January 2026<span class=\"_ _256\"> </span></div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs54\">IFRS 18 Presentation and Disclosure in </div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs55\">Financial Statements<span class=\"_ _256\"> </span></div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs56\">1 January 2027<span class=\"_ _256\"> </span></div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs57\">IFRS 19 Subsidiaries without Public </div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs58\">Accountability: Disclosures<span class=\"_ _256\"> </span></div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs59\">1 January 2027<span class=\"_ _256\"> </span></div><div class=\"t m3 hd ff3d fs6 fc1 sc0 ls4 ws4 gs5a\">1.2 Going concern<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs5b\">At the year end, the Group had net assets of \u00a389.9m </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs5c\">(2024<span class=\"_ gs26\"> </span>-<span class=\"_ gs26\"> </span>\u00a328.1m), net current assets of \u00a338.8m (2024 - \u00a320.8m) </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs5d\">including cash at bank of \u00a340.8m (2024 - \u00a314.5m). </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs5e\">The Directors ha<span class=\"_ _3\"></span>ve considered the impact of current global </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs5f\">economic conditions, including inflationary pressures and ongoing </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs60\">geopolitical uncertainties.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs61\">These factors have had a limited impact on the Gr<span class=\"_ _3\"></span>oup\u2019s going </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs62\">concern. The Gr<span class=\"_ _3\"></span>oup continues to mitigate associated risks through </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs63\">its global geographic diversification and a broad portfolio of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs64\">electronic beauty device pr<span class=\"_ _3\"></span>oduct categories.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs65\">As part of their going concern re<span class=\"_ _3\"></span>view<span class=\"_ _3\"></span>, the Directors have followed </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs66\">the guidelines published by the Financial Reporting Council </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs67\">entitled \u201cGuidance on the Going Concern Basis of <span class=\"_ _3\"></span>Accounting </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs68\">and Reporting on Solvency and Liquidity Risk<span class=\"_ _3\"></span>s\u201d<span class=\"_ _0\"></span>. The Directors </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs69\">have pr<span class=\"_ _3\"></span>epared detailed financial forecasts and cash flows looking </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs6a\">12 months ahead from the date the accounts are appr<span class=\"_ _3\"></span>oved. In </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs6b\">drawing up these for<span class=\"_ _3\"></span>ecasts, the Directors have made assumptions </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs6c\">based upon their view of the current and futur<span class=\"_ _3\"></span>e economic </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs6d\">conditions that will prevail o<span class=\"_ _3\"></span>ver the forecast period.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs6e\">Given the Group<span class=\"_ _3\"></span>\u2019s strong net assets, cash position, and forecast </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs6f\">cash flows, together with existing facilities and confirmed support </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs70\">from other group companies wher<span class=\"_ _3\"></span>e required, the Directors have a </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs71\">reasonable expectation that the Gr<span class=\"_ _3\"></span>oup will continue in operational </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs72\">existence for the foreseeable futur<span class=\"_ _3\"></span>e. A<span class=\"_ _3\"></span>ccordingly<span class=\"_ _3\"></span>, the Financial </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs73\">Statements have been pr<span class=\"_ _3\"></span>epared on a going concern basis.<span class=\"_ _256\"> </span></div><div class=\"t m3 hd ff3d fs6 fc1 sc0 ls4 ws4 gs74\">1.3 Basis of<span class=\"_ _3\"></span> consolidation<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs75\">The Group Financial Statements consolidate the Financial </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs76\">Statements of the Company and its subsidiary undertakings dr<span class=\"_ _3\"></span>awn </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs77\">up to 31 December 2025 in accordance with IFRS 10.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs78\">A<span class=\"_ _3\"></span> subsidiary is an entity controlled by the Company<span class=\"_ _0\"></span>. Control </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs79\">is achieved where the compan<span class=\"_ _3\"></span>y has the power to govern the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs7a\">financial and operating policies of an entity so as to obtain benefits </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs7b\">from its activities.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs7c\">The results of subsidiaries acquired or disposed of during the year </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs7d\">are included in the income statement from the effective date of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs7e\">acquisition or up to the effective date of disposal, as appropriate<span class=\"_ _3\"></span>. </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs7f\">All subsidiaries report to 31 December<span class=\"_ _0\"></span>, consistent with the parent </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs80\">company<span class=\"_ _0\"></span>, except for the Group<span class=\"_ _3\"></span>\u2019s Indian subsidiary which has a </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs81\">local statutory reporting date of 31 March. Financial information </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs82\">for this subsidiary is prepared to 31 December using management </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs83\">accounts, adjusted for any significant tr<span class=\"_ _3\"></span>ansactions or events </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs84\">occurring between the two reporting dates.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs85\">The acquisition method of accounting is applied to business </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs86\">combinations resulting in the acquisition of subsidiaries by the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs87\">Group<span class=\"_ _3\"></span>. The cost of a business combination is measured as the fair </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs88\">value of consideration transferr<span class=\"_ _3\"></span>ed, including equity instruments </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs89\">issued and liabilities incurred or assumed at the date of ex<span class=\"_ _3\"></span>change. </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs8a\">Identifiable assets acquired and liabilities and contingent liabilities </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs8b\">assumed in a business combination are measured at their fair </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs8c\">values at the acquisition date. <span class=\"_ _3\"></span>Any ex<span class=\"_ _3\"></span>cess of the cost of the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs8d\">business combination over the acquirer\u2019s interest in the net fair </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs8e\">value of identifiable assets, liabilities and contingent liabilities is </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs8f\">recognised as goodwill. </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs91\">Inter<span class=\"_ _3\"></span>-company transactions, balances and unr<span class=\"_ _3\"></span>ealised gains on </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs92\">transactions between the Compan<span class=\"_ _3\"></span>y and its subsidiaries, which are </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs93\">related parties, are eliminated in full.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs94\">Intra<span class=\"_ _3\"></span>-group losses are also eliminated but may indicate impairment </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs95\">that requires r<span class=\"_ _3\"></span>ecognition in the consolidated Financial Statements<span class=\"ls4\">.<span class=\"_ _256\"> </span></span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs96\">Accounting policies of subsidiaries ha<span class=\"_ _3\"></span>ve been changed where </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs97\">necessary to ensure consistency with the policies adopted b<span class=\"_ _3\"></span>y the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs98\">Group<span class=\"_ _3\"></span>. </div><div class=\"t m0 hd ff3d fs6 fc1 sc0 ls4 ws4 gs99\">1.<span class=\"_ _3\"></span>4 Segmental reporting<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs9a\">A<span class=\"_ _3\"></span> business segment is a Group of assets and operations engaged in </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs9b\">providing pr<span class=\"_ _3\"></span>oducts or services that are subject to risks and returns </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs9c\">that differ from other segments. <span class=\"_ _3\"></span>The Directors have revie<span class=\"_ _3\"></span>wed the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs9d\">various business activities undertak<span class=\"_ _3\"></span>en by the Group<span class=\"_ _3\"></span>. The Group is </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs9e\">organised around thr<span class=\"_ _3\"></span>ee operating segments: CurrentBody<span class=\"_ _3\"></span>, ZIIP and </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs9f\">T<span class=\"_ _3\"></span>ria. Each segment contributes distinct revenues, expenses, assets </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gsa0\">and liabilities. The chief oper<span class=\"_ _3\"></span>ating decision makers, who are best </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gsa1\">placed to evaluate the entity\u2019s operating results, ha<span class=\"_ _3\"></span>ve ratified this </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gsa2\">segmentation to assess performance and to allocate resources </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gsa3\">effectively<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>Therefore, the Group<span class=\"_ _3\"></span>\u2019s operations are r<span class=\"_ _3\"></span>eported across </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gsa4\">these three business segments.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsa5\">The Group considers the chief operating decision mak<span class=\"_ _3\"></span>er to be the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsa6\">Executive Board.<span class=\"_ _256\"> </span></div><div class=\"t m0 hd ff3d fs6 fc1 sc0 ls4 ws4 gsa7\">1.5 Re<span class=\"_ _3\"></span>venue<span class=\"_ _256\"> </span></div><div class=\"t m0 h25 ff40 fsa fc1 sc0 ls4 ws4 gsa8\">Revenue r<span class=\"_ _3\"></span>ecognition from contracts with customers<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsa9\">The Group is requir<span class=\"_ _3\"></span>ed to apportion revenue earned from </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsaa\">customers to performance obligations and determine the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsab\">appropriate timing method of re<span class=\"_ _3\"></span>venue recognition using the 5-step </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsac\">model. Under IFRS 15, revenue is r<span class=\"_ _3\"></span>ecognised once control of the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsad\">promised goods or service is transferr<span class=\"_ _3\"></span>ed to the customer and </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsae\">when the performance obligations have been satisfied.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsaf\">All of the Group<span class=\"_ _3\"></span>\u2019s revenue, which e<span class=\"_ _3\"></span>xcludes value added tax and is </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsb0\">shown net of an<span class=\"_ _3\"></span>y discounts allowed, represents the value of goods </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsb1\">provided b<span class=\"_ _3\"></span>y the Group from its principal activity<span class=\"_ _3\"></span>, being the online </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsb2\">retailing and wholesale distribution of beauty devices.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gsb3\">In the case of goods sold through online retailing wher<span class=\"_ _3\"></span>e the customer<span class=\"_ _7\"></span> </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gsb4\">has opted for delivery or click and collect, revenue is r<span class=\"_ _3\"></span>ecognised<span class=\"_ _7\"></span> </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gsb5\">when the performance obligation of transferring the goods to the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gsb6\">customer has been satisfied, which is at a point in time when control </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gsb7\">of the goods has transferred to the customer<span class=\"_ _5\"></span>. This is generally when </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gsb8\">the customer has tak<span class=\"_ _3\"></span>en undisputed delivery of the goods. There is </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gsb9\">limited judgement needed in identifying the point control passes; once </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gsba\">phy<span class=\"_ _3\"></span>sical delivery of the products to the agreed location has occurred, </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gsbb\">the Group no longer has ph<span class=\"_ _3\"></span>ysical possession, usually will have a </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gsbc\">present right to payment and r<span class=\"_ _3\"></span>etains none of the significant risks </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gsbd\">and rewar<span class=\"_ _3\"></span>ds of the goods in question. T<span class=\"_ _3\"></span>ransactions are settled by </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gsbe\">advance payment via credit car<span class=\"_ _3\"></span>d, debit card or credit account.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsbf\">In the case of goods sold to other businesses via wholesale </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsc0\">distribution channels, revenue is r<span class=\"_ _3\"></span>ecognised when the Group have </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsc1\">satisfied the performance obligation of transferring the goods to </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsc2\">the customer upon delivery<span class=\"_ _3\"></span>. Payment terms ar<span class=\"_ _3\"></span>e generally 30-60 </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsc3\">days with no right of r<span class=\"_ _3\"></span>eturn.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls2a ws4 gsc4\">For goods held on consignment with thir<span class=\"_ _3\"></span>d-party retailers such as<span class=\"_ _7\"></span> </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls2a ws4 gsc5\">Amazon and Q<span class=\"_ _3\"></span>VC, r<span class=\"_ _3\"></span>evenue is recognised only when control of the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls2a ws4 gsc6\">goods transfers to the end customer<span class=\"_ _0\"></span>. Inventory r<span class=\"_ _3\"></span>emains on the<span class=\"_ _7\"></span> </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls2a ws4 gsc7\">Group<span class=\"_ _3\"></span>\u2019s balance sheet until sold by the consignee or title otherwise </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls2a ws1e gsc8\">passes. <span class=\"_ _3\"></span>Any payments received in advance are r<span class=\"_ _3\"></span>ecorded as deferred </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls2a ws4 gsc9\">revenue until the associated performance obligation is satisfied.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsca\">The Group<span class=\"_ _3\"></span>\u2019s product revenue is based on fix<span class=\"_ _3\"></span>ed price contracts and </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gscb\">therefore the amount of r<span class=\"_ _3\"></span>evenue to be earned from each contract </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gscc\">is determined by refer<span class=\"_ _3\"></span>ence to those fixed prices. Therefor<span class=\"_ _3\"></span>e, there </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gscd\">is no judgement involved in allocating the contr<span class=\"_ _3\"></span>act price to each </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsce\">unit as there is a fixed unit price for each pr<span class=\"_ _3\"></span>oduct sold.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gscf\">The goods sold by the Group include warr<span class=\"_ _3\"></span>anties and a returns policy </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gsd0\">under which customers may return defective or un<span class=\"_ _3\"></span>wanted products. </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gsd1\">In accordance with IFRS 15, warranties that pr<span class=\"_ _3\"></span>ovide assurance </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gsd2\">that the product complies with agreed-upon specifications ar<span class=\"_ _3\"></span>e<span class=\"_ _7\"></span> </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gsd3\">not treated as separate performance obligations. <span class=\"_ _3\"></span>A pr<span class=\"_ _3\"></span>ovision for </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gsd4\">warranty costs is therefor<span class=\"_ _3\"></span>e recognised in accordance with IAS </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gsd5\">37. For sales r<span class=\"_ _3\"></span>eturns, however<span class=\"_ _0\"></span>, the Group also recogniz<span class=\"_ _3\"></span>es an<span class=\"_ _7\"></span> </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gsd6\">asset for the right to recover in<span class=\"_ _3\"></span>ventory from returned goods, with a </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gsd7\">corresponding liability for expected r<span class=\"_ _3\"></span>efunds, reflecting that returns </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gsd8\">are not solely accounted for under IAS 37<span class=\"ls4\">.<span class=\"_ _256\"> </span></span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsd9\">For sales with a right of r<span class=\"_ _3\"></span>eturn, the Group recognises revenue only </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsda\">for the amount of consideration to which it expects to be entitled. </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsdb\">A<span class=\"_ _3\"></span> refund liability is recognised for the expected level of returns, </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsdc\">based on historical experience<span class=\"_ _3\"></span>. At the same time<span class=\"_ _3\"></span>, the Group </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsdd\">recognises an asset repr<span class=\"_ _3\"></span>esenting the right to recover products </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsde\">from customers on settlement of the refund liability<span class=\"_ _0\"></span>, measured by </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsdf\">reference to the carrying amount of the in<span class=\"_ _3\"></span>ventory expected to be </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gse0\">returned, less an<span class=\"_ _3\"></span>y expected costs to recover those goods.<span class=\"_ _256\"> </span></div><div class=\"t m0 hd ff3d fs6 fc1 sc0 ls4 ws4 gse1\">1.<span class=\"_ _3\"></span>6 Share-based pa<span class=\"_ _3\"></span>yments<span class=\"_ _256\"> </span></div><div class=\"t m0 h25 ff40 fsa fc1 sc0 ls4 ws4 gse2\">Equity<span class=\"_ _3\"></span>-settled<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gse3\">Equity<span class=\"_ _3\"></span>-settled share-based payment arrangements with employees </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gse4\">are measured at the fair value of the equity instruments gr<span class=\"_ _3\"></span>anted at<span class=\"_ _7\"></span> </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gse5\">the grant date in accordance with IFRS 2 Shar<span class=\"_ _3\"></span>e-based Payment.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gse6\">The fair value determined at grant date is recognised as an emplo<span class=\"_ _3\"></span>yee<span class=\"_ _7\"></span> </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gse7\">expense in the Consolidated Statement of Profit or Loss and Other </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws38 gse8\">Comprehensive Income over the vesting period, with a corr<span class=\"_ _3\"></span>esponding<span class=\"_ _7\"></span> </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gse9\">credit to equity within a share-based pa<span class=\"_ _3\"></span>yment reserve.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsea\">Non-mark<span class=\"_ _3\"></span>et vesting conditions are not tak<span class=\"_ _3\"></span>en into account when </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gseb\">estimating the fair value of the equity instruments at grant date<span class=\"_ _3\"></span>. </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsec\">Instead, they are tak<span class=\"_ _3\"></span>en into account by adjusting the number of </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsed\">equity instruments expected to vest at each reporting date so that </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsee\">the cumulative amount recognised over the vesting period r<span class=\"_ _3\"></span>eflects </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsef\">the number of awards that ultimately vest.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsf0\">Mark<span class=\"_ _3\"></span>et-based vesting conditions are incorporated into the gr<span class=\"_ _3\"></span>ant-<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsf1\">date fair value of the awards. <span class=\"_ _3\"></span>The expense recognised is not </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsf2\">adjusted if these mark<span class=\"_ _3\"></span>et conditions are not satisfied, provided that </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsf3\">all other vesting conditions are met.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsf4\">The fair value of the awards also r<span class=\"_ _3\"></span>eflects any non-vesting </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsf5\">conditions. F<span class=\"_ _3\"></span>ailure to satisfy a non-vesting condition is treated </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsf6\">as a cancellation and any unr<span class=\"_ _3\"></span>ecognised expense is recognised </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gsf7\">immediately in profit or loss.<span class=\"_ _256\"> </span></div>Where the terms of an awar<span class=\"_ _3\"></span>d provide for accelerated vesting upon the occurrence of a specified event, such as a listing of the Company\u2019s shares or other e<span class=\"_ _3\"></span>xit event (including the exchange of B and C shares for ordinary shar<span class=\"_ _3\"></span>es on IPO), any remaining unrecognised share-based pa<span class=\"_ _3\"></span>yment expense is recognised immediately in profit or loss at the date the vesting condition is satisfied, with a corresponding increase in the shar<span class=\"_ _3\"></span>e-based payment reserve<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>1.<span class=\"_ _3\"></span>7 Excep<span class=\"_ _3\"></span>tional items<span class=\"_ _256\"> </span>The Group presents e<span class=\"_ _3\"></span>xceptional items on the face of the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>. These are transactions that fall within the ordinary activities of the Group but ar<span class=\"_ _3\"></span>e presented separately due to their size or incidence<span class=\"_ _3\"></span>. This allows to better understand the elements of financial performance for the year<span class=\"_ _0\"></span>, facilitating comparison with prior periods and assessing trends in financial performance more readily<span class=\"_ _0\"></span>.<span class=\"_ _256\"> </span>Items are presented as e<span class=\"_ _3\"></span>xceptional when they are material and their separate disclosure is consider<span class=\"_ _3\"></span>ed relevant to an understanding of the Group<span class=\"_ _3\"></span>\u2019s financial performance, in accordance with IAS 1.<span class=\"_ _256\"> </span>1.8 F<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>eign currency<span class=\"_ _256\"> </span>T<span class=\"_ _3\"></span>ransactions and balances<span class=\"_ _256\"> </span>T<span class=\"_ _3\"></span>ransactions entered into by Gr<span class=\"_ _3\"></span>oup entities in a currency other than the currency of the primary economic en<span class=\"_ _3\"></span>vironment in which they operate (their functional curr<span class=\"_ _3\"></span>ency) are recorded at the r<span class=\"_ _3\"></span>ates ruling when the transactions occur<span class=\"_ _0\"></span>. For<span class=\"_ _3\"></span>eign currency monetary assets and liabilities are translated at the r<span class=\"_ _3\"></span>ates ruling at the reporting date<span class=\"_ _3\"></span>. Foreign currency non-monetary items measur<span class=\"_ _3\"></span>ed at historical cost are translated using the e<span class=\"_ _3\"></span>xchange rate at the date of the underlying transaction and are not r<span class=\"_ _3\"></span>etranslated at the reporting date. F<span class=\"_ _3\"></span>oreign currency non-monetary items measured at fair value are translated at the e<span class=\"_ _3\"></span>xchange rates ruling when the fair value was determined.<span class=\"_ _256\"> </span>Exchange differences arising on the r<span class=\"_ _3\"></span>etranslation of unsettled monetary assets and liabilities are recognised immediately in profit or loss, ex<span class=\"_ _3\"></span>cept for foreign currency borro<span class=\"_ _3\"></span>wings qualifying as a hedge of a net investment in a for<span class=\"_ _3\"></span>eign operation, in which case ex<span class=\"_ _3\"></span>change differences are recognised in other comprehensive income and accumulated in the foreign ex<span class=\"_ _3\"></span>change reserve along with the ex<span class=\"_ _3\"></span>change differences arising on the retranslation of the foreign operation. Exchange gains and losses arising on the retr<span class=\"_ _3\"></span>anslation of monetary financial assets are treated as a separ<span class=\"_ _3\"></span>ate component of the change in fair value and recognised in profit or loss.<span class=\"_ _256\"> </span>On consolidation, the results of overseas oper<span class=\"_ _3\"></span>ations are translated into GBP at rates appr<span class=\"_ _3\"></span>oximating to those ruling when the transactions took place<span class=\"_ _3\"></span>. All assets and liabilities of overseas operations, including goodwill arising on the acquisition of those operations, are tr<span class=\"_ _3\"></span>anslated at the rate ruling at the reporting date. Exchange differences arising on tr<span class=\"_ _3\"></span>anslating the opening net assets at opening rate and the results of o<span class=\"_ _3\"></span>verseas operations at<span class=\"_ _256\"> </span>actual rate are r<span class=\"_ _3\"></span>ecognised in other comprehensive income and accumulated in the foreign ex<span class=\"_ _3\"></span>change reserve.<span class=\"_ _256\"> </span>Exchange differences r<span class=\"_ _3\"></span>ecognised in profit or loss in Group entities\u2019 separate Financial Statements on the translation of long-term monetary items forming part of the Group<span class=\"_ _3\"></span>\u2019s net investment in the overseas operation concerned ar<span class=\"_ _3\"></span>e reclassified to other comprehensive income and accumulated in the foreign e<span class=\"_ _3\"></span>xchange reserve on consolidation.<span class=\"_ _256\"> </span>1.9 Finance costs<span class=\"_ _256\"> </span>Finance costs consist of interest expense on borr<span class=\"_ _3\"></span>owings and interest on lease liabilities. Finance costs are r<span class=\"_ _3\"></span>ecognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income using the effective interest method. <span class=\"_ _3\"></span>This method allocates the cost of financial liabilities over their expected terms so that the interest expense is r<span class=\"_ _3\"></span>ecognised at a constant periodic rate on the carrying amount of the liability<span class=\"_ _0\"></span>. Finance costs also include the amortisation of any discounts, pr<span class=\"_ _3\"></span>emiums, and directly attributable transaction costs incurr<span class=\"_ _3\"></span>ed in connection with the arrangement of borro<span class=\"_ _3\"></span>wings and lease liabilities.<span class=\"_ _256\"> </span>1.<span class=\"_ _0\"></span>10 T<span class=\"_ _e\"></span>axation<span class=\"_ _256\"> </span>The tax expense for the year comprises current and deferred tax. <span class=\"_ _3\"></span>T<span class=\"_ _0\"></span>ax<span class=\"_ _7\"></span> is recognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>, except that a charge attributable to an item of income and expense recognised as other compr<span class=\"_ _3\"></span>ehensive<span class=\"_ _7\"></span> income or to an item recognised directly in equity is also r<span class=\"_ _3\"></span>ecognised in<span class=\"_ _7\"></span> other comprehensive income or directly in equity<span class=\"_ _0\"></span>, respectively<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>The current tax charge is calculated on the basis of tax r<span class=\"_ _3\"></span>ates and laws that ha<span class=\"_ _3\"></span>ve been enacted or substantively enacted by the reporting date in the countries where the Gr<span class=\"_ _3\"></span>oup operates and generates taxable income<span class=\"_ _3\"></span>. Deferred tax assets and liabilities are r<span class=\"_ _3\"></span>ecognised where the carrying amount of an asset or liability in the Consolidated Statement of Financial Position differs from its tax base<span class=\"_ _3\"></span>, except for differences arising on:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>the initial recognition of goodwill;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>the initial recognition of an asset or liability in a transaction which is not a business combination and at the time of the transaction affects neither accounting or taxable profit, and<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>investments in subsidiaries and joint arrangements where the Group is able to control the timing of the r<span class=\"_ _3\"></span>eversal of the difference and it is probable that the differ<span class=\"_ _3\"></span>ence will not reverse in the foreseeable future<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Recognition of deferred tax assets is restricted to those instances where it is probable that taxable pr<span class=\"_ _3\"></span>ofit will be available against which the difference can be utilised.<span class=\"_ _256\"> </span>The amount of the asset or liability is determined using tax rates that have been enacted or substantively enacted b<span class=\"_ _3\"></span>y the reporting date and are expected to apply when the deferr<span class=\"_ _3\"></span>ed tax liabilities are settled.<span class=\"_ _256\"> </span>When there is uncertainty concerning the Group<span class=\"_ _3\"></span>\u2019s filing position regarding the tax bases of assets or liabilities, the taxability of certain transactions or other tax<span class=\"_ _3\"></span>-related assumptions, then the Gr<span class=\"_ _3\"></span>oup:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>considers whether uncertain tax treatments should be considered separately<span class=\"_ _0\"></span>, or together as a group, based on which approach pro<span class=\"_ _3\"></span>vides better predictions of the resolution;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>determines if it is probable that the tax authorities will accept the uncertain tax treatment; and<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>if it is not probable that the uncertain tax treatment will be accepted, measure the tax uncertainty based on the most lik<span class=\"_ _3\"></span>ely amount or expected value, depending on whiche<span class=\"_ _3\"></span>ver method better predicts the resolution of the uncertainty<span class=\"_ _0\"></span>. This<span class=\"_ gs26\"> </span>measurement is requir<span class=\"_ _3\"></span>ed to be based on the assumption that each of the tax authorities will examine amounts the<span class=\"_ _3\"></span>y have a right to e<span class=\"_ _3\"></span>xamine and have full knowledge of all related information when making those examinations.<span class=\"_ _256\"> </span>Deferred tax assets and liabilities are offset when the Gr<span class=\"_ _3\"></span>oup has a legally enforceable right to offset current tax assets and liabilities, and the deferred tax assets and liabilities relate to tax<span class=\"_ _3\"></span>es levied by the same tax authority on either:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>the same taxable group compan<span class=\"_ _3\"></span>y<span class=\"_ _3\"></span>, or<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>different Group entities which intend either to settle current tax assets and liabilities on a net basis, or to realise the assets and settle the liabilities simultaneously<span class=\"_ _3\"></span>, in each future period in which significant amounts of deferred tax assets or liabilities are expected to be settled or r<span class=\"_ _3\"></span>ecovered.<span class=\"_ _256\"> </span>1.<span class=\"_ _0\"></span>11 Goodwill<span class=\"_ _256\"> </span>Goodwill represents the e<span class=\"_ _3\"></span>xcess of the cost of a business combination over the Group<span class=\"_ _3\"></span>\u2019s interest in the fair value of identifiable assets, liabilities and contingent liabilities acquired.<span class=\"_ _256\"> </span>Cost comprises the fair value of assets given, liabilities assumed and equity instruments issued, plus the amount of any non-controlling interests in the acquir<span class=\"_ _3\"></span>ee plus, if the business combination is achieved in stages, the fair value of the existing equity interest in the acquiree<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Goodwill is capitalised as an intangible asset that is not amortised but instead tested annually for impairment. <span class=\"_ _3\"></span>Any impairment in carrying value is charged to the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Goodwill is allocated to cash-generating units (\u2018CGUs<span class=\"_ _3\"></span>\u2019) or groups of CGUs expected to benefit from the s<span class=\"_ _3\"></span>ynergies of the combination and is tested annually for impairment, or more frequently if indicators arise.<span class=\"_ _256\"> </span>1.<span class=\"_ _0\"></span>12 Intangible assets other<span class=\"_ _3\"></span> than goodwill<span class=\"_ _256\"> </span>Research and dev<span class=\"_ _3\"></span>elopment<span class=\"_ _256\"> </span>Expenditure on resear<span class=\"_ _3\"></span>ch activities is recognised as an expense in the period in which it is incurred.<span class=\"_ _256\"> </span>An internally generated intangible asset arising from de<span class=\"_ _3\"></span>velopment (or from the development phase of an internal pr<span class=\"_ _3\"></span>oject) is recognised if<span class=\"_ _3\"></span>, and only if the Group can demonstrate all of the following conditions:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>the technical feasibility of completing the intangible asset so that it will be available for use or sale;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>its intention to complete the intangible asset and use or sell it;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>its ability to use or sell the intangible asset;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>how the intangible asset will generate probable future economic benefits;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>the availability of adequate technical, financial and other resources to complete the de<span class=\"_ _3\"></span>velopment and to use or sell the intangible asset; and<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>its ability to measure reliably the expenditure attributable to the intangible asset during its development.<span class=\"_ _256\"> </span>The capitalised development costs are subsequently amortised on a straight<span class=\"_ _3\"></span>-line basis over their useful economic lives, being the period over which the Group e<span class=\"_ _3\"></span>xpects to benefit from selling the products developed.<span class=\"_ _256\"> </span>If it is not possible to distinguish between the research phase and the development phase of an internal project, the e<span class=\"_ _3\"></span>xpenditure is treated as if it were all incurr<span class=\"_ _3\"></span>ed in the research phase only<span class=\"_ _3\"></span>. In the research phase of an internal pr<span class=\"_ _3\"></span>oject, it is not possible to demonstrate that the project will gener<span class=\"_ _3\"></span>ate future economic benefits and hence all expenditure on r<span class=\"_ _3\"></span>esearch has been recognised as an expense in the Consolidated Statement of Pr<span class=\"_ _3\"></span>ofit and Loss and Other Comprehensive Income when it is incurred.<span class=\"_ _256\"> </span>The amortisation expense is included within administrative expenses in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Externally acquired intangible assets<span class=\"_ _256\"> </span>Externally acquired intangible assets are initially r<span class=\"_ _3\"></span>ecognised at cost and subsequently amortised on a straight<span class=\"_ _3\"></span>-line basis over their useful economic lives.<span class=\"_ _256\"> </span>Intangible assets are recognised on business combinations if they are separ<span class=\"_ _3\"></span>able from the acquired entity or give rise to other contractual/legal rights. <span class=\"_ _3\"></span>The amounts ascribed to such intangibles are arrived at by using appr<span class=\"_ _3\"></span>opriate valuation techniques.<span class=\"_ _256\"> </span>All intangible assets other than goodwill are assumed to ha<span class=\"_ _3\"></span>ve finite useful lives and are amortised accordingly<span class=\"_ _0\"></span>.<span class=\"ws1f\"> Amortisation <span class=\"_ _7\"></span>is </span>calculated on a straight<span class=\"_ _3\"></span>-line basis over the estimated useful life of the asset as follows:<span class=\"_ _256\"> </span>Category<span class=\"_ _176\"> </span>Amortisation %<span class=\"_ _9f\"> </span>Remaining useful life<span class=\"_ _256\"> </span>Patents and licences<span class=\"_ _59\"> </span>10%<span class=\"_ _fe\"> </span>3 to 9 years<span class=\"_ _256\"> </span>Product development<span class=\"_ _bc\"> </span>50%<span class=\"_ _fe\"> </span>1 to 2 years<span class=\"_ _256\"> </span>W<span class=\"_ _3\"></span>ebsite costs<span class=\"_ _83\"> </span>20%<span class=\"_ _177\"> </span>1 to 4 years<span class=\"_ _256\"> </span>Intellectual property<span class=\"_ _95\"> </span>20%<span class=\"_ _177\"> </span>1 to 2 years<span class=\"_ _256\"> </span>Brand<span class=\"_ _f7\"> </span>10% - 20%<span class=\"_ _174\"> </span>7 to 9 years<span class=\"_ _256\"> </span>The amortisation expense is included within administrative expenses in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>1.<span class=\"_ _0\"></span>13 Property<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _256\"> </span>Property<span class=\"_ _0\"></span>, plant and equipment is carried at cost less accumulated<span class=\"_ _7\"></span> depreciation and impairment losses, if an<span class=\"_ _3\"></span>y<span class=\"_ _3\"></span>. Cost includes initial cost and subsequent expenditures that ar<span class=\"_ _3\"></span>e directly attributable to the related asset when it is probable that futur<span class=\"_ _3\"></span>e economic benefits<span class=\"_ _7\"></span> associated with the item will flow to the Group and the cost of the item can be measured reliably<span class=\"_ _0\"></span>. All other repair and maintenance costs are charged to Consolidated Statement of Pr<span class=\"_ _3\"></span>ofit and Loss and<span class=\"_ _7\"></span> Other Comprehensive Income during the year the<span class=\"_ _3\"></span>y are incurred.<span class=\"_ _256\"> </span>Depreciation is pro<span class=\"_ _3\"></span>vided on items of property<span class=\"_ _3\"></span>, plant and equipment so as to write off their carrying value over their expected useful economic lives on a straight<span class=\"_ _3\"></span>-line basis.<span class=\"_ _256\"> </span>Depreciation is pro<span class=\"_ _3\"></span>vided on the following basis:<span class=\"_ _256\"> </span>Leasehold property improvements<span class=\"_ _52\"> </span>10% straight line<span class=\"_ _256\"> </span>Plant and equipment<span class=\"_ _106\"> </span>20% - 25% straight line<span class=\"_ _256\"> </span>Fixtures and fittings<span class=\"_ _178\"> </span>20% straight line<span class=\"_ _256\"> </span>Computer equipment<span class=\"_ _5a\"> </span>20% - 33% straight line<span class=\"_ _256\"> </span>Assets under construction<span class=\"_ _2e\"> </span> <span class=\"_ _1\"></span>Not depreciated until brought into use<span class=\"_ _256\"> </span>The assets\u2019 r<span class=\"_ _3\"></span>esidual values, useful lives and depreciation methods are re<span class=\"_ _3\"></span>viewed, and adjusted prospectively if appropriate. If ther<span class=\"_ _3\"></span>e is an indication of a significant change since the last reporting date, the r<span class=\"_ _3\"></span>ecoverable amount of the asset in its current condition is estimated in order to determine the extent of the impairment loss, if<span class=\"_ gs26\"> </span>any<span class=\"_ _0\"></span>. The recover<span class=\"_ _3\"></span>able amount of an asset is the greater of its value in use and its fair value less cost of disposal. <span class=\"_ _3\"></span>An impairment loss is recognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>, wherever the carrying amount of the asset ex<span class=\"_ _3\"></span>ceeds its recoverable amount.<span class=\"_ _256\"> </span>Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are r<span class=\"_ _3\"></span>ecognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>1.<span class=\"_ _0\"></span>14 Leases<span class=\"_ _256\"> </span>Identifying Leases<span class=\"_ _256\"> </span>The Group accounts for a contract, or a portion of a contr<span class=\"_ _3\"></span>act, as a lease when it conve<span class=\"_ _3\"></span>ys the right to use an asset for a period of time in ex<span class=\"_ _3\"></span>change for consideration. Leases are those contracts that satisfy the following criteria:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>there is an identified asset;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>the Group obtains substantially all the economic benefits from use of the asset; and<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>the Group has the right to direct use of the asset.<span class=\"_ _256\"> </span>The Group considers whether the supplier has substantive substitution rights. If the supplier does have those rights, the contract is not identified as giving rise to a lease<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>In determining whether the Group obtains substantially all the economic benefits from use of the asset, the Group considers only the economic benefits that arise from the use of the asset, not those incidental to legal ownership or other potential benefits.<span class=\"_ _256\"> </span>In determining whether the Group has the right to direct use of the asset, the Group considers whether it directs ho<span class=\"_ _3\"></span>w and for what<span class=\"_ _7\"></span> purpose the asset is used throughout the period of use<span class=\"_ _3\"></span>. If there are no significant decisions to be made because they are pr<span class=\"_ _3\"></span>e-determined<span class=\"_ _7\"></span> due to the nature of the asset, the Group considers whether it was involved in the design of the asset in a wa<span class=\"_ _3\"></span>y that predetermines how and for what purpose the asset will be used throughout the period of use. If the contr<span class=\"_ _3\"></span>act or portion of a contract does not satisfy these<span class=\"_ _7\"></span> criteria, the Group applies other applicable IFRSs rather than IFRS 16.<span class=\"_ _256\"> </span>All leases are accounted for by r<span class=\"_ _3\"></span>ecognising a right-of-use asset and a lease liability ex<span class=\"_ _3\"></span>cept for:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>leases of low value assets; and<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>leases with a term of 12 months or less.<span class=\"_ _256\"> </span>For these e<span class=\"_ _3\"></span>xempt leases, the Group recognises the lease payments as an expense on a str<span class=\"_ _3\"></span>aight-line basis over the lease term, or another systematic basis if that mor<span class=\"_ _3\"></span>e accurately represents the pattern of the Gr<span class=\"_ _3\"></span>oup\u2019s benefit.<span class=\"_ _256\"> </span>Lease measurement<span class=\"_ _256\"> </span>Lease liabilities are measured at the pr<span class=\"_ _3\"></span>esent value of the contractual payments due to the lessor o<span class=\"_ _3\"></span>ver the lease term, with the discount rate determined by r<span class=\"_ _3\"></span>eference to the rate inherent in the lease unless (as is typically the case) this is not readily determinable, in which case the Gr<span class=\"_ _3\"></span>oup\u2019s incremental borro<span class=\"_ _3\"></span>wing rate on commencement of the lease is used. <span class=\"_ _3\"></span>Variable lease payments are only included in the measur<span class=\"_ _3\"></span>ement of the lease liability if they depend on an inde<span class=\"_ _3\"></span>x or rate. In such cases, the initial measurement of the lease liability assumes the variable element will remain unchanged throughout the lease term. Other variable lease payments are e<span class=\"_ _3\"></span>xpensed in the period to which they relate.<span class=\"_ _256\"> </span>On initial recognition, the carrying value of the lease liability also includes:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>amounts expected to be payable under any r<span class=\"_ _3\"></span>esidual value guarantee;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>the exercise price of an<span class=\"_ _3\"></span>y purchase option granted in favour of the Group if it is reasonably certain to e<span class=\"_ _3\"></span>xercise that option;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>any penalties payable for terminating the lease<span class=\"_ _3\"></span>, if the term of the lease has been estimated on the basis of the termination option being ex<span class=\"_ _3\"></span>ercised.<span class=\"_ _256\"> </span>Right-of-use assets ar<span class=\"_ _3\"></span>e initially measured at the amount of the lease liability<span class=\"_ _3\"></span>, reduced for an<span class=\"_ _3\"></span>y lease incentives received, and increased for:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _e\"></span>lease payments made at or before commencement of the lease;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>initial direct costs incurred; and<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>the amount of any provision recognised wher<span class=\"_ _3\"></span>e the Group is contractually requir<span class=\"_ _3\"></span>ed to dismantle, remove or restor<span class=\"_ _3\"></span>e the leased asset (typically leasehold dilapidations).<span class=\"_ _256\"> </span><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs22d\">Subsequent to initial measurement lease liabilities increase as </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs22e\">a result of interest char<span class=\"_ _3\"></span>ged at a constant rate on the balance </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs22f\">outstanding and are reduced for lease pa<span class=\"_ _3\"></span>yments made. </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs230\">Right-of-use assets ar<span class=\"_ _3\"></span>e amortised on a straight-line basis over the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs231\">remaining term of the lease or over the r<span class=\"_ _3\"></span>emaining economic life of </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs232\">the asset if<span class=\"_ _3\"></span>, rarely<span class=\"_ _3\"></span>, this is judged to be shorter than the lease term.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs233\">When the Group re<span class=\"_ _3\"></span>vises its estimate of the term of any lease </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs234\">(because, for e<span class=\"_ _3\"></span>xample, it reassesses the probability of a lessee </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs235\">extension or termination option being e<span class=\"_ _3\"></span>xercised), it adjusts the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs236\">carrying amount of the lease liability to reflect the payments to </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs237\">mak<span class=\"_ _3\"></span>e over the revised term, which are discounted using a r<span class=\"_ _3\"></span>evised </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs238\">discount rate<span class=\"_ _3\"></span>. The carrying value of lease liabilities is similarly </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs239\">revised when the variable element of futur<span class=\"_ _3\"></span>e lease payments </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs23a\">dependent on a rate or index is r<span class=\"_ _3\"></span>evised, except the discount rate </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs23b\">remains unchanged. In both cases an equivalent adjustment is </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs23c\">made to the carrying value of the right-of-use asset, with the r<span class=\"_ _3\"></span>evised </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs23d\">carrying amount being amortised over the remaining (r<span class=\"_ _3\"></span>evised) lease </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs23e\">term. If the carrying amount of the right-of-use asset is adjusted to </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs23f\">zero<span class=\"_ _3\"></span>, any further reduction is recognised in pr<span class=\"_ _3\"></span>ofit or loss.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs240\">When the Group renegotiates the contr<span class=\"_ _3\"></span>actual terms of a lease </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs241\">with the lessor<span class=\"_ _0\"></span>, the accounting depends on the nature of the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs242\">modification:<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs243\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>if the renegotiation results in one or more additional assets </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs244\">being leased for an amount commensurate with the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs245\">standalone price for the additional rights-of-use obtained, </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs246\">the modification is accounted for as a separate lease in </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs247\">accordance with the above polic<span class=\"_ _3\"></span>y;<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs248\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>in all other cases where the renegotiation increases the scope </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs249\">of the lease (whether that is an extension to the lease term, </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs24a\">or one or more additional assets being leased for an amount </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs24b\">that is not commensurate with the standalone price for the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs24c\">additional rights-of-use obtained);<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws3f gs24d\">\u2022  <span class=\"_ _fa\"></span><span class=\"ws4\">the lease liability is remeasured using the discount r<span class=\"_ _3\"></span>ate </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs24e\">applicable on the modification date, with the right<span class=\"_ _3\"></span>-of-use asset </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs24f\">being adjusted by the same amount; and<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs250\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>if the renegotiation results in a decrease in the scope of the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs251\">lease, both the carrying amount of the lease liability and </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs252\">right-of-use assets ar<span class=\"_ _3\"></span>e reduced by the same proportion to </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs253\">reflect the partial or full termination of the lease with an<span class=\"_ _3\"></span>y </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs254\">difference recognised in pr<span class=\"_ _3\"></span>ofit or loss. The lease liability is then </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs255\">further adjusted to ensure its carrying amount reflects the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs256\">amount of the renegotiated payments o<span class=\"_ _3\"></span>ver the renegotiated </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs257\">term, with the modified lease payments discounted at the rate </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs258\">applicable on the modification date. <span class=\"_ _3\"></span>The right-of use asset is </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs259\">adjusted by the same amount.<span class=\"_ _256\"> </span></div><div class=\"t m0 hd ff3d fs6 fc1 sc0 ls4 ws4 gs25a\">1.<span class=\"_ _0\"></span>15 Impairment of<span class=\"_ _3\"></span> non-financial assets<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs25b\">At each reporting date<span class=\"_ _3\"></span>, the Group reviews the carrying amounts </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs25c\">of its property<span class=\"_ _0\"></span>, plant and equipment and intangible assets to </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs25d\">determine whether there is an<span class=\"_ _3\"></span>y indication that those assets </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs25e\">have suffer<span class=\"_ _3\"></span>ed an impairment loss. If any such indication exists, </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs25f\">the recover<span class=\"_ _3\"></span>able amount of the asset is estimated to determine </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs260\">the extent of the impairment loss (if an<span class=\"_ _3\"></span>y). Goodwill is allocated<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs261\">to the Group<span class=\"_ _3\"></span>\u2019s cash-generating units (CGUs) and is review<span class=\"_ _3\"></span>ed for </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs262\">impairment at least annually<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>An impairment loss is recognised </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs263\">wherever the carrying amount of the asset e<span class=\"_ _3\"></span>xceeds its </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs264\">recover<span class=\"_ _3\"></span>able amount. Where the asset does not generate cash </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs265\">flows that are independent fr<span class=\"_ _3\"></span>om other assets, the group estimates </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs266\">the recover<span class=\"_ _3\"></span>able amount of the cash-generating unit to which </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs267\">the asset belongs. When a reasonable and consistent basis of </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs268\">allocation can be identified, corporate assets are also allocated to </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs269\">individual cash-generating units, or otherwise they ar<span class=\"_ _3\"></span>e allocated </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs26a\">to the smallest group of cash-generating units for which a </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs26b\">reasonable and consistent allocation basis can be identified.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs26c\">The recover<span class=\"_ _3\"></span>able amount of an asset is the greater of its value </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs26d\">in use and its fair value less cost of disposal. V<span class=\"_ _3\"></span>alue in use is </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs26e\">determined using pre-tax cash flow pr<span class=\"_ _3\"></span>ojections based on financial </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs26f\">budgets approved b<span class=\"_ _3\"></span>y management and discounted at a pre-<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs270\">tax discount rate that reflects curr<span class=\"_ _3\"></span>ent market assessments of </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs271\">the time value of money and the risk<span class=\"_ _3\"></span>s specific to the asset or </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs272\">CGU. Impairment losses ar<span class=\"_ _3\"></span>e recognised in the Consolidated </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs273\">Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>. </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs274\">A<span class=\"_ _3\"></span> previously recognised impairment loss is reversed only if </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs275\">there has been a change in the estimates used to determine </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs276\">the asset\u2019s recoverable amount since the last impairment loss </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs277\">was recognised. If that is the case<span class=\"_ _3\"></span>, the carrying amount of the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs278\">asset is increased to its reco<span class=\"_ _3\"></span>verable amount. That increased </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs279\">amount cannot ex<span class=\"_ _3\"></span>ceed the carrying amount that would have </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs27a\">been determined, net of depreciation, had no impairment loss </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs27b\">been recognised for the asset in prior years. Such re<span class=\"_ _3\"></span>versal is </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs27c\">recognised in the Consolidated Statement of Profit and Loss and </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs27d\">Other Comprehensive Income<span class=\"_ _3\"></span>. An impairment loss recognised for </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs27e\">goodwill is not reversed in a subsequent period.<span class=\"_ _256\"> </span></div><div class=\"t m0 hd ff3d fs6 fc1 sc0 ls4 ws4 gs27f\">1.<span class=\"_ _0\"></span>16 Inven<span class=\"_ _3\"></span>tories<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs280\">Inventories ar<span class=\"_ _3\"></span>e initially recognised at cost and subsequently </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs281\">measured at the lower of cost and net r<span class=\"_ _3\"></span>ealisable value (NRV). </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs282\">Cost is determined using the first in, first out (FIFO) method. Cost </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs283\">comprises all costs of purchase<span class=\"_ _3\"></span>, costs of conversion and other </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs284\">costs incurred in bringing the in<span class=\"_ _3\"></span>ventories to their present location </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs285\">and condition.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs286\">Net realisable value (NR<span class=\"_ _3\"></span>V) represents the estimated selling price </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs287\">in the ordinary course of business, less the estimated costs of </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs288\">completion and the estimated costs necessary to mak<span class=\"_ _3\"></span>e the sale.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gs289\">At each reporting date<span class=\"_ _3\"></span>, an assessment is made for impairment.<span class=\"_ _7\"></span> </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gs28a\">Any e<span class=\"_ _3\"></span>xcess of the carrying amount of inventories over their NR<span class=\"_ _3\"></span>V </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gs28b\">is recognised as an impairment loss in profit or loss. Re<span class=\"_ _3\"></span>versals of<span class=\"_ _7\"></span> </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gs28c\">impairment losses are recognised in the Consolidated Statement </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gs28d\">of Profit and Loss and Other Comprehensive Income when the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gs28e\">circumstances that pre<span class=\"_ _3\"></span>viously caused the impairment no longer exist.<span class=\"_ _256\"> </span></div><div class=\"t m0 hd ff3d fs6 fc1 sc0 ls4 ws4 gs28f\">1.<span class=\"_ _0\"></span>17 T<span class=\"_ _5\"></span>r<span class=\"_ _3\"></span>ade receiv<span class=\"_ _3\"></span>ables<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs290\">T<span class=\"_ _3\"></span>rade receivables are amounts due fr<span class=\"_ _3\"></span>om customers for goods </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs291\">in the ordinary course of business. If collection is expected in </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs292\">one year or less (or in the normal operating c<span class=\"_ _3\"></span>ycle of the business </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs293\">if longer), they are classified as curr<span class=\"_ _3\"></span>ent assets. If not, they are </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs294\">presented as non-current assets.<span class=\"_ _256\"> </span></div>Under IFRS 9, the Group applies the simplified approach for trade receivables, under which e<span class=\"_ _3\"></span>xpected credit losses (ECLs) are recognised o<span class=\"_ _3\"></span>ver the lifetime of the receivables. ECLs are calculated based on a combination of historical credit loss experience<span class=\"_ _3\"></span>, adjusted for forward-looking information, including current and forecasted economic conditions that ma<span class=\"_ _3\"></span>y affect the customers\u2019 ability to pa<span class=\"_ _3\"></span>y<span class=\"_ _3\"></span>. For tr<span class=\"_ _3\"></span>ade receivables, which are reported net of impairment, any expected credit losses ar<span class=\"_ _3\"></span>e recorded in a separate losses account and recognised within operating e<span class=\"_ _3\"></span>xpenses in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>. There has been no material change in the loss allowance for these instruments following the adoption of IFRS 9. 1.<span class=\"_ _0\"></span>18 Cash and cash equivalents<span class=\"_ _256\"> </span>Cash is represented b<span class=\"_ _3\"></span>y cash in hand. Cash equivalents are highly liquid investments that matur<span class=\"_ _3\"></span>e in no more than three months from the date of acquisition and that are readily con<span class=\"_ _3\"></span>vertible to known amounts of cash with insignificant risk of change in value.<span class=\"_ _256\"> </span>1.<span class=\"_ _0\"></span>19 T<span class=\"_ _5\"></span>r<span class=\"_ _3\"></span>ade pay<span class=\"_ _3\"></span>ables<span class=\"_ _256\"> </span>T<span class=\"_ _3\"></span>rade payables ar<span class=\"_ _3\"></span>e obligations to pay for goods or services that have been acquir<span class=\"_ _3\"></span>ed in the ordinary course of business from suppliers. <span class=\"_ _3\"></span>Accounts payable are classified as current liabilities if payment is due within one year or less (or in the normal operating cycle of the business if longer). If not, the<span class=\"_ _3\"></span>y are presented as non-current liabilities.<span class=\"_ _256\"> </span>T<span class=\"_ _3\"></span>rade payables ar<span class=\"_ _3\"></span>e recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.<span class=\"_ _256\"> </span>1.20 Pr<span class=\"_ _3\"></span>ovisions f<span class=\"_ _3\"></span>or liabilities<span class=\"_ _256\"> </span>Provisions ar<span class=\"_ _3\"></span>e recognised when an event has occurred  that gives the Group a legal or constructive obligation, it is probable that an outflow of economic benefits will be requir<span class=\"_ _3\"></span>ed to settle the obligation, and a reliable estimate can be made of the amount of the obligation.<span class=\"_ _256\"> </span>For warr<span class=\"_ _3\"></span>anty provisions, expected costs are recognised at the date of sale of the beauty devices, based on the best estimate of the expenditure r<span class=\"_ _3\"></span>equired  to settle the Group\u2019<span class=\"_ _3\"></span>s obligation. These provisions ar<span class=\"_ _3\"></span>e calculated using historical data and anticipated future claims to ensure the estimate r<span class=\"_ _3\"></span>eflects management<span class=\"_ _7\"></span>\u2019s most accurate assessment.<span class=\"_ _256\"> </span>Provisions ar<span class=\"_ _3\"></span>e charged as an expense to the Consolidated Statement of Profit and Loss and Other Comprehensive Income in the year the obligation arises and are measured at the best estimate of the expenditure r<span class=\"_ _3\"></span>equired to settle the obligation at the reporting date<span class=\"_ _3\"></span>, taking into account relevant risks and uncertainties. Provisions ar<span class=\"_ _3\"></span>e reviewed at each reporting date and adjusted to reflect the current best estimate of the obligation.<span class=\"_ _256\"> </span>When payments are made<span class=\"_ _3\"></span>, they are deducted from the pro<span class=\"_ _3\"></span>vision recognised in  the Consolidated Statement of Financial Position.<span class=\"_ _256\"> </span>1.21 Financial instruments<span class=\"_ _256\"> </span>Financial instruments are recognised when the Gr<span class=\"_ _3\"></span>oup becomes a party to the contractual pro<span class=\"_ _3\"></span>visions of the instrument.<span class=\"_ _256\"> </span>Financial assets<span class=\"_ _256\"> </span>Financial assets include the following items:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>Tr<span class=\"_ _3\"></span>ade receivables, amounts owed by group undertakings and other short-term r<span class=\"_ _3\"></span>eceivables, which are initially recognised at fair value and subsequently carried at amortised cost.<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>Foreign ex<span class=\"_ _3\"></span>change forward contracts, which are measured at fair value through profit or loss (FVTPL) which changes in fair value recognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income as they arise<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>Cash and cash equivalents.<span class=\"_ _256\"> </span>Initial measurement<span class=\"_ _256\"> </span>A<span class=\"_ _3\"></span> financial asset is initially measured at fair value plus, for an item not at fair value through profit or loss (FVTPL), tr<span class=\"_ _3\"></span>ansaction costs directly attributable to its acquisition or issue<span class=\"_ _3\"></span>. T<span class=\"_ _3\"></span>rade receivables without a significant financing component are initially recognised at their transaction amount.<span class=\"_ _256\"> </span>Subsequent measurement<span class=\"_ _256\"> </span>As<span class=\"_ _3\"></span>sets classified as at amortised cost are subsequently measured using the effective interest method. <span class=\"_ _3\"></span>The effective interest rate is the r<span class=\"_ _3\"></span>ate that exactly discounts the future cash receipts through the life of the instrument to the net carrying<span class=\"_ _3\"></span> amount on initial recognition. Interest income is r<span class=\"_ _3\"></span>ecognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>For<span class=\"_ _3\"></span>eign exchange forward contracts, being classified as FVTPL, are subsequently measured at fair value at each r<span class=\"_ _3\"></span>eporting date, with all gains and losses recognised directly in pr<span class=\"_ _3\"></span>ofit or loss. Financial assets that are held within a different business model other than \u2018hold to collect\u2019 or \u2018hold to collect and sell\u2019 are categorised at fair value through profit and loss (FVTPL). F<span class=\"_ _3\"></span>urther<span class=\"_ _3\"></span>, financial assets whose contractual cash flows ar<span class=\"_ _3\"></span>e not solely payments of principal and interest ar<span class=\"_ _3\"></span>e accounted for at FVTPL. All<span class=\"_ gs26\"> </span>derivative financial instruments fall into this category<span class=\"_ _3\"></span>, ex<span class=\"_ _3\"></span>cept for those designated and effective as hedging instruments, for which the hedge accounting requirements apply<span class=\"_ _0\"></span>.<span class=\"_ _256\"> </span>Assets in this category are measur<span class=\"_ _3\"></span>ed at fair value with gains or losses recognised in profit or loss. <span class=\"_ _3\"></span>The fair values of financial assets in this category are determined by r<span class=\"_ _3\"></span>eference to active mark<span class=\"_ _3\"></span>et transactions or using a valuation technique where no active mark<span class=\"_ _3\"></span>et exists.<span class=\"_ _256\"> </span>The Group measures loss allo<span class=\"_ _3\"></span>wances at an amount equal to lifetime expected credit loss (ECL) for tr<span class=\"_ _3\"></span>ade receivables, with ECL being losses that arise from possible default events o<span class=\"_ _3\"></span>ver the expected life of the financial instrument. ECLs are a pr<span class=\"_ _3\"></span>obability weighted estimate of credit losses, measured as the pr<span class=\"_ _3\"></span>esent value of cash shortfalls, discounted at the effective interest rate of the financial asset.<span class=\"_ _256\"> </span>Lifetime ECLs are the ECLs from all possible default e<span class=\"_ _3\"></span>vents over the expected life of the financial instrument and are based on quantitative and qualitative information, based on historical experience and forward-looking information. ECL losses ar<span class=\"_ _3\"></span>e recognised through pr<span class=\"_ _3\"></span>ofit or loss within the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Definition of default<span class=\"_ _256\"> </span>For internal cr<span class=\"_ _3\"></span>edit risk management purposes, the Group considers a financial asset not recover<span class=\"_ _3\"></span>able if the customer balance owing is 180 day<span class=\"_ _3\"></span>s past due and information obtained from the customer and other external factors indicate that the customer is unlik<span class=\"_ _3\"></span>ely to pay its creditors in full.<span class=\"_ _256\"> </span>Credit<span class=\"_ _3\"></span>-impaired financial assets<span class=\"_ _256\"> </span>A financial asset is cr<span class=\"_ _3\"></span>edit-impaired when one or more events that have a detrimental impact on the estimated futur<span class=\"_ _3\"></span>e cash flows of that financial asset have occurr<span class=\"_ _3\"></span>ed. Evidence that a financial asset is<span class=\"_ _7\"></span> credit<span class=\"_ _3\"></span>-impaired include observable data about the following events:<span class=\"_ _256\"> </span>a) <span class=\"_ _80\"> </span>significant financial difficulty of the issuer or the counterparty;<span class=\"_ _256\"> </span>b) <span class=\"_ _80\"> </span>a breach of contract, such as a default or past due e<span class=\"_ _3\"></span>vent;<span class=\"_ _256\"> </span>c) <span class=\"_ _80\"> </span> <span class=\"_ _e\"></span>the lender(s) of the debtor<span class=\"_ _0\"></span>, for economic or contractual reasons relating to the debtor\u2019s financial difficulty<span class=\"_ _0\"></span>, having granted to the debtor a concession(s) that the lender(s) would not otherwise consider;<span class=\"_ _256\"> </span>d) <span class=\"_ _80\"> </span> <span class=\"_ _1\"></span>it is becoming probable that the debtor will enter bankruptcy or other financial reorganisation; e) <span class=\"_ _80\"> </span> <span class=\"_ _e\"></span>the disappearance of an active mark<span class=\"_ _3\"></span>et for that financial asset because of financial difficulties.<span class=\"_ _256\"> </span>Write-off polic<span class=\"_ _3\"></span>y<span class=\"_ _256\"> </span>The Group derecognises a financial asset when ther<span class=\"_ _3\"></span>e is information indicating that the debtor should be fully impaired, and a 100% loss allowance is recognised.<span class=\"_ _256\"> </span>Derecognition of financial assets<span class=\"_ _256\"> </span>Financial assets are derecognised when the contr<span class=\"_ _3\"></span>actual rights to the cash flows from the financial asset e<span class=\"_ _3\"></span>xpire, or the Group transfers the rights to receive the contr<span class=\"_ _3\"></span>actual cash flows in a transaction in which substantially all the risk<span class=\"_ _3\"></span>s and rewards of ownership are tr<span class=\"_ _3\"></span>ansferred, or in which the Group neither transfers nor retains substantially all the risk<span class=\"_ _3\"></span>s and rewards of ownership and does not retain control of the financial asset.<span class=\"_ _256\"> </span>Financial liabilities and equity<span class=\"_ _256\"> </span>Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangement.<span class=\"_ _256\"> </span>Equity instruments<span class=\"_ _256\"> </span>An equity instrument is any contr<span class=\"_ _3\"></span>act that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>opco are r<span class=\"_ _3\"></span>ecognised at the proceeds received, net of dir<span class=\"_ _3\"></span>ect issue costs.<span class=\"_ _256\"> </span>Financial liabilities<span class=\"_ _256\"> </span>Financial liabilities are-classified as either financial liabilities \u2018<span class=\"_ _3\"></span>at FVTPL<span class=\"_ _3\"></span>\u2019 or \u2018other financial liabilities\u2019<span class=\"_ _0\"></span>.<span class=\"_ _256\"> </span><div class=\"t m0 h20 ff40 fsd fc5 sc0 ls4 ws4 gs314\">Other financial liabilities<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs315\">Other financial liabilities, including borrowings, ar<span class=\"_ _3\"></span>e initially </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs316\">measured at fair value<span class=\"_ _3\"></span>, net of transaction costs.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs317\">Other financial liabilities are subsequently measured at amortised </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs318\">cost using the effective interest method,  with interest e<span class=\"_ _3\"></span>xpense </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs319\">recognised on an effective yield basis.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs31a\">The effective interest method is a method of calculating the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs31b\">amortised cost of a financial liability and of allocating interest </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs31c\">expense over the r<span class=\"_ _3\"></span>elevant period. The effective interest rate is the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs31d\">rate that exactly discounts estimated futur<span class=\"_ _3\"></span>e cash payments through </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs31e\">the expected life of the financial liability<span class=\"_ _0\"></span>, or<span class=\"_ _0\"></span>, where appropriate, a </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs31f\">shorter period, to the net carrying amount on initial recognition.<span class=\"_ _256\"> </span></div><div class=\"t m0 h20 ff40 fsd fc5 sc0 ls4 ws4 gs320\">Derecognition of financial liabilities<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs321\">The Group derecognises financial liabilities when, and only when, </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs322\">the Group<span class=\"_ _3\"></span>\u2019s obligations are discharged, cancelled or they e<span class=\"_ _3\"></span>xpire.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-369": {
   "value": "1.<span class=\"_ _0\"></span>1 Basis of pr<span class=\"_ _3\"></span>epara<span class=\"_ _3\"></span>tion<span class=\"_ _256\"> </span>The Financial Statements of The Beauty <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>ech Group PL<span class=\"_ _3\"></span>C (the<span class=\"_ gs26\"> </span>Company) and its subsidiaries (together the \u201c<span class=\"_ _3\"></span>Group\u201d) for the year ended 31 December 2025 were authorised for issue b<span class=\"_ _3\"></span>y the Board of Directors on 15<span class=\"fc9\"> <span class=\"_ _3\"></span><span class=\"fc5\">April 2026. The Beauty <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>ech Group PL<span class=\"_ _3\"></span>C is </span></span>a public limited Company incorpor<span class=\"_ _3\"></span>ated and registered in England and W<span class=\"_ _3\"></span>ales. Its registered office is Glasshouse<span class=\"_ _3\"></span>, Suite 3f1, Congleton Road, Nether <span class=\"_ _3\"></span>Alderley<span class=\"_ _3\"></span>, Macclesfield, Cheshire<span class=\"_ _3\"></span>, United Kingdom, SK10 4ZE.<span class=\"_ _256\"> </span>The Group<span class=\"_ _3\"></span>\u2019s Financial Statements have been prepared in accordance with UK adopted international accounting standards (\u201cIFRSs\u201d)<span class=\"ws4\"> and in conformity with the r<span class=\"_ _3\"></span>equirements of the Companies </span>Act 2006. The <span class=\"ws4\">Financial Statements are presented in pounds </span>sterling and are rounded to the near<span class=\"_ _3\"></span>est thousand (\u00a3\u2019000) except where otherwise indicated. F<span class=\"_ _3\"></span>oreign operations are included in accordance with policies set out in the F<span class=\"_ _3\"></span>oreign Currencies accounting policy<span class=\"_ _0\"></span>.<span class=\"_ _256\"> </span>The Group adopted IFRS accounting standards on 1 January 2024, which is the beginning of the comparative period. <span class=\"_ _3\"></span>These are the first set of IFRS Financial Statements prepared b<span class=\"_ _3\"></span>y the Group. Previously<span class=\"_ _0\"></span>, the Group reported under FRS 102 \u2013 <span class=\"_ _3\"></span>The Financial Reporting Standard applicable in the UK and Republic of Ireland. <span class=\"_ _3\"></span>The impact of transitioning from FRS 102 to IFRS is illustr<span class=\"_ _3\"></span>ated in note <span class=\"ws1d\">32</span><span class=\"ls4\">.<span class=\"_ _256\"> </span></span>The annual Financial Statements have been pr<span class=\"_ _3\"></span>epared on the historical cost basis, ex<span class=\"_ _3\"></span>cept for certain financial assets and liabilities which are carried at fair value<span class=\"_ _3\"></span>. The preparation of Financial Statements in accordance with UK adopted international accounting standards requir<span class=\"_ _3\"></span>es the use of estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the Financial Statements and the reported amounts of revenues and e<span class=\"_ _3\"></span>xpenses during the reported period. In the current year<span class=\"_ _5\"></span>, there were no new IFRS accounting standards that were mandatorily effective for an accounting period beginning on <span>1 January 2025</span>. <span class=\"_ _3\"></span>At the date of authorisation of these Financial Statements, the Group has not applied the following ne<span class=\"_ _3\"></span>w and revised IFRS that ha<span class=\"_ _3\"></span>ve been issued but are not yet effective and (in<span class=\"_ gs26\"> </span>some cases) had not yet been adopted:<span class=\"_ _256\"> </span>Effective date periods beginning on or after<span class=\"_ _256\"> </span>Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 Financial Instruments and IFRS 7)<span class=\"_ _256\"> </span>1 January 2026<span class=\"_ _256\"> </span>Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7)<span class=\"_ _256\"> </span>1 January 2026<span class=\"_ _256\"> </span>IFRS 18 Presentation and Disclosure in Financial Statements<span class=\"_ _256\"> </span>1 January 2027<span class=\"_ _256\"> </span>IFRS 19 Subsidiaries without Public Accountability: Disclosures<span class=\"_ _256\"> </span>1 January 2027<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "The Beauty Tech Group PLC",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "The Beauty Tech Group PLC",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "public limited Company",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "England and Wales",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "Glasshouse, Suite 3f1, Congleton Road, Nether Alderley, Macclesfield, Cheshire, United Kingdom, SK10 4ZE",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "The <span class=\"ws4\">Financial Statements are presented in pounds </span>sterling and are rounded to the near<span class=\"_ _3\"></span>est thousand (\u00a3\u2019000) except where otherwise indicated. F<span class=\"_ _3\"></span>oreign operations are included in accordance with policies set out in the F<span class=\"_ _3\"></span>oreign Currencies accounting policy<span class=\"_ _0\"></span>.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "The Group adopted IFRS accounting standards on 1 January 2024, which is the beginning of the comparative period. <span class=\"_ _3\"></span>These are the first set of IFRS Financial Statements prepared b<span class=\"_ _3\"></span>y the Group. Previously<span class=\"_ _0\"></span>, the Group reported under FRS 102 \u2013 <span class=\"_ _3\"></span>The Financial Reporting Standard applicable in the UK and Republic of Ireland. <span class=\"_ _3\"></span>The impact of transitioning from FRS 102 to IFRS is illustr<span class=\"_ _3\"></span>ated in note <span class=\"ws1d\">32</span><span class=\"ls4\">.<span class=\"_ _256\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "The Group adopted IFRS accounting standards on 1 January 2024, which is the beginning of the comparative period. <span class=\"_ _3\"></span>These are the first set of IFRS Financial Statements prepared b<span class=\"_ _3\"></span>y the Group. Previously<span class=\"_ _0\"></span>, the Group reported under FRS 102 \u2013 <span class=\"_ _3\"></span>The Financial Reporting Standard applicable in the UK and Republic of Ireland. <span class=\"_ _3\"></span>The impact of transitioning from FRS 102 to IFRS is illustr<span class=\"_ _3\"></span>ated in note <span class=\"ws1d\">32</span><span class=\"ls4\">.<span class=\"_ _256\"> </span></span>The annual Financial Statements have been pr<span class=\"_ _3\"></span>epared on the historical cost basis, ex<span class=\"_ _3\"></span>cept for certain financial assets and liabilities which are carried at fair value<span class=\"_ _3\"></span>. The preparation of Financial Statements in accordance with UK adopted international accounting standards requir<span class=\"_ _3\"></span>es the use of estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the Financial Statements and the reported amounts of revenues and e<span class=\"_ _3\"></span>xpenses during the reported period. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "The Group adopted IFRS accounting standards on 1 January 2024, which is the beginning of the comparative period. <span class=\"_ _3\"></span>These are the first set of IFRS Financial Statements prepared b<span class=\"_ _3\"></span>y the Group. Previously<span class=\"_ _0\"></span>, the Group reported under FRS 102 \u2013 <span class=\"_ _3\"></span>The Financial Reporting Standard applicable in the UK and Republic of Ireland. <span class=\"_ _3\"></span>The impact of transitioning from FRS 102 to IFRS is illustr<span class=\"_ _3\"></span>ated in note <span class=\"ws1d\">32</span><span class=\"ls4\">.<span class=\"_ _256\"> </span></span>The annual Financial Statements have been pr<span class=\"_ _3\"></span>epared on the historical cost basis, ex<span class=\"_ _3\"></span>cept for certain financial assets and liabilities which are carried at fair value<span class=\"_ _3\"></span>. The preparation of Financial Statements in accordance with UK adopted international accounting standards requir<span class=\"_ _3\"></span>es the use of estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the Financial Statements and the reported amounts of revenues and e<span class=\"_ _3\"></span>xpenses during the reported period. In the current year<span class=\"_ _5\"></span>, there were no new IFRS accounting standards that were mandatorily effective for an accounting period beginning on <span>1 January 2025</span>. <span class=\"_ _3\"></span>At the date of authorisation of these Financial Statements, the Group has not applied the following ne<span class=\"_ _3\"></span>w and revised IFRS that ha<span class=\"_ _3\"></span>ve been issued but are not yet effective and (in<span class=\"_ gs26\"> </span>some cases) had not yet been adopted:<span class=\"_ _256\"> </span>Effective date periods beginning on or after<span class=\"_ _256\"> </span>Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 Financial Instruments and IFRS 7)<span class=\"_ _256\"> </span>1 January 2026<span class=\"_ _256\"> </span>Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7)<span class=\"_ _256\"> </span>1 January 2026<span class=\"_ _256\"> </span>IFRS 18 Presentation and Disclosure in Financial Statements<span class=\"_ _256\"> </span>1 January 2027<span class=\"_ _256\"> </span>IFRS 19 Subsidiaries without Public Accountability: Disclosures<span class=\"_ _256\"> </span>1 January 2027<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "In the current year<span class=\"_ _5\"></span>, there were no new IFRS accounting standards that were mandatorily effective for an accounting period beginning on <span>1 January 2025</span>. <span class=\"_ _3\"></span>At the date of authorisation of these Financial Statements, the Group has not applied the following ne<span class=\"_ _3\"></span>w and revised IFRS that ha<span class=\"_ _3\"></span>ve been issued but are not yet effective and (in<span class=\"_ gs26\"> </span>some cases) had not yet been adopted:<span class=\"_ _256\"> </span>Effective date periods beginning on or after<span class=\"_ _256\"> </span>Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 Financial Instruments and IFRS 7)<span class=\"_ _256\"> </span>1 January 2026<span class=\"_ _256\"> </span>Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7)<span class=\"_ _256\"> </span>1 January 2026<span class=\"_ _256\"> </span>IFRS 18 Presentation and Disclosure in Financial Statements<span class=\"_ _256\"> </span>1 January 2027<span class=\"_ _256\"> </span>IFRS 19 Subsidiaries without Public Accountability: Disclosures<span class=\"_ _256\"> </span>1 January 2027<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-370": {
   "value": "1.2 Going concern<span class=\"_ _256\"> </span>At the year end, the Group had net assets of \u00a389.9m (2024<span class=\"_ gs26\"> </span>-<span class=\"_ gs26\"> </span>\u00a328.1m), net current assets of \u00a338.8m (2024 - \u00a320.8m) including cash at bank of \u00a340.8m (2024 - \u00a314.5m). The Directors ha<span class=\"_ _3\"></span>ve considered the impact of current global economic conditions, including inflationary pressures and ongoing geopolitical uncertainties.<span class=\"_ _256\"> </span>These factors have had a limited impact on the Gr<span class=\"_ _3\"></span>oup\u2019s going concern. The Gr<span class=\"_ _3\"></span>oup continues to mitigate associated risks through its global geographic diversification and a broad portfolio of electronic beauty device pr<span class=\"_ _3\"></span>oduct categories.<span class=\"_ _256\"> </span>As part of their going concern re<span class=\"_ _3\"></span>view<span class=\"_ _3\"></span>, the Directors have followed the guidelines published by the Financial Reporting Council entitled \u201cGuidance on the Going Concern Basis of <span class=\"_ _3\"></span>Accounting and Reporting on Solvency and Liquidity Risk<span class=\"_ _3\"></span>s\u201d<span class=\"_ _0\"></span>. The Directors have pr<span class=\"_ _3\"></span>epared detailed financial forecasts and cash flows looking 12 months ahead from the date the accounts are appr<span class=\"_ _3\"></span>oved. In drawing up these for<span class=\"_ _3\"></span>ecasts, the Directors have made assumptions based upon their view of the current and futur<span class=\"_ _3\"></span>e economic conditions that will prevail o<span class=\"_ _3\"></span>ver the forecast period.<span class=\"_ _256\"> </span>Given the Group<span class=\"_ _3\"></span>\u2019s strong net assets, cash position, and forecast cash flows, together with existing facilities and confirmed support from other group companies wher<span class=\"_ _3\"></span>e required, the Directors have a reasonable expectation that the Gr<span class=\"_ _3\"></span>oup will continue in operational existence for the foreseeable futur<span class=\"_ _3\"></span>e. A<span class=\"_ _3\"></span>ccordingly<span class=\"_ _3\"></span>, the Financial Statements have been pr<span class=\"_ _3\"></span>epared on a going concern basis.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-371": {
   "value": "1.3 Basis of<span class=\"_ _3\"></span> consolidation<span class=\"_ _256\"> </span>The Group Financial Statements consolidate the Financial Statements of the Company and its subsidiary undertakings dr<span class=\"_ _3\"></span>awn up to 31 December 2025 in accordance with IFRS 10.<span class=\"_ _256\"> </span>A<span class=\"_ _3\"></span> subsidiary is an entity controlled by the Company<span class=\"_ _0\"></span>. Control is achieved where the compan<span class=\"_ _3\"></span>y has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.<span class=\"_ _256\"> </span>The results of subsidiaries acquired or disposed of during the year are included in the income statement from the effective date of acquisition or up to the effective date of disposal, as appropriate<span class=\"_ _3\"></span>. All subsidiaries report to 31 December<span class=\"_ _0\"></span>, consistent with the parent company<span class=\"_ _0\"></span>, except for the Group<span class=\"_ _3\"></span>\u2019s Indian subsidiary which has a local statutory reporting date of 31 March. Financial information for this subsidiary is prepared to 31 December using management accounts, adjusted for any significant tr<span class=\"_ _3\"></span>ansactions or events occurring between the two reporting dates.<span class=\"_ _256\"> </span>The acquisition method of accounting is applied to business combinations resulting in the acquisition of subsidiaries by the Group<span class=\"_ _3\"></span>. The cost of a business combination is measured as the fair value of consideration transferr<span class=\"_ _3\"></span>ed, including equity instruments issued and liabilities incurred or assumed at the date of ex<span class=\"_ _3\"></span>change. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured at their fair values at the acquisition date. <span class=\"_ _3\"></span>Any ex<span class=\"_ _3\"></span>cess of the cost of the business combination over the acquirer\u2019s interest in the net fair value of identifiable assets, liabilities and contingent liabilities is recognised as goodwill. Inter<span class=\"_ _3\"></span>-company transactions, balances and unr<span class=\"_ _3\"></span>ealised gains on transactions between the Compan<span class=\"_ _3\"></span>y and its subsidiaries, which are related parties, are eliminated in full.<span class=\"_ _256\"> </span>Intra<span class=\"_ _3\"></span>-group losses are also eliminated but may indicate impairment that requires r<span class=\"_ _3\"></span>ecognition in the consolidated Financial Statements<span class=\"ls4\">.<span class=\"_ _256\"> </span></span>Accounting policies of subsidiaries ha<span class=\"_ _3\"></span>ve been changed where necessary to ensure consistency with the policies adopted b<span class=\"_ _3\"></span>y the Group<span class=\"_ _3\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-372": {
   "value": "1.<span class=\"_ _3\"></span>4 Segmental reporting<span class=\"_ _256\"> </span>A<span class=\"_ _3\"></span> business segment is a Group of assets and operations engaged in providing pr<span class=\"_ _3\"></span>oducts or services that are subject to risks and returns that differ from other segments. <span class=\"_ _3\"></span>The Directors have revie<span class=\"_ _3\"></span>wed the various business activities undertak<span class=\"_ _3\"></span>en by the Group<span class=\"_ _3\"></span>. The Group is organised around thr<span class=\"_ _3\"></span>ee operating segments: CurrentBody<span class=\"_ _3\"></span>, ZIIP and T<span class=\"_ _3\"></span>ria. Each segment contributes distinct revenues, expenses, assets and liabilities. The chief oper<span class=\"_ _3\"></span>ating decision makers, who are best placed to evaluate the entity\u2019s operating results, ha<span class=\"_ _3\"></span>ve ratified this segmentation to assess performance and to allocate resources effectively<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>Therefore, the Group<span class=\"_ _3\"></span>\u2019s operations are r<span class=\"_ _3\"></span>eported across these three business segments.<span class=\"_ _256\"> </span>The Group considers the chief operating decision mak<span class=\"_ _3\"></span>er to be the Executive Board.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-373": {
   "value": "1.5 Re<span class=\"_ _3\"></span>venue<span class=\"_ _256\"> </span>Revenue r<span class=\"_ _3\"></span>ecognition from contracts with customers<span class=\"_ _256\"> </span>The Group is requir<span class=\"_ _3\"></span>ed to apportion revenue earned from customers to performance obligations and determine the appropriate timing method of re<span class=\"_ _3\"></span>venue recognition using the 5-step model. Under IFRS 15, revenue is r<span class=\"_ _3\"></span>ecognised once control of the promised goods or service is transferr<span class=\"_ _3\"></span>ed to the customer and when the performance obligations have been satisfied.<span class=\"_ _256\"> </span>All of the Group<span class=\"_ _3\"></span>\u2019s revenue, which e<span class=\"_ _3\"></span>xcludes value added tax and is shown net of an<span class=\"_ _3\"></span>y discounts allowed, represents the value of goods provided b<span class=\"_ _3\"></span>y the Group from its principal activity<span class=\"_ _3\"></span>, being the online retailing and wholesale distribution of beauty devices.<span class=\"_ _256\"> </span>In the case of goods sold through online retailing wher<span class=\"_ _3\"></span>e the customer<span class=\"_ _7\"></span> has opted for delivery or click and collect, revenue is r<span class=\"_ _3\"></span>ecognised<span class=\"_ _7\"></span> when the performance obligation of transferring the goods to the customer has been satisfied, which is at a point in time when control of the goods has transferred to the customer<span class=\"_ _5\"></span>. This is generally when the customer has tak<span class=\"_ _3\"></span>en undisputed delivery of the goods. There is limited judgement needed in identifying the point control passes; once phy<span class=\"_ _3\"></span>sical delivery of the products to the agreed location has occurred, the Group no longer has ph<span class=\"_ _3\"></span>ysical possession, usually will have a present right to payment and r<span class=\"_ _3\"></span>etains none of the significant risks and rewar<span class=\"_ _3\"></span>ds of the goods in question. T<span class=\"_ _3\"></span>ransactions are settled by advance payment via credit car<span class=\"_ _3\"></span>d, debit card or credit account.<span class=\"_ _256\"> </span>In the case of goods sold to other businesses via wholesale distribution channels, revenue is r<span class=\"_ _3\"></span>ecognised when the Group have satisfied the performance obligation of transferring the goods to the customer upon delivery<span class=\"_ _3\"></span>. Payment terms ar<span class=\"_ _3\"></span>e generally 30-60 days with no right of r<span class=\"_ _3\"></span>eturn.<span class=\"_ _256\"> </span>For goods held on consignment with thir<span class=\"_ _3\"></span>d-party retailers such as<span class=\"_ _7\"></span> Amazon and Q<span class=\"_ _3\"></span>VC, r<span class=\"_ _3\"></span>evenue is recognised only when control of the goods transfers to the end customer<span class=\"_ _0\"></span>. Inventory r<span class=\"_ _3\"></span>emains on the<span class=\"_ _7\"></span> Group<span class=\"_ _3\"></span>\u2019s balance sheet until sold by the consignee or title otherwise passes. <span class=\"_ _3\"></span>Any payments received in advance are r<span class=\"_ _3\"></span>ecorded as deferred revenue until the associated performance obligation is satisfied.<span class=\"_ _256\"> </span>The Group<span class=\"_ _3\"></span>\u2019s product revenue is based on fix<span class=\"_ _3\"></span>ed price contracts and therefore the amount of r<span class=\"_ _3\"></span>evenue to be earned from each contract is determined by refer<span class=\"_ _3\"></span>ence to those fixed prices. Therefor<span class=\"_ _3\"></span>e, there is no judgement involved in allocating the contr<span class=\"_ _3\"></span>act price to each unit as there is a fixed unit price for each pr<span class=\"_ _3\"></span>oduct sold.<span class=\"_ _256\"> </span>The goods sold by the Group include warr<span class=\"_ _3\"></span>anties and a returns policy under which customers may return defective or un<span class=\"_ _3\"></span>wanted products. In accordance with IFRS 15, warranties that pr<span class=\"_ _3\"></span>ovide assurance that the product complies with agreed-upon specifications ar<span class=\"_ _3\"></span>e<span class=\"_ _7\"></span> not treated as separate performance obligations. <span class=\"_ _3\"></span>A pr<span class=\"_ _3\"></span>ovision for warranty costs is therefor<span class=\"_ _3\"></span>e recognised in accordance with IAS 37. For sales r<span class=\"_ _3\"></span>eturns, however<span class=\"_ _0\"></span>, the Group also recogniz<span class=\"_ _3\"></span>es an<span class=\"_ _7\"></span> asset for the right to recover in<span class=\"_ _3\"></span>ventory from returned goods, with a corresponding liability for expected r<span class=\"_ _3\"></span>efunds, reflecting that returns are not solely accounted for under IAS 37<span class=\"ls4\">.<span class=\"_ _256\"> </span></span>For sales with a right of r<span class=\"_ _3\"></span>eturn, the Group recognises revenue only for the amount of consideration to which it expects to be entitled. A<span class=\"_ _3\"></span> refund liability is recognised for the expected level of returns, based on historical experience<span class=\"_ _3\"></span>. At the same time<span class=\"_ _3\"></span>, the Group recognises an asset repr<span class=\"_ _3\"></span>esenting the right to recover products from customers on settlement of the refund liability<span class=\"_ _0\"></span>, measured by reference to the carrying amount of the in<span class=\"_ _3\"></span>ventory expected to be returned, less an<span class=\"_ _3\"></span>y expected costs to recover those goods.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "All of the Group\u2019s revenue, which excludes value added tax and is shown net of any discounts allowed, represents the value of goods provided by the Group from its principal activity, being the online retailing and wholesale distribution of beauty devices. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-374": {
   "value": "1.<span class=\"_ _3\"></span>6 Share-based pa<span class=\"_ _3\"></span>yments<span class=\"_ _256\"> </span>Equity<span class=\"_ _3\"></span>-settled<span class=\"_ _256\"> </span>Equity<span class=\"_ _3\"></span>-settled share-based payment arrangements with employees are measured at the fair value of the equity instruments gr<span class=\"_ _3\"></span>anted at<span class=\"_ _7\"></span> the grant date in accordance with IFRS 2 Shar<span class=\"_ _3\"></span>e-based Payment.<span class=\"_ _256\"> </span>The fair value determined at grant date is recognised as an emplo<span class=\"_ _3\"></span>yee<span class=\"_ _7\"></span> expense in the Consolidated Statement of Profit or Loss and Other Comprehensive Income over the vesting period, with a corr<span class=\"_ _3\"></span>esponding<span class=\"_ _7\"></span> credit to equity within a share-based pa<span class=\"_ _3\"></span>yment reserve.<span class=\"_ _256\"> </span>Non-mark<span class=\"_ _3\"></span>et vesting conditions are not tak<span class=\"_ _3\"></span>en into account when estimating the fair value of the equity instruments at grant date<span class=\"_ _3\"></span>. Instead, they are tak<span class=\"_ _3\"></span>en into account by adjusting the number of equity instruments expected to vest at each reporting date so that the cumulative amount recognised over the vesting period r<span class=\"_ _3\"></span>eflects the number of awards that ultimately vest.<span class=\"_ _256\"> </span>Mark<span class=\"_ _3\"></span>et-based vesting conditions are incorporated into the gr<span class=\"_ _3\"></span>ant-<span class=\"_ _256\"> </span>date fair value of the awards. <span class=\"_ _3\"></span>The expense recognised is not adjusted if these mark<span class=\"_ _3\"></span>et conditions are not satisfied, provided that all other vesting conditions are met.<span class=\"_ _256\"> </span>The fair value of the awards also r<span class=\"_ _3\"></span>eflects any non-vesting conditions. F<span class=\"_ _3\"></span>ailure to satisfy a non-vesting condition is treated as a cancellation and any unr<span class=\"_ _3\"></span>ecognised expense is recognised immediately in profit or loss.<span class=\"_ _256\"> </span><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gsf9\">Where the terms of an awar<span class=\"_ _3\"></span>d provide for accelerated vesting </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gsfa\">upon the occurrence of a specified event, such as a listing of the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gsfb\">Company\u2019s shares or other e<span class=\"_ _3\"></span>xit event (including the exchange </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gsfc\">of B and C shares for ordinary shar<span class=\"_ _3\"></span>es on IPO), any remaining </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gsfd\">unrecognised share-based pa<span class=\"_ _3\"></span>yment expense is recognised </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gsfe\">immediately in profit or loss at the date the vesting condition </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gsff\">is satisfied, with a corresponding increase in the shar<span class=\"_ _3\"></span>e-based </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs100\">payment reserve<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "<div class=\"t m3 hd ff3d fs6 fc1 sc0 ls4 ws4 gs102\">1.<span class=\"_ _3\"></span>7 Excep<span class=\"_ _3\"></span>tional items<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs103\">The Group presents e<span class=\"_ _3\"></span>xceptional items on the face of the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs104\">Consolidated Statement of Profit and Loss and Other </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs105\">Comprehensive Income<span class=\"_ _3\"></span>. These are transactions that fall within </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs106\">the ordinary activities of the Group but ar<span class=\"_ _3\"></span>e presented separately </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs107\">due to their size or incidence<span class=\"_ _3\"></span>. This allows to better understand </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs108\">the elements of financial performance for the year<span class=\"_ _0\"></span>, facilitating </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs109\">comparison with prior periods and assessing trends in financial </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs10a\">performance more readily<span class=\"_ _0\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs10b\">Items are presented as e<span class=\"_ _3\"></span>xceptional when they are material </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs10c\">and their separate disclosure is consider<span class=\"_ _3\"></span>ed relevant to </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs10d\">an understanding of the Group<span class=\"_ _3\"></span>\u2019s financial performance, in </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs10e\">accordance with IAS 1.<span class=\"_ _256\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "<div class=\"t m3 hd ff3d fs6 fc1 sc0 ls4 ws4 gs110\">1.8 F<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>eign currency<span class=\"_ _256\"> </span></div><div class=\"t m3 h25 ff40 fsa fc1 sc0 ls4 ws4 gs111\">T<span class=\"_ _3\"></span>ransactions and balances<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs112\">T<span class=\"_ _3\"></span>ransactions entered into by Gr<span class=\"_ _3\"></span>oup entities in a currency other </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs113\">than the currency of the primary economic en<span class=\"_ _3\"></span>vironment in which </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs114\">they operate (their functional curr<span class=\"_ _3\"></span>ency) are recorded at the r<span class=\"_ _3\"></span>ates </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs115\">ruling when the transactions occur<span class=\"_ _0\"></span>. For<span class=\"_ _3\"></span>eign currency monetary </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs116\">assets and liabilities are translated at the r<span class=\"_ _3\"></span>ates ruling at the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs117\">reporting date<span class=\"_ _3\"></span>. Foreign currency non-monetary items measur<span class=\"_ _3\"></span>ed at </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs118\">historical cost are translated using the e<span class=\"_ _3\"></span>xchange rate at the date of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs119\">the underlying transaction and are not r<span class=\"_ _3\"></span>etranslated at the reporting </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs11a\">date. F<span class=\"_ _3\"></span>oreign currency non-monetary items measured at fair value </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs11b\">are translated at the e<span class=\"_ _3\"></span>xchange rates ruling when the fair value was </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs11c\">determined.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs11d\">Exchange differences arising on the r<span class=\"_ _3\"></span>etranslation of unsettled </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs11e\">monetary assets and liabilities are recognised immediately in </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs11f\">profit or loss, ex<span class=\"_ _3\"></span>cept for foreign currency borro<span class=\"_ _3\"></span>wings qualifying as </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs120\">a hedge of a net investment in a for<span class=\"_ _3\"></span>eign operation, in which case </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs121\">ex<span class=\"_ _3\"></span>change differences are recognised in other comprehensive </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs122\">income and accumulated in the foreign ex<span class=\"_ _3\"></span>change reserve along </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs123\">with the ex<span class=\"_ _3\"></span>change differences arising on the retranslation of the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs124\">foreign operation. </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs125\">Exchange gains and losses arising on the retr<span class=\"_ _3\"></span>anslation of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs126\">monetary financial assets are treated as a separ<span class=\"_ _3\"></span>ate component of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs127\">the change in fair value and recognised in profit or loss.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs128\">On consolidation, the results of overseas oper<span class=\"_ _3\"></span>ations are </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs129\">translated into GBP at rates appr<span class=\"_ _3\"></span>oximating to those ruling when </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs12a\">the transactions took place<span class=\"_ _3\"></span>. All assets and liabilities of overseas </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs12b\">operations, including goodwill arising on the acquisition of those </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs12c\">operations, are tr<span class=\"_ _3\"></span>anslated at the rate ruling at the reporting date. </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs12d\">Exchange differences arising on tr<span class=\"_ _3\"></span>anslating the opening net </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs12e\">assets at opening rate and the results of o<span class=\"_ _3\"></span>verseas operations at<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs130\">actual rate are r<span class=\"_ _3\"></span>ecognised in other comprehensive income and </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs131\">accumulated in the foreign ex<span class=\"_ _3\"></span>change reserve.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs132\">Exchange differences r<span class=\"_ _3\"></span>ecognised in profit or loss in Group entities\u2019 </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs133\">separate Financial Statements on the translation of long-term </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs134\">monetary items forming part of the Group<span class=\"_ _3\"></span>\u2019s net investment in </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs135\">the overseas operation concerned ar<span class=\"_ _3\"></span>e reclassified to other </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs136\">comprehensive income and accumulated in the foreign e<span class=\"_ _3\"></span>xchange </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs137\">reserve on consolidation.<span class=\"_ _256\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "<div class=\"t m3 hd ff3d fs6 fc1 sc0 ls4 ws4 gs139\">1.9 Finance costs<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs13a\">Finance costs consist of interest expense on borr<span class=\"_ _3\"></span>owings and </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs13b\">interest on lease liabilities. Finance costs are r<span class=\"_ _3\"></span>ecognised </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs13c\">in the Consolidated Statement of Profit and Loss and Other </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs13d\">Comprehensive Income using the effective interest method. <span class=\"_ _3\"></span>This </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs13e\">method allocates the cost of financial liabilities over their expected </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs13f\">terms so that the interest expense is r<span class=\"_ _3\"></span>ecognised at a constant </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs140\">periodic rate on the carrying amount of the liability<span class=\"_ _0\"></span>. Finance costs </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs141\">also include the amortisation of any discounts, pr<span class=\"_ _3\"></span>emiums, and </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs142\">directly attributable transaction costs incurr<span class=\"_ _3\"></span>ed in connection with </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs143\">the arrangement of borro<span class=\"_ _3\"></span>wings and lease liabilities.<span class=\"_ _256\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "1.9 Finance costs<span class=\"_ _256\"> </span>Finance costs consist of interest expense on borr<span class=\"_ _3\"></span>owings and interest on lease liabilities. Finance costs are r<span class=\"_ _3\"></span>ecognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income using the effective interest method. <span class=\"_ _3\"></span>This method allocates the cost of financial liabilities over their expected terms so that the interest expense is r<span class=\"_ _3\"></span>ecognised at a constant periodic rate on the carrying amount of the liability<span class=\"_ _0\"></span>. Finance costs also include the amortisation of any discounts, pr<span class=\"_ _3\"></span>emiums, and directly attributable transaction costs incurr<span class=\"_ _3\"></span>ed in connection with the arrangement of borro<span class=\"_ _3\"></span>wings and lease liabilities.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "1.9 Finance costs<span class=\"_ _256\"> </span>Finance costs consist of interest expense on borr<span class=\"_ _3\"></span>owings and interest on lease liabilities. Finance costs are r<span class=\"_ _3\"></span>ecognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income using the effective interest method. <span class=\"_ _3\"></span>This method allocates the cost of financial liabilities over their expected terms so that the interest expense is r<span class=\"_ _3\"></span>ecognised at a constant periodic rate on the carrying amount of the liability<span class=\"_ _0\"></span>. Finance costs also include the amortisation of any discounts, pr<span class=\"_ _3\"></span>emiums, and directly attributable transaction costs incurr<span class=\"_ _3\"></span>ed in connection with the arrangement of borro<span class=\"_ _3\"></span>wings and lease liabilities.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "<div class=\"t m3 hd ff3d fs6 fc1 sc0 ls4 ws4 gs145\">1.<span class=\"_ _0\"></span>10 T<span class=\"_ _e\"></span>axation<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1e ws4 gs146\">The tax expense for the year comprises current and deferred tax. <span class=\"_ _3\"></span>T<span class=\"_ _0\"></span>ax<span class=\"_ _7\"></span> </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1e ws4 gs147\">is recognised in the Consolidated Statement of Profit and Loss and </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1e ws4 gs148\">Other Comprehensive Income<span class=\"_ _3\"></span>, except that a charge attributable to </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1e ws4 gs149\">an item of income and expense recognised as other compr<span class=\"_ _3\"></span>ehensive<span class=\"_ _7\"></span> </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1e ws23 gs14a\">income or to an item recognised directly in equity is also r<span class=\"_ _3\"></span>ecognised in<span class=\"_ _7\"></span> </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1e ws4 gs14b\">other comprehensive income or directly in equity<span class=\"_ _0\"></span>, respectively<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs14c\">The current tax charge is calculated on the basis of tax r<span class=\"_ _3\"></span>ates and </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs14d\">laws that ha<span class=\"_ _3\"></span>ve been enacted or substantively enacted by the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs14e\">reporting date in the countries where the Gr<span class=\"_ _3\"></span>oup operates and </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs14f\">generates taxable income<span class=\"_ _3\"></span>. </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs150\">Deferred tax assets and liabilities are r<span class=\"_ _3\"></span>ecognised where the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs151\">carrying amount of an asset or liability in the Consolidated </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs152\">Statement of Financial Position differs from its tax base<span class=\"_ _3\"></span>, except for </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs153\">differences arising on:<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs154\">\u2022 <span class=\"_ _7a\"> </span>the initial recognition of goodwill;<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs155\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>the initial recognition of an asset or liability in a transaction </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs156\">which is not a business combination and at the time of the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs157\">transaction affects neither accounting or taxable profit, and<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs158\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>investments in subsidiaries and joint arrangements where </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs159\">the Group is able to control the timing of the r<span class=\"_ _3\"></span>eversal of the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs15a\">difference and it is probable that the differ<span class=\"_ _3\"></span>ence will not reverse </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs15b\">in the foreseeable future<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs15c\">Recognition of deferred tax assets is restricted to those instances </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs15d\">where it is probable that taxable pr<span class=\"_ _3\"></span>ofit will be available against </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs15e\">which the difference can be utilised.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs15f\">The amount of the asset or liability is determined using tax rates </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs160\">that have been enacted or substantively enacted b<span class=\"_ _3\"></span>y the reporting </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs161\">date and are expected to apply when the deferr<span class=\"_ _3\"></span>ed tax liabilities are </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs162\">settled.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gs164\">When there is uncertainty concerning the Group<span class=\"_ _3\"></span>\u2019s filing position </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gs165\">regarding the tax bases of assets or liabilities, the taxability of certain </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1e ws4 gs166\">transactions or other tax<span class=\"_ _3\"></span>-related assumptions, then the Gr<span class=\"_ _3\"></span>oup:<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs167\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>considers whether uncertain tax treatments should be </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs168\">considered separately<span class=\"_ _0\"></span>, or together as a group, based on which </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs169\">approach pro<span class=\"_ _3\"></span>vides better predictions of the resolution;<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs16a\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>determines if it is probable that the tax authorities will accept </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs16b\">the uncertain tax treatment; and<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs16c\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>if it is not probable that the uncertain tax treatment will be </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs16d\">accepted, measure the tax uncertainty based on the most </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs16e\">lik<span class=\"_ _3\"></span>ely amount or expected value, depending on whiche<span class=\"_ _3\"></span>ver </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs16f\">method better predicts the resolution of the uncertainty<span class=\"_ _0\"></span>. </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs170\">This<span class=\"_ gs26\"> </span>measurement is requir<span class=\"_ _3\"></span>ed to be based on the assumption </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs171\">that each of the tax authorities will examine amounts the<span class=\"_ _3\"></span>y </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs172\">have a right to e<span class=\"_ _3\"></span>xamine and have full knowledge of all related </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs173\">information when making those examinations.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs174\">Deferred tax assets and liabilities are offset when the Gr<span class=\"_ _3\"></span>oup has a </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs175\">legally enforceable right to offset current tax assets and liabilities, </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs176\">and the deferred tax assets and liabilities relate to tax<span class=\"_ _3\"></span>es levied by </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs177\">the same tax authority on either:<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs178\">\u2022 <span class=\"_ _7a\"> </span>the same taxable group compan<span class=\"_ _3\"></span>y<span class=\"_ _3\"></span>, or<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs179\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>different Group entities which intend either to settle current </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs17a\">tax assets and liabilities on a net basis, or to realise the assets </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs17b\">and settle the liabilities simultaneously<span class=\"_ _3\"></span>, in each future period in </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs17c\">which significant amounts of deferred tax assets or liabilities </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs17d\">are expected to be settled or r<span class=\"_ _3\"></span>ecovered.<span class=\"_ _256\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "1.<span class=\"_ _0\"></span>10 T<span class=\"_ _e\"></span>axation<span class=\"_ _256\"> </span>The tax expense for the year comprises current and deferred tax. <span class=\"_ _3\"></span>T<span class=\"_ _0\"></span>ax<span class=\"_ _7\"></span> is recognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>, except that a charge attributable to an item of income and expense recognised as other compr<span class=\"_ _3\"></span>ehensive<span class=\"_ _7\"></span> income or to an item recognised directly in equity is also r<span class=\"_ _3\"></span>ecognised in<span class=\"_ _7\"></span> other comprehensive income or directly in equity<span class=\"_ _0\"></span>, respectively<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>The current tax charge is calculated on the basis of tax r<span class=\"_ _3\"></span>ates and laws that ha<span class=\"_ _3\"></span>ve been enacted or substantively enacted by the reporting date in the countries where the Gr<span class=\"_ _3\"></span>oup operates and generates taxable income<span class=\"_ _3\"></span>. Deferred tax assets and liabilities are r<span class=\"_ _3\"></span>ecognised where the carrying amount of an asset or liability in the Consolidated Statement of Financial Position differs from its tax base<span class=\"_ _3\"></span>, except for differences arising on:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>the initial recognition of goodwill;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>the initial recognition of an asset or liability in a transaction which is not a business combination and at the time of the transaction affects neither accounting or taxable profit, and<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>investments in subsidiaries and joint arrangements where the Group is able to control the timing of the r<span class=\"_ _3\"></span>eversal of the difference and it is probable that the differ<span class=\"_ _3\"></span>ence will not reverse in the foreseeable future<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Recognition of deferred tax assets is restricted to those instances where it is probable that taxable pr<span class=\"_ _3\"></span>ofit will be available against which the difference can be utilised.<span class=\"_ _256\"> </span>The amount of the asset or liability is determined using tax rates that have been enacted or substantively enacted b<span class=\"_ _3\"></span>y the reporting date and are expected to apply when the deferr<span class=\"_ _3\"></span>ed tax liabilities are settled.<span class=\"_ _256\"> </span>When there is uncertainty concerning the Group<span class=\"_ _3\"></span>\u2019s filing position regarding the tax bases of assets or liabilities, the taxability of certain transactions or other tax<span class=\"_ _3\"></span>-related assumptions, then the Gr<span class=\"_ _3\"></span>oup:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>considers whether uncertain tax treatments should be considered separately<span class=\"_ _0\"></span>, or together as a group, based on which approach pro<span class=\"_ _3\"></span>vides better predictions of the resolution;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>determines if it is probable that the tax authorities will accept the uncertain tax treatment; and<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>if it is not probable that the uncertain tax treatment will be accepted, measure the tax uncertainty based on the most lik<span class=\"_ _3\"></span>ely amount or expected value, depending on whiche<span class=\"_ _3\"></span>ver method better predicts the resolution of the uncertainty<span class=\"_ _0\"></span>. This<span class=\"_ gs26\"> </span>measurement is requir<span class=\"_ _3\"></span>ed to be based on the assumption that each of the tax authorities will examine amounts the<span class=\"_ _3\"></span>y have a right to e<span class=\"_ _3\"></span>xamine and have full knowledge of all related information when making those examinations.<span class=\"_ _256\"> </span>Deferred tax assets and liabilities are offset when the Gr<span class=\"_ _3\"></span>oup has a legally enforceable right to offset current tax assets and liabilities, and the deferred tax assets and liabilities relate to tax<span class=\"_ _3\"></span>es levied by the same tax authority on either:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>the same taxable group compan<span class=\"_ _3\"></span>y<span class=\"_ _3\"></span>, or<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>different Group entities which intend either to settle current tax assets and liabilities on a net basis, or to realise the assets and settle the liabilities simultaneously<span class=\"_ _3\"></span>, in each future period in which significant amounts of deferred tax assets or liabilities are expected to be settled or r<span class=\"_ _3\"></span>ecovered.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "<div class=\"t m0 hd ff3d fs6 fc1 sc0 ls4 ws4 gs17f\">1.<span class=\"_ _0\"></span>11 Goodwill<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs180\">Goodwill represents the e<span class=\"_ _3\"></span>xcess of the cost of a business </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs181\">combination over the Group<span class=\"_ _3\"></span>\u2019s interest in the fair value of </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs182\">identifiable assets, liabilities and contingent liabilities acquired.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs183\">Cost comprises the fair value of assets given, liabilities </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs184\">assumed and equity instruments issued, plus the amount of any </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs185\">non-controlling interests in the acquir<span class=\"_ _3\"></span>ee plus, if the business </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs186\">combination is achieved in stages, the fair value of the existing </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs187\">equity interest in the acquiree<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs188\">Goodwill is capitalised as an intangible asset that is not amortised </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs189\">but instead tested annually for impairment. <span class=\"_ _3\"></span>Any impairment in </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs18a\">carrying value is charged to the Consolidated Statement of Profit </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs18b\">and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs18c\">Goodwill is allocated to cash-generating units (\u2018CGUs<span class=\"_ _3\"></span>\u2019) or groups </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs18d\">of CGUs expected to benefit from the s<span class=\"_ _3\"></span>ynergies of the combination </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs18e\">and is tested annually for impairment, or more frequently if </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs18f\">indicators arise.<span class=\"_ _256\"> </span></div><div class=\"t m0 hd ff3d fs6 fc1 sc0 ls4 ws4 gs190\">1.<span class=\"_ _0\"></span>12 Intangible assets other<span class=\"_ _3\"></span> than goodwill<span class=\"_ _256\"> </span></div><div class=\"t m0 h25 ff40 fsa fc1 sc0 ls4 ws4 gs191\">Research and dev<span class=\"_ _3\"></span>elopment<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs192\">Expenditure on resear<span class=\"_ _3\"></span>ch activities is recognised as an expense in </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs193\">the period in which it is incurred.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs194\">An internally generated intangible asset arising from de<span class=\"_ _3\"></span>velopment </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs195\">(or from the development phase of an internal pr<span class=\"_ _3\"></span>oject) is </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs197\">recognised if<span class=\"_ _3\"></span>, and only if the Group can demonstrate all of the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs198\">following conditions:<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs199\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>the technical feasibility of completing the intangible asset so </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs19a\">that it will be available for use or sale;<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs19b\">\u2022 <span class=\"_ _7a\"> </span>its intention to complete the intangible asset and use or sell it;<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs19c\">\u2022 <span class=\"_ _7a\"> </span>its ability to use or sell the intangible asset;<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs19d\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>how the intangible asset will generate probable future </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs19e\">economic benefits;<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs19f\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>the availability of adequate technical, financial and other </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1a0\">resources to complete the de<span class=\"_ _3\"></span>velopment and to use or sell the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1a1\">intangible asset; and<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1a2\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>its ability to measure reliably the expenditure attributable to the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1a3\">intangible asset during its development.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1a4\">The capitalised development costs are subsequently amortised </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1a5\">on a straight<span class=\"_ _3\"></span>-line basis over their useful economic lives, being the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1a6\">period over which the Group e<span class=\"_ _3\"></span>xpects to benefit from selling the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1a7\">products developed.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1a8\">If it is not possible to distinguish between the research phase and </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1a9\">the development phase of an internal project, the e<span class=\"_ _3\"></span>xpenditure is </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1aa\">treated as if it were all incurr<span class=\"_ _3\"></span>ed in the research phase only<span class=\"_ _3\"></span>. </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1ab\">In the research phase of an internal pr<span class=\"_ _3\"></span>oject, it is not possible </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1ac\">to demonstrate that the project will gener<span class=\"_ _3\"></span>ate future economic </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1ad\">benefits and hence all expenditure on r<span class=\"_ _3\"></span>esearch has been </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1ae\">recognised as an expense in the Consolidated Statement of Pr<span class=\"_ _3\"></span>ofit </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1af\">and Loss and Other Comprehensive Income when it is incurred.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1b0\">The amortisation expense is included within administrative </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1b1\">expenses in the Consolidated Statement of Profit and Loss and </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1b2\">Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m0 h25 ff40 fsa fc1 sc0 ls4 ws4 gs1b3\">Externally acquired intangible assets<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1b4\">Externally acquired intangible assets are initially r<span class=\"_ _3\"></span>ecognised at </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1b5\">cost and subsequently amortised on a straight<span class=\"_ _3\"></span>-line basis over their </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1b6\">useful economic lives.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1b7\">Intangible assets are recognised on business combinations if </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1b8\">they are separ<span class=\"_ _3\"></span>able from the acquired entity or give rise to other </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1b9\">contractual/legal rights. <span class=\"_ _3\"></span>The amounts ascribed to such intangibles </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1ba\">are arrived at by using appr<span class=\"_ _3\"></span>opriate valuation techniques.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1bb\">All intangible assets other than goodwill are assumed to ha<span class=\"_ _3\"></span>ve </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1bc\">finite useful lives and are amortised accordingly<span class=\"_ _0\"></span>.<span class=\"ws1f\"> Amortisation <span class=\"_ _7\"></span>is </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1bd\">calculated on a straight<span class=\"_ _3\"></span>-line basis over the estimated useful life of </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1be\">the asset as follows:<span class=\"_ _256\"> </span></div><div class=\"t m0 h16 ff3f fs9 fc5 sc0 ls4 ws4 gs1bf\">Category<span class=\"_ _176\"> </span>Amortisation %<span class=\"_ _9f\"> </span>Remaining useful life<span class=\"_ _256\"> </span></div><div class=\"t m0 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs1c0\">Patents and licences<span class=\"_ _59\"> </span>10%<span class=\"_ _fe\"> </span>3 to 9 years<span class=\"_ _256\"> </span></div><div class=\"t m0 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs1c1\">Product development<span class=\"_ _bc\"> </span>50%<span class=\"_ _fe\"> </span>1 to 2 years<span class=\"_ _256\"> </span></div><div class=\"t m0 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs1c2\">W<span class=\"_ _3\"></span>ebsite costs<span class=\"_ _83\"> </span>20%<span class=\"_ _177\"> </span>1 to 4 years<span class=\"_ _256\"> </span></div><div class=\"t m0 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs1c3\">Intellectual property<span class=\"_ _95\"> </span>20%<span class=\"_ _177\"> </span>1 to 2 years<span class=\"_ _256\"> </span></div><div class=\"t m0 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs1c4\">Brand<span class=\"_ _f7\"> </span>10% - 20%<span class=\"_ _174\"> </span>7 to 9 years<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1c6\">The amortisation expense is included within administrative </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1c7\">expenses in the Consolidated Statement of Profit and Loss and </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1c8\">Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "1.<span class=\"_ _0\"></span>11 Goodwill<span class=\"_ _256\"> </span>Goodwill represents the e<span class=\"_ _3\"></span>xcess of the cost of a business combination over the Group<span class=\"_ _3\"></span>\u2019s interest in the fair value of identifiable assets, liabilities and contingent liabilities acquired.<span class=\"_ _256\"> </span>Cost comprises the fair value of assets given, liabilities assumed and equity instruments issued, plus the amount of any non-controlling interests in the acquir<span class=\"_ _3\"></span>ee plus, if the business combination is achieved in stages, the fair value of the existing equity interest in the acquiree<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Goodwill is capitalised as an intangible asset that is not amortised but instead tested annually for impairment. <span class=\"_ _3\"></span>Any impairment in carrying value is charged to the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Goodwill is allocated to cash-generating units (\u2018CGUs<span class=\"_ _3\"></span>\u2019) or groups of CGUs expected to benefit from the s<span class=\"_ _3\"></span>ynergies of the combination and is tested annually for impairment, or more frequently if indicators arise.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "1.<span class=\"_ _0\"></span>12 Intangible assets other<span class=\"_ _3\"></span> than goodwill<span class=\"_ _256\"> </span>Research and dev<span class=\"_ _3\"></span>elopment<span class=\"_ _256\"> </span>Expenditure on resear<span class=\"_ _3\"></span>ch activities is recognised as an expense in the period in which it is incurred.<span class=\"_ _256\"> </span>An internally generated intangible asset arising from de<span class=\"_ _3\"></span>velopment (or from the development phase of an internal pr<span class=\"_ _3\"></span>oject) is recognised if<span class=\"_ _3\"></span>, and only if the Group can demonstrate all of the following conditions:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>the technical feasibility of completing the intangible asset so that it will be available for use or sale;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>its intention to complete the intangible asset and use or sell it;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>its ability to use or sell the intangible asset;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>how the intangible asset will generate probable future economic benefits;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>the availability of adequate technical, financial and other resources to complete the de<span class=\"_ _3\"></span>velopment and to use or sell the intangible asset; and<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>its ability to measure reliably the expenditure attributable to the intangible asset during its development.<span class=\"_ _256\"> </span>The capitalised development costs are subsequently amortised on a straight<span class=\"_ _3\"></span>-line basis over their useful economic lives, being the period over which the Group e<span class=\"_ _3\"></span>xpects to benefit from selling the products developed.<span class=\"_ _256\"> </span>If it is not possible to distinguish between the research phase and the development phase of an internal project, the e<span class=\"_ _3\"></span>xpenditure is treated as if it were all incurr<span class=\"_ _3\"></span>ed in the research phase only<span class=\"_ _3\"></span>. In the research phase of an internal pr<span class=\"_ _3\"></span>oject, it is not possible to demonstrate that the project will gener<span class=\"_ _3\"></span>ate future economic benefits and hence all expenditure on r<span class=\"_ _3\"></span>esearch has been recognised as an expense in the Consolidated Statement of Pr<span class=\"_ _3\"></span>ofit and Loss and Other Comprehensive Income when it is incurred.<span class=\"_ _256\"> </span>The amortisation expense is included within administrative expenses in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Externally acquired intangible assets<span class=\"_ _256\"> </span>Externally acquired intangible assets are initially r<span class=\"_ _3\"></span>ecognised at cost and subsequently amortised on a straight<span class=\"_ _3\"></span>-line basis over their useful economic lives.<span class=\"_ _256\"> </span>Intangible assets are recognised on business combinations if they are separ<span class=\"_ _3\"></span>able from the acquired entity or give rise to other contractual/legal rights. <span class=\"_ _3\"></span>The amounts ascribed to such intangibles are arrived at by using appr<span class=\"_ _3\"></span>opriate valuation techniques.<span class=\"_ _256\"> </span>All intangible assets other than goodwill are assumed to ha<span class=\"_ _3\"></span>ve finite useful lives and are amortised accordingly<span class=\"_ _0\"></span>.<span class=\"ws1f\"> Amortisation <span class=\"_ _7\"></span>is </span>calculated on a straight<span class=\"_ _3\"></span>-line basis over the estimated useful life of the asset as follows:<span class=\"_ _256\"> </span>Category<span class=\"_ _176\"> </span>Amortisation %<span class=\"_ _9f\"> </span>Remaining useful life<span class=\"_ _256\"> </span>Patents and licences<span class=\"_ _59\"> </span>10%<span class=\"_ _fe\"> </span>3 to 9 years<span class=\"_ _256\"> </span>Product development<span class=\"_ _bc\"> </span>50%<span class=\"_ _fe\"> </span>1 to 2 years<span class=\"_ _256\"> </span>W<span class=\"_ _3\"></span>ebsite costs<span class=\"_ _83\"> </span>20%<span class=\"_ _177\"> </span>1 to 4 years<span class=\"_ _256\"> </span>Intellectual property<span class=\"_ _95\"> </span>20%<span class=\"_ _177\"> </span>1 to 2 years<span class=\"_ _256\"> </span>Brand<span class=\"_ _f7\"> </span>10% - 20%<span class=\"_ _174\"> </span>7 to 9 years<span class=\"_ _256\"> </span>The amortisation expense is included within administrative expenses in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "<div class=\"t m3 hd ff3d fs6 fc1 sc0 ls4 ws4 gs1ca\">1.<span class=\"_ _0\"></span>13 Property<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs1cb\">Property<span class=\"_ _0\"></span>, plant and equipment is carried at cost less accumulated<span class=\"_ _7\"></span> </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs1cc\">depreciation and impairment losses, if an<span class=\"_ _3\"></span>y<span class=\"_ _3\"></span>. Cost includes initial </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs1cd\">cost and subsequent expenditures that ar<span class=\"_ _3\"></span>e directly attributable to </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs1ce\">the related asset when it is probable that futur<span class=\"_ _3\"></span>e economic benefits<span class=\"_ _7\"></span> </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs1cf\">associated with the item will flow to the Group and the cost of the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs1d0\">item can be measured reliably<span class=\"_ _0\"></span>. All other repair and maintenance </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs1d1\">costs are charged to Consolidated Statement of Pr<span class=\"_ _3\"></span>ofit and Loss and<span class=\"_ _7\"></span> </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs1d2\">Other Comprehensive Income during the year the<span class=\"_ _3\"></span>y are incurred.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1d3\">Depreciation is pro<span class=\"_ _3\"></span>vided on items of property<span class=\"_ _3\"></span>, plant and equipment </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1d4\">so as to write off their carrying value over their expected useful </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1d5\">economic lives on a straight<span class=\"_ _3\"></span>-line basis.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1d6\">Depreciation is pro<span class=\"_ _3\"></span>vided on the following basis:<span class=\"_ _256\"> </span></div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs1d7\">Leasehold property improvements<span class=\"_ _52\"> </span>10% straight line<span class=\"_ _256\"> </span></div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs1d8\">Plant and equipment<span class=\"_ _106\"> </span>20% - 25% straight line<span class=\"_ _256\"> </span></div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs1d9\">Fixtures and fittings<span class=\"_ _178\"> </span>20% straight line<span class=\"_ _256\"> </span></div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs1da\">Computer equipment<span class=\"_ _5a\"> </span>20% - 33% straight line<span class=\"_ _256\"> </span></div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs1db\">Assets under construction<span class=\"_ _2e\"> </span> <span class=\"_ _1\"></span>Not depreciated until brought </div><div class=\"t m3 h9 ff3e fs5 fc5 sc0 ls4 ws4 gs1dc\">into use<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1dd\">The assets\u2019 r<span class=\"_ _3\"></span>esidual values, useful lives and depreciation methods </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1de\">are re<span class=\"_ _3\"></span>viewed, and adjusted prospectively if appropriate. If ther<span class=\"_ _3\"></span>e </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1df\">is an indication of a significant change since the last reporting </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1e0\">date, the r<span class=\"_ _3\"></span>ecoverable amount of the asset in its current condition </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1e1\">is estimated in order to determine the extent of the impairment </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1e2\">loss, if<span class=\"_ gs26\"> </span>any<span class=\"_ _0\"></span>. The recover<span class=\"_ _3\"></span>able amount of an asset is the greater of its </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1e3\">value in use and its fair value less cost of disposal. <span class=\"_ _3\"></span>An impairment </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1e4\">loss is recognised in the Consolidated Statement of Profit and Loss </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1e5\">and Other Comprehensive Income<span class=\"_ _3\"></span>, wherever the carrying amount </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1e6\">of the asset ex<span class=\"_ _3\"></span>ceeds its recoverable amount.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1e7\">Gains and losses on disposals are determined by comparing </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1e8\">the proceeds with the carrying amount and are r<span class=\"_ _3\"></span>ecognised </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1e9\">in the Consolidated Statement of Profit and Loss and Other </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1ea\">Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "Depreciation is pro<span class=\"_ _3\"></span>vided on items of property<span class=\"_ _3\"></span>, plant and equipment so as to write off their carrying value over their expected useful economic lives on a straight<span class=\"_ _3\"></span>-line basis.<span class=\"_ _256\"> </span>Depreciation is pro<span class=\"_ _3\"></span>vided on the following basis:<span class=\"_ _256\"> </span>Leasehold property improvements<span class=\"_ _52\"> </span>10% straight line<span class=\"_ _256\"> </span>Plant and equipment<span class=\"_ _106\"> </span>20% - 25% straight line<span class=\"_ _256\"> </span>Fixtures and fittings<span class=\"_ _178\"> </span>20% straight line<span class=\"_ _256\"> </span>Computer equipment<span class=\"_ _5a\"> </span>20% - 33% straight line<span class=\"_ _256\"> </span>Assets under construction<span class=\"_ _2e\"> </span> <span class=\"_ _1\"></span>Not depreciated until brought into use<span class=\"_ _256\"> </span>The assets\u2019 r<span class=\"_ _3\"></span>esidual values, useful lives and depreciation methods are re<span class=\"_ _3\"></span>viewed, and adjusted prospectively if appropriate. If ther<span class=\"_ _3\"></span>e is an indication of a significant change since the last reporting date, the r<span class=\"_ _3\"></span>ecoverable amount of the asset in its current condition is estimated in order to determine the extent of the impairment loss, if<span class=\"_ gs26\"> </span>any<span class=\"_ _0\"></span>. The recover<span class=\"_ _3\"></span>able amount of an asset is the greater of its value in use and its fair value less cost of disposal. <span class=\"_ _3\"></span>An impairment loss is recognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>, wherever the carrying amount of the asset ex<span class=\"_ _3\"></span>ceeds its recoverable amount.<span class=\"_ _256\"> </span>Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are r<span class=\"_ _3\"></span>ecognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "<div class=\"t m3 hd ff3d fs6 fc1 sc0 ls4 ws4 gs1ec\">1.<span class=\"_ _0\"></span>14 Leases<span class=\"_ _256\"> </span></div><div class=\"t m3 h25 ff40 fsa fc1 sc0 ls4 ws4 gs1ed\">Identifying Leases<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1ee\">The Group accounts for a contract, or a portion of a contr<span class=\"_ _3\"></span>act, as a </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1ef\">lease when it conve<span class=\"_ _3\"></span>ys the right to use an asset for a period of time </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1f0\">in ex<span class=\"_ _3\"></span>change for consideration. Leases are those contracts that </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1f1\">satisfy the following criteria:<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1f2\">\u2022 <span class=\"_ _7a\"> </span>there is an identified asset;<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1f3\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>the Group obtains substantially all the economic benefits from </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1f4\">use of the asset; and<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1f5\">\u2022 <span class=\"_ _7a\"> </span>the Group has the right to direct use of the asset.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1f6\">The Group considers whether the supplier has substantive </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1f7\">substitution rights. If the supplier does have those rights, the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1f8\">contract is not identified as giving rise to a lease<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1fa\">In determining whether the Group obtains substantially all the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1fb\">economic benefits from use of the asset, the Group considers only </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1fc\">the economic benefits that arise from the use of the asset, not </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs1fd\">those incidental to legal ownership or other potential benefits.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1e ws4 gs1fe\">In determining whether the Group has the right to direct use of the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1e ws4 gs1ff\">asset, the Group considers whether it directs ho<span class=\"_ _3\"></span>w and for what<span class=\"_ _7\"></span> </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1e ws4 gs200\">purpose the asset is used throughout the period of use<span class=\"_ _3\"></span>. If there are no </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1e ws4 gs201\">significant decisions to be made because they are pr<span class=\"_ _3\"></span>e-determined<span class=\"_ _7\"></span> </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1e ws4 gs202\">due to the nature of the asset, the Group considers whether it was </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1e ws4 gs203\">involved in the design of the asset in a wa<span class=\"_ _3\"></span>y that predetermines how </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1e ws4 gs204\">and for what purpose the asset will be used throughout the period </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1e ws4 gs205\">of use. If the contr<span class=\"_ _3\"></span>act or portion of a contract does not satisfy these<span class=\"_ _7\"></span> </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1e ws4 gs206\">criteria, the Group applies other applicable IFRSs rather than IFRS 16.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs207\">All leases are accounted for by r<span class=\"_ _3\"></span>ecognising a right-of-use asset </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs208\">and a lease liability ex<span class=\"_ _3\"></span>cept for:<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs209\">\u2022 <span class=\"_ _7a\"> </span>leases of low value assets; and<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs20a\">\u2022 <span class=\"_ _7a\"> </span>leases with a term of 12 months or less.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs20b\">For these e<span class=\"_ _3\"></span>xempt leases, the Group recognises the lease </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs20c\">payments as an expense on a str<span class=\"_ _3\"></span>aight-line basis over the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs20d\">lease term, or another systematic basis if that mor<span class=\"_ _3\"></span>e accurately </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs20e\">represents the pattern of the Gr<span class=\"_ _3\"></span>oup\u2019s benefit.<span class=\"_ _256\"> </span></div><div class=\"t m3 h25 ff40 fsa fc1 sc0 ls4 ws4 gs20f\">Lease measurement<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs210\">Lease liabilities are measured at the pr<span class=\"_ _3\"></span>esent value of the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs211\">contractual payments due to the lessor o<span class=\"_ _3\"></span>ver the lease term, with </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs212\">the discount rate determined by r<span class=\"_ _3\"></span>eference to the rate inherent </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs213\">in the lease unless (as is typically the case) this is not readily </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs214\">determinable, in which case the Gr<span class=\"_ _3\"></span>oup\u2019s incremental borro<span class=\"_ _3\"></span>wing </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs215\">rate on commencement of the lease is used. <span class=\"_ _3\"></span>Variable lease </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs216\">payments are only included in the measur<span class=\"_ _3\"></span>ement of the lease </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs217\">liability if they depend on an inde<span class=\"_ _3\"></span>x or rate. In such cases, the initial </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs218\">measurement of the lease liability assumes the variable element </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs219\">will remain unchanged throughout the lease term. Other variable </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs21a\">lease payments are e<span class=\"_ _3\"></span>xpensed in the period to which they relate.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs21b\">On initial recognition, the carrying value of the lease liability also </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs21c\">includes:<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs21d\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>amounts expected to be payable under any r<span class=\"_ _3\"></span>esidual value </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs21e\">guarantee;<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs21f\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>the exercise price of an<span class=\"_ _3\"></span>y purchase option granted in favour of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs220\">the Group if it is reasonably certain to e<span class=\"_ _3\"></span>xercise that option;<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs221\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>any penalties payable for terminating the lease<span class=\"_ _3\"></span>, if the term of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs222\">the lease has been estimated on the basis of the termination </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs223\">option being ex<span class=\"_ _3\"></span>ercised.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs224\">Right-of-use assets ar<span class=\"_ _3\"></span>e initially measured at the amount of the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs225\">lease liability<span class=\"_ _3\"></span>, reduced for an<span class=\"_ _3\"></span>y lease incentives received, and </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs226\">increased for:<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs227\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _e\"></span>lease payments made at or before commencement of the lease;<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs228\">\u2022 <span class=\"_ _7a\"> </span>initial direct costs incurred; and<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs229\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>the amount of any provision recognised wher<span class=\"_ _3\"></span>e the Group is </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs22a\">contractually requir<span class=\"_ _3\"></span>ed to dismantle, remove or restor<span class=\"_ _3\"></span>e the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs22b\">leased asset (typically leasehold dilapidations).<span class=\"_ _256\"> </span></div>Subsequent to initial measurement lease liabilities increase as a result of interest char<span class=\"_ _3\"></span>ged at a constant rate on the balance outstanding and are reduced for lease pa<span class=\"_ _3\"></span>yments made. Right-of-use assets ar<span class=\"_ _3\"></span>e amortised on a straight-line basis over the remaining term of the lease or over the r<span class=\"_ _3\"></span>emaining economic life of the asset if<span class=\"_ _3\"></span>, rarely<span class=\"_ _3\"></span>, this is judged to be shorter than the lease term.<span class=\"_ _256\"> </span>When the Group re<span class=\"_ _3\"></span>vises its estimate of the term of any lease (because, for e<span class=\"_ _3\"></span>xample, it reassesses the probability of a lessee extension or termination option being e<span class=\"_ _3\"></span>xercised), it adjusts the carrying amount of the lease liability to reflect the payments to mak<span class=\"_ _3\"></span>e over the revised term, which are discounted using a r<span class=\"_ _3\"></span>evised discount rate<span class=\"_ _3\"></span>. The carrying value of lease liabilities is similarly revised when the variable element of futur<span class=\"_ _3\"></span>e lease payments dependent on a rate or index is r<span class=\"_ _3\"></span>evised, except the discount rate remains unchanged. In both cases an equivalent adjustment is made to the carrying value of the right-of-use asset, with the r<span class=\"_ _3\"></span>evised carrying amount being amortised over the remaining (r<span class=\"_ _3\"></span>evised) lease term. If the carrying amount of the right-of-use asset is adjusted to zero<span class=\"_ _3\"></span>, any further reduction is recognised in pr<span class=\"_ _3\"></span>ofit or loss.<span class=\"_ _256\"> </span>When the Group renegotiates the contr<span class=\"_ _3\"></span>actual terms of a lease with the lessor<span class=\"_ _0\"></span>, the accounting depends on the nature of the modification:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>if the renegotiation results in one or more additional assets being leased for an amount commensurate with the standalone price for the additional rights-of-use obtained, the modification is accounted for as a separate lease in accordance with the above polic<span class=\"_ _3\"></span>y;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>in all other cases where the renegotiation increases the scope of the lease (whether that is an extension to the lease term, or one or more additional assets being leased for an amount that is not commensurate with the standalone price for the additional rights-of-use obtained);<span class=\"_ _256\"> </span>\u2022  <span class=\"_ _fa\"></span><span class=\"ws4\">the lease liability is remeasured using the discount r<span class=\"_ _3\"></span>ate </span>applicable on the modification date, with the right<span class=\"_ _3\"></span>-of-use asset being adjusted by the same amount; and<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>if the renegotiation results in a decrease in the scope of the lease, both the carrying amount of the lease liability and right-of-use assets ar<span class=\"_ _3\"></span>e reduced by the same proportion to reflect the partial or full termination of the lease with an<span class=\"_ _3\"></span>y difference recognised in pr<span class=\"_ _3\"></span>ofit or loss. The lease liability is then further adjusted to ensure its carrying amount reflects the amount of the renegotiated payments o<span class=\"_ _3\"></span>ver the renegotiated term, with the modified lease payments discounted at the rate applicable on the modification date. <span class=\"_ _3\"></span>The right-of use asset is adjusted by the same amount.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "1.<span class=\"_ _0\"></span>15 Impairment of<span class=\"_ _3\"></span> non-financial assets<span class=\"_ _256\"> </span>At each reporting date<span class=\"_ _3\"></span>, the Group reviews the carrying amounts of its property<span class=\"_ _0\"></span>, plant and equipment and intangible assets to determine whether there is an<span class=\"_ _3\"></span>y indication that those assets have suffer<span class=\"_ _3\"></span>ed an impairment loss. If any such indication exists, the recover<span class=\"_ _3\"></span>able amount of the asset is estimated to determine the extent of the impairment loss (if an<span class=\"_ _3\"></span>y). Goodwill is allocated<span class=\"_ _256\"> </span>to the Group<span class=\"_ _3\"></span>\u2019s cash-generating units (CGUs) and is review<span class=\"_ _3\"></span>ed for impairment at least annually<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>An impairment loss is recognised wherever the carrying amount of the asset e<span class=\"_ _3\"></span>xceeds its recover<span class=\"_ _3\"></span>able amount. Where the asset does not generate cash flows that are independent fr<span class=\"_ _3\"></span>om other assets, the group estimates the recover<span class=\"_ _3\"></span>able amount of the cash-generating unit to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they ar<span class=\"_ _3\"></span>e allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified.<span class=\"_ _256\"> </span>The recover<span class=\"_ _3\"></span>able amount of an asset is the greater of its value in use and its fair value less cost of disposal. V<span class=\"_ _3\"></span>alue in use is determined using pre-tax cash flow pr<span class=\"_ _3\"></span>ojections based on financial budgets approved b<span class=\"_ _3\"></span>y management and discounted at a pre-<span class=\"_ _256\"> </span>tax discount rate that reflects curr<span class=\"_ _3\"></span>ent market assessments of the time value of money and the risk<span class=\"_ _3\"></span>s specific to the asset or CGU. Impairment losses ar<span class=\"_ _3\"></span>e recognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>. A<span class=\"_ _3\"></span> previously recognised impairment loss is reversed only if there has been a change in the estimates used to determine the asset\u2019s recoverable amount since the last impairment loss was recognised. If that is the case<span class=\"_ _3\"></span>, the carrying amount of the asset is increased to its reco<span class=\"_ _3\"></span>verable amount. That increased amount cannot ex<span class=\"_ _3\"></span>ceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognised for the asset in prior years. Such re<span class=\"_ _3\"></span>versal is recognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>. An impairment loss recognised for goodwill is not reversed in a subsequent period.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "1.<span class=\"_ _0\"></span>15 Impairment of<span class=\"_ _3\"></span> non-financial assets<span class=\"_ _256\"> </span>At each reporting date<span class=\"_ _3\"></span>, the Group reviews the carrying amounts of its property<span class=\"_ _0\"></span>, plant and equipment and intangible assets to determine whether there is an<span class=\"_ _3\"></span>y indication that those assets have suffer<span class=\"_ _3\"></span>ed an impairment loss. If any such indication exists, the recover<span class=\"_ _3\"></span>able amount of the asset is estimated to determine the extent of the impairment loss (if an<span class=\"_ _3\"></span>y). Goodwill is allocated<span class=\"_ _256\"> </span>to the Group<span class=\"_ _3\"></span>\u2019s cash-generating units (CGUs) and is review<span class=\"_ _3\"></span>ed for impairment at least annually<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>An impairment loss is recognised wherever the carrying amount of the asset e<span class=\"_ _3\"></span>xceeds its recover<span class=\"_ _3\"></span>able amount. Where the asset does not generate cash flows that are independent fr<span class=\"_ _3\"></span>om other assets, the group estimates the recover<span class=\"_ _3\"></span>able amount of the cash-generating unit to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they ar<span class=\"_ _3\"></span>e allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified.<span class=\"_ _256\"> </span>The recover<span class=\"_ _3\"></span>able amount of an asset is the greater of its value in use and its fair value less cost of disposal. V<span class=\"_ _3\"></span>alue in use is determined using pre-tax cash flow pr<span class=\"_ _3\"></span>ojections based on financial budgets approved b<span class=\"_ _3\"></span>y management and discounted at a pre-<span class=\"_ _256\"> </span>tax discount rate that reflects curr<span class=\"_ _3\"></span>ent market assessments of the time value of money and the risk<span class=\"_ _3\"></span>s specific to the asset or CGU. Impairment losses ar<span class=\"_ _3\"></span>e recognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>. A<span class=\"_ _3\"></span> previously recognised impairment loss is reversed only if there has been a change in the estimates used to determine the asset\u2019s recoverable amount since the last impairment loss was recognised. If that is the case<span class=\"_ _3\"></span>, the carrying amount of the asset is increased to its reco<span class=\"_ _3\"></span>verable amount. That increased amount cannot ex<span class=\"_ _3\"></span>ceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognised for the asset in prior years. Such re<span class=\"_ _3\"></span>versal is recognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>. An impairment loss recognised for goodwill is not reversed in a subsequent period.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "1.<span class=\"_ _0\"></span>15 Impairment of<span class=\"_ _3\"></span> non-financial assets<span class=\"_ _256\"> </span>At each reporting date<span class=\"_ _3\"></span>, the Group reviews the carrying amounts of its property<span class=\"_ _0\"></span>, plant and equipment and intangible assets to determine whether there is an<span class=\"_ _3\"></span>y indication that those assets have suffer<span class=\"_ _3\"></span>ed an impairment loss. If any such indication exists, the recover<span class=\"_ _3\"></span>able amount of the asset is estimated to determine the extent of the impairment loss (if an<span class=\"_ _3\"></span>y). Goodwill is allocated<span class=\"_ _256\"> </span>to the Group<span class=\"_ _3\"></span>\u2019s cash-generating units (CGUs) and is review<span class=\"_ _3\"></span>ed for impairment at least annually<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>An impairment loss is recognised wherever the carrying amount of the asset e<span class=\"_ _3\"></span>xceeds its recover<span class=\"_ _3\"></span>able amount. Where the asset does not generate cash flows that are independent fr<span class=\"_ _3\"></span>om other assets, the group estimates the recover<span class=\"_ _3\"></span>able amount of the cash-generating unit to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated to individual cash-generating units, or otherwise they ar<span class=\"_ _3\"></span>e allocated to the smallest group of cash-generating units for which a reasonable and consistent allocation basis can be identified.<span class=\"_ _256\"> </span>The recover<span class=\"_ _3\"></span>able amount of an asset is the greater of its value in use and its fair value less cost of disposal. V<span class=\"_ _3\"></span>alue in use is determined using pre-tax cash flow pr<span class=\"_ _3\"></span>ojections based on financial budgets approved b<span class=\"_ _3\"></span>y management and discounted at a pre-<span class=\"_ _256\"> </span>tax discount rate that reflects curr<span class=\"_ _3\"></span>ent market assessments of the time value of money and the risk<span class=\"_ _3\"></span>s specific to the asset or CGU. Impairment losses ar<span class=\"_ _3\"></span>e recognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>. A<span class=\"_ _3\"></span> previously recognised impairment loss is reversed only if there has been a change in the estimates used to determine the asset\u2019s recoverable amount since the last impairment loss was recognised. If that is the case<span class=\"_ _3\"></span>, the carrying amount of the asset is increased to its reco<span class=\"_ _3\"></span>verable amount. That increased amount cannot ex<span class=\"_ _3\"></span>ceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognised for the asset in prior years. Such re<span class=\"_ _3\"></span>versal is recognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>. An impairment loss recognised for goodwill is not reversed in a subsequent period.<span class=\"_ _256\"> </span><div class=\"t m3 hd ff3d fs6 fc1 sc0 ls4 ws4 gs2cb\">1.21 Financial instruments<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2cc\">Financial instruments are recognised when the Gr<span class=\"_ _3\"></span>oup becomes a </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2cd\">party to the contractual pro<span class=\"_ _3\"></span>visions of the instrument.<span class=\"_ _256\"> </span></div><div class=\"t m3 h25 ff40 fsa fc1 sc0 ls4 ws4 gs2ce\">Financial assets<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2cf\">Financial assets include the following items:<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2d0\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>Tr<span class=\"_ _3\"></span>ade receivables, amounts owed by group undertakings and </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2d1\">other short-term r<span class=\"_ _3\"></span>eceivables, which are initially recognised at </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2d2\">fair value and subsequently carried at amortised cost.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2d3\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>Foreign ex<span class=\"_ _3\"></span>change forward contracts, which are measured at </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2d4\">fair value through profit or loss (FVTPL) which changes in fair </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2d5\">value recognised in the Consolidated Statement of Profit and </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2d6\">Loss and Other Comprehensive Income as they arise<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2d7\">\u2022 <span class=\"_ _7a\"> </span>Cash and cash equivalents.<span class=\"_ _256\"> </span></div><div class=\"t m3 h25 ff40 fsa fc1 sc0 ls4 ws4 gs2d8\">Initial measurement<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2d9\">A<span class=\"_ _3\"></span> financial asset is initially measured at fair value plus, for an item </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2da\">not at fair value through profit or loss (FVTPL), tr<span class=\"_ _3\"></span>ansaction costs </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2db\">directly attributable to its acquisition or issue<span class=\"_ _3\"></span>. T<span class=\"_ _3\"></span>rade receivables </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2dc\">without a significant financing component are initially recognised </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2dd\">at their transaction amount.<span class=\"_ _256\"> </span></div><div class=\"t m3 h25 ff40 fsa fc1 sc0 ls4 ws4 gs2de\">Subsequent measurement<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls21 ws4 gs2df\">As<span class=\"_ _3\"></span>sets classified as at amortised cost are subsequently </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls21 ws4 gs2e0\">measured using the effective interest method. <span class=\"_ _3\"></span>The effective </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls21 ws4 gs2e1\">interest rate is the r<span class=\"_ _3\"></span>ate that exactly discounts the future cash </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls21 ws4 gs2e2\">receipts through the life of the instrument to the net carrying<span class=\"_ _3\"></span> </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls21 ws4 gs2e3\">amount on initial recognition. Interest income is r<span class=\"_ _3\"></span>ecognised </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls21 ws4 gs2e4\">in the Consolidated Statement of Profit and Loss and Other </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls21 ws4 gs2e5\">Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2e6\">For<span class=\"_ _3\"></span>eign exchange forward contracts, being classified as FVTPL, </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2e7\">are subsequently measured at fair value at each r<span class=\"_ _3\"></span>eporting date, </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2e8\">with all gains and losses recognised directly in pr<span class=\"_ _3\"></span>ofit or loss. </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2e9\">Financial assets that are held within a different business </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2ea\">model other than \u2018hold to collect\u2019 or \u2018hold to collect and sell\u2019 are </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2eb\">categorised at fair value through profit and loss (FVTPL). F<span class=\"_ _3\"></span>urther<span class=\"_ _3\"></span>, </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2ec\">financial assets whose contractual cash flows ar<span class=\"_ _3\"></span>e not solely </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2ed\">payments of principal and interest ar<span class=\"_ _3\"></span>e accounted for at FVTPL. </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2ee\">All<span class=\"_ gs26\"> </span>derivative financial instruments fall into this category<span class=\"_ _3\"></span>, ex<span class=\"_ _3\"></span>cept for </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2ef\">those designated and effective as hedging instruments, for which </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2f0\">the hedge accounting requirements apply<span class=\"_ _0\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2f1\">Assets in this category are measur<span class=\"_ _3\"></span>ed at fair value with gains or </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2f2\">losses recognised in profit or loss. <span class=\"_ _3\"></span>The fair values of financial </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2f3\">assets in this category are determined by r<span class=\"_ _3\"></span>eference to active </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2f4\">mark<span class=\"_ _3\"></span>et transactions or using a valuation technique where no </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2f5\">active mark<span class=\"_ _3\"></span>et exists.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2f6\">The Group measures loss allo<span class=\"_ _3\"></span>wances at an amount equal to </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2f7\">lifetime expected credit loss (ECL) for tr<span class=\"_ _3\"></span>ade receivables, with </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2f8\">ECL being losses that arise from possible default events o<span class=\"_ _3\"></span>ver the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2f9\">expected life of the financial instrument. ECLs are a pr<span class=\"_ _3\"></span>obability </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2fa\">weighted estimate of credit losses, measured as the pr<span class=\"_ _3\"></span>esent value </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2fb\">of cash shortfalls, discounted at the effective interest rate of the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2fc\">financial asset.<span class=\"_ _256\"> </span></div>Lifetime ECLs are the ECLs from all possible default e<span class=\"_ _3\"></span>vents over the expected life of the financial instrument and are based on quantitative and qualitative information, based on historical experience and forward-looking information. ECL losses ar<span class=\"_ _3\"></span>e recognised through pr<span class=\"_ _3\"></span>ofit or loss within the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Definition of default<span class=\"_ _256\"> </span>For internal cr<span class=\"_ _3\"></span>edit risk management purposes, the Group considers a financial asset not recover<span class=\"_ _3\"></span>able if the customer balance owing is 180 day<span class=\"_ _3\"></span>s past due and information obtained from the customer and other external factors indicate that the customer is unlik<span class=\"_ _3\"></span>ely to pay its creditors in full.<span class=\"_ _256\"> </span>Credit<span class=\"_ _3\"></span>-impaired financial assets<span class=\"_ _256\"> </span>A financial asset is cr<span class=\"_ _3\"></span>edit-impaired when one or more events that have a detrimental impact on the estimated futur<span class=\"_ _3\"></span>e cash flows of that financial asset have occurr<span class=\"_ _3\"></span>ed. Evidence that a financial asset is<span class=\"_ _7\"></span> credit<span class=\"_ _3\"></span>-impaired include observable data about the following events:<span class=\"_ _256\"> </span>a) <span class=\"_ _80\"> </span>significant financial difficulty of the issuer or the counterparty;<span class=\"_ _256\"> </span>b) <span class=\"_ _80\"> </span>a breach of contract, such as a default or past due e<span class=\"_ _3\"></span>vent;<span class=\"_ _256\"> </span>c) <span class=\"_ _80\"> </span> <span class=\"_ _e\"></span>the lender(s) of the debtor<span class=\"_ _0\"></span>, for economic or contractual reasons relating to the debtor\u2019s financial difficulty<span class=\"_ _0\"></span>, having granted to the debtor a concession(s) that the lender(s) would not otherwise consider;<span class=\"_ _256\"> </span>d) <span class=\"_ _80\"> </span> <span class=\"_ _1\"></span>it is becoming probable that the debtor will enter bankruptcy or other financial reorganisation; e) <span class=\"_ _80\"> </span> <span class=\"_ _e\"></span>the disappearance of an active mark<span class=\"_ _3\"></span>et for that financial asset because of financial difficulties.<span class=\"_ _256\"> </span>Write-off polic<span class=\"_ _3\"></span>y<span class=\"_ _256\"> </span>The Group derecognises a financial asset when ther<span class=\"_ _3\"></span>e is information indicating that the debtor should be fully impaired, and a 100% loss allowance is recognised.<span class=\"_ _256\"> </span>Derecognition of financial assets<span class=\"_ _256\"> </span>Financial assets are derecognised when the contr<span class=\"_ _3\"></span>actual rights to the cash flows from the financial asset e<span class=\"_ _3\"></span>xpire, or the Group transfers the rights to receive the contr<span class=\"_ _3\"></span>actual cash flows in a transaction in which substantially all the risk<span class=\"_ _3\"></span>s and rewards of ownership are tr<span class=\"_ _3\"></span>ansferred, or in which the Group neither transfers nor retains substantially all the risk<span class=\"_ _3\"></span>s and rewards of ownership and does not retain control of the financial asset.<span class=\"_ _256\"> </span>Financial liabilities and equity<span class=\"_ _256\"> </span>Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangement.<span class=\"_ _256\"> </span>Equity instruments<span class=\"_ _256\"> </span>An equity instrument is any contr<span class=\"_ _3\"></span>act that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>opco are r<span class=\"_ _3\"></span>ecognised at the proceeds received, net of dir<span class=\"_ _3\"></span>ect issue costs.<span class=\"_ _256\"> </span>Financial liabilities<span class=\"_ _256\"> </span>Financial liabilities are-classified as either financial liabilities \u2018<span class=\"_ _3\"></span>at FVTPL<span class=\"_ _3\"></span>\u2019 or \u2018other financial liabilities\u2019<span class=\"_ _0\"></span>.<span class=\"_ _256\"> </span>Other financial liabilities<span class=\"_ _256\"> </span>Other financial liabilities, including borrowings, ar<span class=\"_ _3\"></span>e initially measured at fair value<span class=\"_ _3\"></span>, net of transaction costs.<span class=\"_ _256\"> </span>Other financial liabilities are subsequently measured at amortised cost using the effective interest method,  with interest e<span class=\"_ _3\"></span>xpense recognised on an effective yield basis.<span class=\"_ _256\"> </span>The effective interest method is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the r<span class=\"_ _3\"></span>elevant period. The effective interest rate is the rate that exactly discounts estimated futur<span class=\"_ _3\"></span>e cash payments through the expected life of the financial liability<span class=\"_ _0\"></span>, or<span class=\"_ _0\"></span>, where appropriate, a shorter period, to the net carrying amount on initial recognition.<span class=\"_ _256\"> </span>Derecognition of financial liabilities<span class=\"_ _256\"> </span>The Group derecognises financial liabilities when, and only when, the Group<span class=\"_ _3\"></span>\u2019s obligations are discharged, cancelled or they e<span class=\"_ _3\"></span>xpire.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "1.<span class=\"_ _0\"></span>16 Inven<span class=\"_ _3\"></span>tories<span class=\"_ _256\"> </span>Inventories ar<span class=\"_ _3\"></span>e initially recognised at cost and subsequently measured at the lower of cost and net r<span class=\"_ _3\"></span>ealisable value (NRV). Cost is determined using the first in, first out (FIFO) method. Cost comprises all costs of purchase<span class=\"_ _3\"></span>, costs of conversion and other costs incurred in bringing the in<span class=\"_ _3\"></span>ventories to their present location and condition.<span class=\"_ _256\"> </span>Net realisable value (NR<span class=\"_ _3\"></span>V) represents the estimated selling price in the ordinary course of business, less the estimated costs of completion and the estimated costs necessary to mak<span class=\"_ _3\"></span>e the sale.<span class=\"_ _256\"> </span>At each reporting date<span class=\"_ _3\"></span>, an assessment is made for impairment.<span class=\"_ _7\"></span> Any e<span class=\"_ _3\"></span>xcess of the carrying amount of inventories over their NR<span class=\"_ _3\"></span>V is recognised as an impairment loss in profit or loss. Re<span class=\"_ _3\"></span>versals of<span class=\"_ _7\"></span> impairment losses are recognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income when the circumstances that pre<span class=\"_ _3\"></span>viously caused the impairment no longer exist.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "1.<span class=\"_ _0\"></span>17 T<span class=\"_ _5\"></span>r<span class=\"_ _3\"></span>ade receiv<span class=\"_ _3\"></span>ables<span class=\"_ _256\"> </span>T<span class=\"_ _3\"></span>rade receivables are amounts due fr<span class=\"_ _3\"></span>om customers for goods in the ordinary course of business. If collection is expected in one year or less (or in the normal operating c<span class=\"_ _3\"></span>ycle of the business if longer), they are classified as curr<span class=\"_ _3\"></span>ent assets. If not, they are presented as non-current assets.<span class=\"_ _256\"> </span><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs296\">Under IFRS 9, the Group applies the simplified approach for </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs297\">trade receivables, under which e<span class=\"_ _3\"></span>xpected credit losses (ECLs) </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs298\">are recognised o<span class=\"_ _3\"></span>ver the lifetime of the receivables. ECLs are </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs299\">calculated based on a combination of historical credit loss </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs29a\">experience<span class=\"_ _3\"></span>, adjusted for forward-looking information, including </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs29b\">current and forecasted economic conditions that ma<span class=\"_ _3\"></span>y affect the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs29c\">customers\u2019 ability to pa<span class=\"_ _3\"></span>y<span class=\"_ _3\"></span>. </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs29d\">For tr<span class=\"_ _3\"></span>ade receivables, which are reported net of impairment, any </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs29e\">expected credit losses ar<span class=\"_ _3\"></span>e recorded in a separate losses account </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs29f\">and recognised within operating e<span class=\"_ _3\"></span>xpenses in the Consolidated </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2a0\">Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>. </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2a1\">There has been no material change in the loss allowance for these </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2a2\">instruments following the adoption of IFRS 9. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "<div class=\"t m3 hd ff3d fs6 fc1 sc0 ls4 ws4 gs2a4\">1.<span class=\"_ _0\"></span>18 Cash and cash equivalents<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2a5\">Cash is represented b<span class=\"_ _3\"></span>y cash in hand. Cash equivalents are highly </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2a6\">liquid investments that matur<span class=\"_ _3\"></span>e in no more than three months from </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2a7\">the date of acquisition and that are readily con<span class=\"_ _3\"></span>vertible to known </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2a8\">amounts of cash with insignificant risk of change in value.<span class=\"_ _256\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "<div class=\"t m3 hd ff3d fs6 fc1 sc0 ls4 ws4 gs2aa\">1.<span class=\"_ _0\"></span>19 T<span class=\"_ _5\"></span>r<span class=\"_ _3\"></span>ade pay<span class=\"_ _3\"></span>ables<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2ab\">T<span class=\"_ _3\"></span>rade payables ar<span class=\"_ _3\"></span>e obligations to pay for goods or services that </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2ac\">have been acquir<span class=\"_ _3\"></span>ed in the ordinary course of business from </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2ad\">suppliers. <span class=\"_ _3\"></span>Accounts payable are classified as current liabilities if </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2ae\">payment is due within one year or less (or in the normal operating </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2af\">cycle of the business if longer). If not, the<span class=\"_ _3\"></span>y are presented as </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2b0\">non-current liabilities.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2b1\">T<span class=\"_ _3\"></span>rade payables ar<span class=\"_ _3\"></span>e recognised initially at the transaction price </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2b2\">and subsequently measured at amortised cost using the effective </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2b3\">interest method.<span class=\"_ _256\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "<div class=\"t m3 hd ff3d fs6 fc1 sc0 ls4 ws4 gs2b5\">1.20 Pr<span class=\"_ _3\"></span>ovisions f<span class=\"_ _3\"></span>or liabilities<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2b6\">Provisions ar<span class=\"_ _3\"></span>e recognised when an event has occurred  that </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2b7\">gives the Group a legal or constructive obligation, it is probable </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2b8\">that an outflow of economic benefits will be requir<span class=\"_ _3\"></span>ed to settle the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2b9\">obligation, and a reliable estimate can be made of the amount of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2ba\">the obligation.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2bb\">For warr<span class=\"_ _3\"></span>anty provisions, expected costs are recognised at the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2bc\">date of sale of the beauty devices, based on the best estimate of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2bd\">the expenditure r<span class=\"_ _3\"></span>equired  to settle the Group\u2019<span class=\"_ _3\"></span>s obligation. These </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2be\">provisions ar<span class=\"_ _3\"></span>e calculated using historical data and anticipated </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2bf\">future claims to ensure the estimate r<span class=\"_ _3\"></span>eflects management<span class=\"_ _7\"></span>\u2019s most </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2c0\">accurate assessment.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2c1\">Provisions ar<span class=\"_ _3\"></span>e charged as an expense to the Consolidated </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2c2\">Statement of Profit and Loss and Other Comprehensive Income </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2c3\">in the year the obligation arises and are measured at the best </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2c4\">estimate of the expenditure r<span class=\"_ _3\"></span>equired to settle the obligation at the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2c5\">reporting date<span class=\"_ _3\"></span>, taking into account relevant risks and uncertainties. </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2c6\">Provisions ar<span class=\"_ _3\"></span>e reviewed at each reporting date and adjusted to </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2c7\">reflect the current best estimate of the obligation.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2c8\">When payments are made<span class=\"_ _3\"></span>, they are deducted from the pro<span class=\"_ _3\"></span>vision </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2c9\">recognised in  the Consolidated Statement of Financial Position.<span class=\"_ _256\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "Financial assets<span class=\"_ _256\"> </span>Financial assets include the following items:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>Tr<span class=\"_ _3\"></span>ade receivables, amounts owed by group undertakings and other short-term r<span class=\"_ _3\"></span>eceivables, which are initially recognised at fair value and subsequently carried at amortised cost.<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>Foreign ex<span class=\"_ _3\"></span>change forward contracts, which are measured at fair value through profit or loss (FVTPL) which changes in fair value recognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income as they arise<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>Cash and cash equivalents.<span class=\"_ _256\"> </span>Initial measurement<span class=\"_ _256\"> </span>A<span class=\"_ _3\"></span> financial asset is initially measured at fair value plus, for an item not at fair value through profit or loss (FVTPL), tr<span class=\"_ _3\"></span>ansaction costs directly attributable to its acquisition or issue<span class=\"_ _3\"></span>. T<span class=\"_ _3\"></span>rade receivables without a significant financing component are initially recognised at their transaction amount.<span class=\"_ _256\"> </span>Subsequent measurement<span class=\"_ _256\"> </span>As<span class=\"_ _3\"></span>sets classified as at amortised cost are subsequently measured using the effective interest method. <span class=\"_ _3\"></span>The effective interest rate is the r<span class=\"_ _3\"></span>ate that exactly discounts the future cash receipts through the life of the instrument to the net carrying<span class=\"_ _3\"></span> amount on initial recognition. Interest income is r<span class=\"_ _3\"></span>ecognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>For<span class=\"_ _3\"></span>eign exchange forward contracts, being classified as FVTPL, are subsequently measured at fair value at each r<span class=\"_ _3\"></span>eporting date, with all gains and losses recognised directly in pr<span class=\"_ _3\"></span>ofit or loss. Financial assets that are held within a different business model other than \u2018hold to collect\u2019 or \u2018hold to collect and sell\u2019 are categorised at fair value through profit and loss (FVTPL). F<span class=\"_ _3\"></span>urther<span class=\"_ _3\"></span>, financial assets whose contractual cash flows ar<span class=\"_ _3\"></span>e not solely payments of principal and interest ar<span class=\"_ _3\"></span>e accounted for at FVTPL. All<span class=\"_ gs26\"> </span>derivative financial instruments fall into this category<span class=\"_ _3\"></span>, ex<span class=\"_ _3\"></span>cept for those designated and effective as hedging instruments, for which the hedge accounting requirements apply<span class=\"_ _0\"></span>.<span class=\"_ _256\"> </span>Assets in this category are measur<span class=\"_ _3\"></span>ed at fair value with gains or losses recognised in profit or loss. <span class=\"_ _3\"></span>The fair values of financial assets in this category are determined by r<span class=\"_ _3\"></span>eference to active mark<span class=\"_ _3\"></span>et transactions or using a valuation technique where no active mark<span class=\"_ _3\"></span>et exists.<span class=\"_ _256\"> </span>The Group measures loss allo<span class=\"_ _3\"></span>wances at an amount equal to lifetime expected credit loss (ECL) for tr<span class=\"_ _3\"></span>ade receivables, with ECL being losses that arise from possible default events o<span class=\"_ _3\"></span>ver the expected life of the financial instrument. ECLs are a pr<span class=\"_ _3\"></span>obability weighted estimate of credit losses, measured as the pr<span class=\"_ _3\"></span>esent value of cash shortfalls, discounted at the effective interest rate of the financial asset.<span class=\"_ _256\"> </span>Lifetime ECLs are the ECLs from all possible default e<span class=\"_ _3\"></span>vents over the expected life of the financial instrument and are based on quantitative and qualitative information, based on historical experience and forward-looking information. ECL losses ar<span class=\"_ _3\"></span>e recognised through pr<span class=\"_ _3\"></span>ofit or loss within the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Definition of default<span class=\"_ _256\"> </span>For internal cr<span class=\"_ _3\"></span>edit risk management purposes, the Group considers a financial asset not recover<span class=\"_ _3\"></span>able if the customer balance owing is 180 day<span class=\"_ _3\"></span>s past due and information obtained from the customer and other external factors indicate that the customer is unlik<span class=\"_ _3\"></span>ely to pay its creditors in full.<span class=\"_ _256\"> </span>Credit<span class=\"_ _3\"></span>-impaired financial assets<span class=\"_ _256\"> </span>A financial asset is cr<span class=\"_ _3\"></span>edit-impaired when one or more events that have a detrimental impact on the estimated futur<span class=\"_ _3\"></span>e cash flows of that financial asset have occurr<span class=\"_ _3\"></span>ed. Evidence that a financial asset is<span class=\"_ _7\"></span> credit<span class=\"_ _3\"></span>-impaired include observable data about the following events:<span class=\"_ _256\"> </span>a) <span class=\"_ _80\"> </span>significant financial difficulty of the issuer or the counterparty;<span class=\"_ _256\"> </span>b) <span class=\"_ _80\"> </span>a breach of contract, such as a default or past due e<span class=\"_ _3\"></span>vent;<span class=\"_ _256\"> </span>c) <span class=\"_ _80\"> </span> <span class=\"_ _e\"></span>the lender(s) of the debtor<span class=\"_ _0\"></span>, for economic or contractual reasons relating to the debtor\u2019s financial difficulty<span class=\"_ _0\"></span>, having granted to the debtor a concession(s) that the lender(s) would not otherwise consider;<span class=\"_ _256\"> </span>d) <span class=\"_ _80\"> </span> <span class=\"_ _1\"></span>it is becoming probable that the debtor will enter bankruptcy or other financial reorganisation; e) <span class=\"_ _80\"> </span> <span class=\"_ _e\"></span>the disappearance of an active mark<span class=\"_ _3\"></span>et for that financial asset because of financial difficulties.<span class=\"_ _256\"> </span>Write-off polic<span class=\"_ _3\"></span>y<span class=\"_ _256\"> </span>The Group derecognises a financial asset when ther<span class=\"_ _3\"></span>e is information indicating that the debtor should be fully impaired, and a 100% loss allowance is recognised.<span class=\"_ _256\"> </span>Derecognition of financial assets<span class=\"_ _256\"> </span>Financial assets are derecognised when the contr<span class=\"_ _3\"></span>actual rights to the cash flows from the financial asset e<span class=\"_ _3\"></span>xpire, or the Group transfers the rights to receive the contr<span class=\"_ _3\"></span>actual cash flows in a transaction in which substantially all the risk<span class=\"_ _3\"></span>s and rewards of ownership are tr<span class=\"_ _3\"></span>ansferred, or in which the Group neither transfers nor retains substantially all the risk<span class=\"_ _3\"></span>s and rewards of ownership and does not retain control of the financial asset.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "<div class=\"t m0 h25 ff40 fsa fc1 sc0 ls4 ws4 gs2fe\">Derecognition of financial assets<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs2ff\">Financial assets are derecognised when the contr<span class=\"_ _3\"></span>actual rights </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs300\">to the cash flows from the financial asset e<span class=\"_ _3\"></span>xpire, or the Group </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs301\">transfers the rights to receive the contr<span class=\"_ _3\"></span>actual cash flows in a </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs302\">transaction in which substantially all the risk<span class=\"_ _3\"></span>s and rewards of </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs303\">ownership are tr<span class=\"_ _3\"></span>ansferred, or in which the Group neither transfers </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs304\">nor retains substantially all the risk<span class=\"_ _3\"></span>s and rewards of ownership and </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs305\">does not retain control of the financial asset.<span class=\"_ _256\"> </span></div>Derecognition of financial liabilities<span class=\"_ _256\"> </span>The Group derecognises financial liabilities when, and only when, the Group<span class=\"_ _3\"></span>\u2019s obligations are discharged, cancelled or they e<span class=\"_ _3\"></span>xpire.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "<div class=\"t m0 h25 ff40 fsa fc1 sc0 ls4 ws4 gs307\">Financial liabilities and equity<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs308\">Debt and equity instruments are classified as either financial </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs309\">liabilities or as equity in accordance with the substance of the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs30a\">contractual arrangement.<span class=\"_ _256\"> </span></div><div class=\"t m0 h20 ff40 fsd fc5 sc0 ls4 ws4 gs30b\">Equity instruments<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs30c\">An equity instrument is any contr<span class=\"_ _3\"></span>act that evidences a residual </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs30d\">interest in the assets of an entity after deducting all of its liabilities. </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs30e\">Equity instruments issued by the <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>opco are r<span class=\"_ _3\"></span>ecognised at the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs30f\">proceeds received, net of dir<span class=\"_ _3\"></span>ect issue costs.<span class=\"_ _256\"> </span></div><div class=\"t m0 h20 ff40 fsd fc5 sc0 ls4 ws4 gs310\">Financial liabilities<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs311\">Financial liabilities are-classified as either financial liabilities \u2018<span class=\"_ _3\"></span>at </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs312\">FVTPL<span class=\"_ _3\"></span>\u2019 or \u2018other financial liabilities\u2019<span class=\"_ _0\"></span>.<span class=\"_ _256\"> </span></div>Other financial liabilities<span class=\"_ _256\"> </span>Other financial liabilities, including borrowings, ar<span class=\"_ _3\"></span>e initially measured at fair value<span class=\"_ _3\"></span>, net of transaction costs.<span class=\"_ _256\"> </span>Other financial liabilities are subsequently measured at amortised cost using the effective interest method,  with interest e<span class=\"_ _3\"></span>xpense recognised on an effective yield basis.<span class=\"_ _256\"> </span>The effective interest method is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the r<span class=\"_ _3\"></span>elevant period. The effective interest rate is the rate that exactly discounts estimated futur<span class=\"_ _3\"></span>e cash payments through the expected life of the financial liability<span class=\"_ _0\"></span>, or<span class=\"_ _0\"></span>, where appropriate, a shorter period, to the net carrying amount on initial recognition.<span class=\"_ _256\"> </span>Derecognition of financial liabilities<span class=\"_ _256\"> </span>The Group derecognises financial liabilities when, and only when, the Group<span class=\"_ _3\"></span>\u2019s obligations are discharged, cancelled or they e<span class=\"_ _3\"></span>xpire.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "<div class=\"t m0 h23 ff3e fsc fc4 sc0 ls4 ws4 gs324\">2. Critical <span class=\"_ _3\"></span>Accounting Judgements and </div><div class=\"t m0 h23 ff3e fsc fc4 sc0 ls4 ws4 gs325\">K<span class=\"_ _3\"></span>ey Sour<span class=\"_ _3\"></span>ces of Estimation Uncertainty<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs326\">In the application of the Group<span class=\"_ _3\"></span>\u2019s and the Company\u2019s accounting </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs327\">policies, the Directors are r<span class=\"_ _3\"></span>equired to make judgements, estimates </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs328\">and assumptions about the carrying amount of assets and </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs329\">liabilities that are not readily appar<span class=\"_ _3\"></span>ent from other sources. The </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs32a\">estimates and associated assumptions are based on historical </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs32b\">experience and other factors that are consider<span class=\"_ _3\"></span>ed to be relevant. </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs32c\">Actual results ma<span class=\"_ _3\"></span>y differ from these estimates.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs32d\">The estimates and underlying assumptions are re<span class=\"_ _3\"></span>viewed on an </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs32e\">ongoing basis. Revisions to accounting estimates are r<span class=\"_ _3\"></span>ecognised </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs32f\">in the period in which the estimate is revised wher<span class=\"_ _3\"></span>e the revision </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs330\">affects only that period, or in the period of the revision and futur<span class=\"_ _3\"></span>e </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs331\">periods where the re<span class=\"_ _3\"></span>vision affects both current and future periods.<span class=\"_ _256\"> </span></div><div class=\"t m0 hd ff3d fs6 fc1 sc0 ls4 ws4 gs332\">Critical judgements in applying <span class=\"_ _3\"></span>the Group<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>s </div><div class=\"t m0 hd ff3d fs6 fc1 sc0 ls4 ws4 gs333\">accounting policies<span class=\"_ _256\"> </span></div><div class=\"t m0 h25 ff40 fsa fc1 sc0 ls4 ws4 gs334\">Capitalisation of internal development costs<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs335\">Expenditure incurred on internal de<span class=\"_ _3\"></span>velopment projects is </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs336\">capitalised as an intangible asset to the extent that the technical, </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs337\">commercial and financial feasibility can be demonstrated b<span class=\"_ _3\"></span>y the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs338\">Group<span class=\"_ _3\"></span>. Estimates of the amount of the internal staff development </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs339\">time allocated to each project are r<span class=\"_ _3\"></span>eviewed on an ongoing basis by </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs33a\">the Directors.<span class=\"_ _256\"> </span></div><div class=\"t m0 h25 ff40 fsa fc1 sc0 ls4 ws4 gs33b\">Determination of lease terms<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs33c\">Management calculated the lease term for each lease to be from </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs33d\">the date of initial application (being the date of incorporation of the </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs33e\">T<span class=\"_ _0\"></span>opco) or the lease commencement date for leases signed after </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs33f\">the incorporation date<span class=\"_ _3\"></span>, to the agreed lease expiration date as stated </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs340\">within the signed lease agreements. Management is not reasonably </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls1c ws4 gs341\">certain that the leases will be extended past these dates.<span class=\"_ _256\"> </span></div><div class=\"t m0 h25 ff40 fsa fc1 sc0 ls4 ws4 gs342\">Identification of separable intangible assets on business </div><div class=\"t m0 h25 ff40 fsa fc1 sc0 ls4 ws4 gs343\">acquisitions<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs344\">The Group ex<span class=\"_ _3\"></span>ercises critical judgement in identifying separable </div><div class=\"t m0 h15 ff3e fsd fc5 sc0 ls4 ws4 gs345\">intangible assets during business acquisitions, which involves </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs347\">determining whether intangible assets can be separated from </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs348\">the acquired entity or arise from contr<span class=\"_ _3\"></span>actual or other legal rights. </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs349\">Management evaluates the assets to ensure the<span class=\"_ _3\"></span>y are recognised </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs34a\">separately from goodwill, considering factors such as tr<span class=\"_ _3\"></span>ademarks, </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs34b\">patents and customer relationships. <span class=\"_ _3\"></span>This assessment impacts the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs34c\">Financial Statements, influencing both the Consolidated Statement </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs34d\">of Financial Position and future amortisation expenses.<span class=\"_ _256\"> </span></div><div class=\"t m3 h25 ff40 fsa fc1 sc0 ls4 ws4 gs34e\">Contingent consideration<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs34f\">Contingent consideration arising from a business combination </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs350\">is recognised at its fair value on the acquisition date as part of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs351\">the consideration transferr<span class=\"_ _3\"></span>ed. The classification of contingent </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs352\">consideration as either a financial liability or equity is determined </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs353\">in accordance with IFRS 3 and IFRS 9.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs354\">Contingent consideration classified as a financial liability is </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs355\">subsequently remeasured at fair value at each r<span class=\"_ _3\"></span>eporting date, with </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs356\">changes in fair value recognised in the Consolidated Statement of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs357\">Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs358\">Contingent consideration classified as equity is not remeasur<span class=\"_ _3\"></span>ed </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs359\">after the acquisition date and is settled within equity when the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs35a\">obligation is fulfilled.<span class=\"_ _256\"> </span></div><div class=\"t m3 h25 ff40 fsa fc1 sc0 ls4 ws4 gs35b\">Business combination under common control<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs35c\">The Group has ex<span class=\"_ _3\"></span>ercised judgement in applying the pooling of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs35d\">interests method for business combinations under common control. </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs35e\">This approach was chosen due to the continuity of control b<span class=\"_ _3\"></span>y<span class=\"_ _7\"></span> </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs35f\">existing shareholders and the absence of non-contr<span class=\"_ _3\"></span>olling interests, </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs360\">ensuring that the controlling parties maintain a continuous interest </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs361\">in the business both before and after the transaction.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs362\">Additionally<span class=\"_ _0\"></span>, the Directors have opted for a retr<span class=\"_ _3\"></span>ospective </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs363\">restatement of financial information for periods prior to the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs364\">combination. This in<span class=\"_ _3\"></span>volves restating prior periods to include the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs365\">comprehensive income and financial position of all combining </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs366\">entities, adjusted to achieve uniformity of accounting policies. <span class=\"_ _3\"></span>This </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs367\">judgement aligns with IFRS 10, as the transactions are vie<span class=\"_ _3\"></span>wed as </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs368\">a continuation from the controlling parties<span class=\"_ _3\"></span>\u2019 perspective, with no </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs369\">change in ultimate control.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs36a\">The carrying amounts of assets and liabilities are based on the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs36b\">financial information available as of the beginning of the earliest </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs36c\">period presented, with necessary IFRS adjustments made to </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs36d\">ensure consistent accounting policies across the Gr<span class=\"_ _3\"></span>oup. This </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs36e\">decision impacts the Financial Statements by retaining pr<span class=\"_ _3\"></span>e-<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs36f\">acquisition equity reserves and history<span class=\"_ _0\"></span>, reflecting the continuity of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs370\">the combining entities and their equity composition.<span class=\"_ _256\"> </span></div><div class=\"t m3 hd ff3d fs6 fc1 sc0 ls4 ws4 gs371\">K<span class=\"_ _3\"></span>ey<span class=\"_ _3\"></span> sources o<span class=\"_ _3\"></span>f estima<span class=\"_ _3\"></span>tion uncer<span class=\"_ _7\"></span>tainty<span class=\"_ _256\"> </span></div><div class=\"t m3 h20 ff40 fsd fc5 sc0 ls4 ws4 gs372\">Share-based pa<span class=\"_ _3\"></span>yment (Fair value of C and D Ordinary shar<span class=\"_ _3\"></span>es)<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs373\">The fair value of the C and D Ordinary shares gr<span class=\"_ _3\"></span>anted under the<span class=\"_ _7\"></span> </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs374\">equity settled <span class=\"ws1d\">share-based</span> payment arr<span class=\"_ _3\"></span>angement was determined<span class=\"_ _7\"></span> </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs375\">using the Monte Carlo valuation model which involves significant </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls1c ws4 gs376\">estimates in the assumptions applied. See note <span class=\"ws1d\">31</span> for further details.<span class=\"_ _256\"> </span></div><div class=\"t m3 h20 ff40 fsd fc5 sc0 ls4 ws4 gs377\">Goodwill<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs378\">Goodwill is allocated to the cash generating units (CGUs), that </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs379\">are expected to benefit fr<span class=\"_ _3\"></span>om the business combination from </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs37a\">which goodwill was recognised. Other intangible assets arising </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs37b\">on acquisition, such as brand names and intellectual property </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs37c\">are also allocated to the same CGUs. <span class=\"_ _3\"></span>The Group performs </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs37d\">annual impairment tests on the carrying value of its goodwill. </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs37e\">The impairment test assesses the recover<span class=\"_ _3\"></span>able amount of a cash </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws27 gs37f\">generating unit (CGU) against the goodwill carrying amount for that </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs380\">CGU. <span class=\"_ _3\"></span>The recoverable amount of a CGU is the greater of its value </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs381\">in use and its fair value less costs of disposal. This assessment </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs382\">requires estimates and assumptions to be made in r<span class=\"_ _3\"></span>espect of cash </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs383\">flow forecasts, terminal value and discount r<span class=\"_ _3\"></span>ates. T<span class=\"_ _0\"></span>o the extent </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs384\">that estimates and assumptions made in this calculation change, </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs385\">the results of the impairment may also change<span class=\"_ _3\"></span>. The Group has </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs386\">recognised an impairment of \u00a3nil for the year ended 31 December </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs387\">2025 (year ended 31 December 2024 - \u00a33,600k). See note 13 for </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs388\">further details.<span class=\"_ _256\"> </span></div><div class=\"t m3 h20 ff40 fsd fc5 sc0 ls4 ws4 gs389\">Inventory pr<span class=\"_ _3\"></span>ovisioning<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs38a\">Consideration has been given by the Dir<span class=\"_ _3\"></span>ectors to the level of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs38b\">provision against stock<span class=\"_ _3\"></span>s. In determining the provision requir<span class=\"_ _3\"></span>ed, the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs38c\">Directors ha<span class=\"_ _3\"></span>ve used historical experience and their knowledge </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs38d\">of the industry<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>A 2% change in the estimated pro<span class=\"_ _3\"></span>vision would </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs38e\">impact the impairment of inventory e<span class=\"_ _3\"></span>xpense recognised by circa </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs38f\">\u00a3459k. <span class=\"_ _3\"></span>At 31 December 2025, the impairment of inventory expense </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs390\">recognised was \u00a3760k (31 December 2024 - \u00a3711k).<span class=\"_ _256\"> </span></div><div class=\"t m3 h20 ff40 fsd fc5 sc0 ls4 ws4 gs391\">Useful economic life of intangible fixed assets<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs392\">The useful economic lives of intangible fixed assets must be </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs393\">estimated by the Directors to determine the period o<span class=\"_ _3\"></span>ver which they </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs394\">are amortised. <span class=\"_ _3\"></span>A change in the estimated useful life by one y<span class=\"_ _3\"></span>ear </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs395\">would result in a change of \u00a31,529k to the amortisation charged </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs396\">to the Consolidated Statement of Profit and Loss and Other </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs397\">Comprehensive Income<span class=\"_ _3\"></span>. The net book value of these fixed assets </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs398\">is \u00a318,345k (31 December 2024 - \u00a319,600k).<span class=\"_ _256\"> </span></div><div class=\"t m3 h20 ff40 fsd fc5 sc0 ls4 ws4 gs399\">W<span class=\"_ _3\"></span>arranty provision<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs39a\">W<span class=\"_ _3\"></span>arranty provisions r<span class=\"_ _3\"></span>epresent management<span class=\"_ _7\"></span>\u2019s best estimate of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs39b\">the costs expected to arise from fulfilling warr<span class=\"_ _3\"></span>anty obligations. </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs39c\">These provisions ar<span class=\"_ _3\"></span>e based on historical data and anticipated </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs39d\">future claims related to the sale of beauty de<span class=\"_ _3\"></span>vices. Management </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs39e\">assesses these obligations collectively due to their similar nature </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs39f\">and consistent application across products.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs3a0\">A<span class=\"_ _3\"></span> 1% change in the estimated costs would impact the warranty </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs3a1\">provision r<span class=\"_ _3\"></span>ecognised by circa \u00a31,410k. The k<span class=\"_ _3\"></span>ey assumptions </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs3a2\">subject to sensitivity include:<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs3a3\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>the expected warranty claim (return/failure) rate<span class=\"_ _3\"></span>, based on </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws23 gs3a4\">historical patterns and anticipated future product performance; </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs3a5\">and<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs3a6\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>the estimated cost per claim, including parts, labour<span class=\"_ _3\"></span>, logistics, </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs3a7\">and related overheads.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs3a8\">The sensitivity reflects a movement in these k<span class=\"_ _3\"></span>ey inputs, both of </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs3a9\">which are significant drivers of the total pro<span class=\"_ _3\"></span>vision.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs3aa\">In line with IAS 37, the Group ensur<span class=\"_ _3\"></span>es that the provisions reflect the </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs3ab\">most accurate estimate of the expenditur<span class=\"_ _3\"></span>e required to settle these </div><div class=\"t m3 h15 ff3e fsd fc5 sc0 ls4 ws4 gs3ac\">obligations, considering relevant risk<span class=\"_ _3\"></span>s and uncertainties.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "Key sources of estimation uncertainty Share-based payment (Fair value of C and D Ordinary shares) The fair value of the C and D Ordinary shares granted under the equity settled share-based payment arrangement was determined using the Monte Carlo valuation model which involves significant estimates in the assumptions applied. See note 31 for further details. Goodwill Goodwill is allocated to the cash generating units (CGUs), that are expected to benefit from the business combination from which goodwill was recognised. Other intangible assets arising on acquisition, such as brand names and intellectual property are also allocated to the same CGUs. The Group performs annual impairment tests on the carrying value of its goodwill. The impairment test assesses the recoverable amount of a cash generating unit (CGU) against the goodwill carrying amount for that CGU. The recoverable amount of a CGU is the greater of its value in use and its fair value less costs of disposal. This assessment requires estimates and assumptions to be made in respect of cash flow forecasts, terminal value and discount rates. To the extent that estimates and assumptions made in this calculation change, the results of the impairment may also change. The Group has recognised an impairment of \u00a3nil for the year ended 31 December 2025 (year ended 31 December 2024 - \u00a33,600k). See note 13 for further details. Inventory provisioning Consideration has been given by the Directors to the level of provision against stocks. In determining the provision required, the Directors have used historical experience and their knowledge of the industry. A 2% change in the estimated provision would impact the impairment of inventory expense recognised by circa \u00a3459k. At 31 December 2025, the impairment of inventory expense recognised was \u00a3760k (31 December 2024 - \u00a3711k). Useful economic life of intangible fixed assets The useful economic lives of intangible fixed assets must be estimated by the Directors to determine the period over which they are amortised. A change in the estimated useful life by one year would result in a change of \u00a31,529k to the amortisation charged to the Consolidated Statement of Profit and Loss and Other Comprehensive Income. The net book value of these fixed assets is \u00a318,345k (31 December 2024 - \u00a319,600k). Warranty provision Warranty provisions represent management\u2019s best estimate of the costs expected to arise from fulfilling warranty obligations. These provisions are based on historical data and anticipated future claims related to the sale of beauty devices. Management assesses these obligations collectively due to their similar nature and consistent application across products. A 1% change in the estimated costs would impact the warranty provision recognised by circa \u00a31,410k. The key assumptions subject to sensitivity include: \u2022   the expected warranty claim (return/failure) rate, based on historical patterns and anticipated future product performance; and \u2022   the estimated cost per claim, including parts, labour, logistics, and related overheads. The sensitivity reflects a movement in these key inputs, both of which are significant drivers of the total provision. In line with IAS 37, the Group ensures that the provisions reflect the most accurate estimate of the expenditure required to settle these obligations, considering relevant risks and uncertainties.",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "<div class=\"t m0 h23 ff43 fsc fc4 sc0 ls4 ws4 gs3ae\">3. Segmental Reporting </div><div class=\"t m0 h25 ff42 fsa fc1 sc0 ls4 ws4 gs3af\">Description of the types of products and services from which each r<span class=\"_ _3\"></span>eportable segment derives its revenues<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4d gs3b0\">\u2022 <span class=\"_ _99\"> </span> CurrentBody <span class=\"_ _6\"> </span><span class=\"ws4\">Skin: Own brand beauty technology products primarily sold thr<span class=\"_ _3\"></span>ough its e-commerce platforms and mark<span class=\"_ _3\"></span>etplaces </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3b1\">globally<span class=\"_ _3\"></span>, including LED mask<span class=\"_ _3\"></span>s, radio frequency de<span class=\"_ _3\"></span>vices, and facial cleansing tools.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4d gs3b2\">\u2022 <span class=\"_ _99\"> </span> ZIIP <span class=\"_ _6\"> </span><span class=\"ws4\">Beauty: Manufacturing and selling premium microcurrent facial de<span class=\"_ _3\"></span>vices and skincare products under the ZIIP brand, mark<span class=\"_ _3\"></span>eted </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3b3\">primarily through its own e-commer<span class=\"_ _3\"></span>ce platforms and marketplaces globally<span class=\"_ _0\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4d gs3b4\">\u2022 <span class=\"_ _99\"> </span> T<span class=\"_ _3\"></span>ria <span class=\"_ _6\"> </span><span class=\"ws4\">Laser: Designing, manufacturing and selling laser<span class=\"_ _3\"></span>-based beauty and hair<span class=\"_ _3\"></span>-removal devices for at-home use<span class=\"_ _3\"></span>, mark<span class=\"_ _3\"></span>eted under the </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3b5\">T<span class=\"_ _3\"></span>ria brand primarily through its own e-commer<span class=\"_ _3\"></span>ce platforms and selected global marketplaces.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4d gs3b6\">\u2022 <span class=\"_ _99\"> </span> Third <span class=\"_ _6\"> </span><span class=\"ws4\">Party: Beauty and wellness devices sour<span class=\"_ _3\"></span>ced from external manufacturers and sold through the Gr<span class=\"_ _3\"></span>oup\u2019s e-commerce platforms </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3b7\">and global mark<span class=\"_ _3\"></span>etplaces. Although discontinued in January 2025, <span class=\"_ _3\"></span>Third Party represented a historically significant re<span class=\"_ _3\"></span>venue stream \u2013 </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3b8\">and generated cash inflows independent fr<span class=\"_ _3\"></span>om the Group\u2019s own-br<span class=\"_ _3\"></span>and segments.<span class=\"_ _256\"> </span></div><div class=\"t m0 h25 ff42 fsa fc1 sc0 ls4 ws4 gs3b9\">Disaggregation of re<span class=\"_ _3\"></span>venue from contracts with customers<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3ba\">In accordance with IFRS 8.27, re<span class=\"_ _3\"></span>venue for each reportable segment is measured on the same basis as the consolidated Financial </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3bb\">Statements and reflects re<span class=\"_ _3\"></span>venue from external customers only<span class=\"_ _3\"></span>. Segment performance is evaluated based on gr<span class=\"_ _3\"></span>oss profit, which the </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3bc\">CODM considers the k<span class=\"_ _3\"></span>ey measure for resour<span class=\"_ _3\"></span>ce allocation and operating decision-making. Segment assets and liabilities are not </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3bd\">revie<span class=\"_ _3\"></span>wed by the CODM and, accordingly<span class=\"_ _3\"></span>, are not disclosed.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3be\">The Group disaggregates r<span class=\"_ _3\"></span>evenue by operating segment to illustrate how the natur<span class=\"_ _3\"></span>e, amount, timing and uncertainty of revenue and </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3bf\">cash flows are affected b<span class=\"_ _3\"></span>y economic factors.<span class=\"_ _256\"> </span></div><div class=\"t m0 hd ff41 fs6 fc1 sc0 ls4 ws4 gs3c0\">Y<span class=\"_ _5\"></span>ear<span class=\"_ _3\"></span> Ended 31 December 2025<span class=\"_ _256\"> </span></div><div class=\"gs3c1\"><table class=\"s wbe hc2\" id=\"_f8285d4f-ac4d-4158-8836-b6dd1eb11f93\"><tr><td></td><td class=\"t m0 x2cb h16 y22d3 ff44 fs9 fc5 sc0 ls4 ws4\">CurrentBody<span class=\"_ _256\"> </span></td><td class=\"t m0 x37f h16 y22d3 ff44 fs9 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>ria </td><td class=\"t m0 x380 h16 y22d3 ff44 fs9 fc5 sc0 ls4 ws4\">Third </td><td class=\"t m0 x381 h16 y22d3 ff44 fs9 fc5 sc0 ls4 ws4\">ZIIP<span class=\"_ _256\"> </span></td><td class=\"t m0 x382 h16 y22d3 ff44 fs9 fc0 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x383 h16 y22d4 ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x384 h16 y22d4 ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x380 h16 y22d4 ff44 fs9 fc5 sc0 ls4 ws4\">Party<span class=\"_ _256\"> </span></td><td class=\"t m0 x2e8 h16 y22d4 ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y22d4 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x380 h16 y22d5 ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y22d6 w2e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Revenue<span class=\"_ _256\"> </span></div></td><td class=\"c n x386 y22d6 w30 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">125,775<span class=\"_ _256\"> </span></div></td><td class=\"c n x387 y22d6 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,951<span class=\"_ _256\"> </span></div></td><td class=\"c n x388 y22d6 w38 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">79<span class=\"_ _256\"> </span></div></td><td class=\"c n x389 y22d6 w5b hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">13,155<span class=\"_ _256\"> </span></div></td><td class=\"c n x38a y22d6 w30 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">140,960<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22d7 wbf hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Cost of Sales<span class=\"_ _256\"> </span></div></td><td class=\"c n x38b y22d7 wc0 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(48,151)<span class=\"_ _256\"> </span></div></td><td class=\"c n x38c y22d7 wc1 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(674)<span class=\"_ _256\"> </span></div></td><td class=\"c n x38d y22d7 w4d hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(70)<span class=\"_ _256\"> </span></div></td><td class=\"c n x38e y22d7 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(3,720)<span class=\"_ _256\"> </span></div></td><td class=\"c n x38f y22d7 w36 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(52,615)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22d9 wc2 hc3\"><div class=\"t m0 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">Gross Profit<span class=\"_ _256\"> </span></div></td><td class=\"c n x390 y22d9 wc3 hc3\"><div class=\"t m0 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">77,624<span class=\"_ _256\"> </span></div></td><td class=\"c n x391 y22d9 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">1,277<span class=\"_ _256\"> </span></div></td><td class=\"c n x392 y22d9 w2f hc3\"><div class=\"t m0 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">9<span class=\"_ _256\"> </span></div></td><td class=\"c n x393 y22d9 wc5 hc3\"><div class=\"t m0 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">9,435<span class=\"_ _256\"> </span></div></td><td class=\"c n x394 y22d9 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">88,345<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22da w35 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Administrative e<span class=\"_ _3\"></span>xpenses<span class=\"_ _256\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x395 y22da w32 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(57,262)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22db w37 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Share-based payment e<span class=\"_ _3\"></span>xpense<span class=\"_ _256\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x396 y22db w3c hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(1,533)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22dc w3b hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Exceptional administrative e<span class=\"_ _3\"></span>xpenses<span class=\"_ _256\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x397 y22dc w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(8,021)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22dd w3d hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Other operating income<span class=\"_ _256\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x398 y22dd w57 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">714<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c x1f8 y22df wc7 hc4\"><div class=\"t m0 x1ef h9 y22de ff43 fs5 fc5 sc0 ls4 ws4\">(Loss)/<span class=\"_ _3\"></span>gain included in fair value on<span class=\"_ _256\"> </span></div><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">remeasurement of contingent consideration<span class=\"_ _256\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"t m0 x382 h9 y22e0 ff43 fs5 fc5 sc0 ls4 ws4\">(289)<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m0 x22c h9 y22e1 ff43 fs5 fc5 sc0 ls4 ws4\">Fair value gain on for<span class=\"_ _3\"></span>eign exchange forward </td><td></td><td></td><td></td><td></td><td class=\"t m0 x399 h9 y22e1 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m0 x22c h9 y22e2 ff43 fs5 fc5 sc0 ls4 ws4\">contracts<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y22e3 w44 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Interest receivable<span class=\"_ _256\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x39a y22e3 w38 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">93<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w46 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Finance costs<span class=\"_ _256\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x39b y22e4 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(6,807)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 wc8 hc3\"><div class=\"t m0 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">Profit before tax<span class=\"_ _256\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x39c y2246 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">15,240<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m3 hd ff41 fs6 fc1 sc0 ls4 ws4 gs3c3\">Y<span class=\"_ _5\"></span>ear<span class=\"_ _3\"></span> Ended 31 December 202<span class=\"_ _3\"></span>4<span class=\"_ _256\"> </span></div><div class=\"gs3c4\"><table class=\"s wc9 hc5\" id=\"_b6690b68-a9f5-4f4e-a777-b3046c80a3e3\"><tr><td></td><td class=\"t m3 x39d h16 y22e5 ff44 fs9 fc5 sc0 ls4 ws4\">CurrentBody<span class=\"_ _256\"> </span></td><td class=\"t m3 x39e h16 y22e5 ff44 fs9 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>ria<span class=\"_ _256\"> </span></td><td class=\"t m3 x39f h16 y22e5 ff44 fs9 fc5 sc0 ls4 ws4\">Third Party<span class=\"_ _256\"> </span></td><td class=\"t m3 x3a0 h16 y22e5 ff44 fs9 fc5 sc0 ls4 ws4\">ZIIP<span class=\"_ _256\"> </span></td><td class=\"t m3 x289 h16 y22e5 ff44 fs9 fc0 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3a1 h16 y22e6 ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3a2 h16 y22e6 ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3a3 h16 y22e6 ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3a4 h16 y22e6 ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x288 h16 y22e6 ff44 fs9 fc0 sc0 ls4 ws4\">(Restated)<span class=\"_ _256\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m3 x1f7 h16 y22e7 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y22e8 w2e hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Revenue<span class=\"_ _256\"> </span></div></td><td class=\"c n x3a5 y22e8 wca hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">79,071<span class=\"_ _256\"> </span></div></td><td class=\"t m3 x3a6 h9a y22e9 ff43 fs15 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></td><td class=\"c n x3a7 y22e8 w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">13,072<span class=\"_ _256\"> </span></div></td><td class=\"c n x3a8 y22e8 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">8,981<span class=\"_ _256\"> </span></div></td><td class=\"c n x3a9 y22e8 w30 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">101,124<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22ea wbf hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Cost of Sales<span class=\"_ _256\"> </span></div></td><td class=\"c n x3aa y22ea wc0 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(28,811)<span class=\"_ _256\"> </span></div></td><td class=\"t m3 x3a6 h9a y22eb ff43 fs15 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></td><td class=\"c n x3ab y22ea w32 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(11,267)<span class=\"_ _256\"> </span></div></td><td class=\"c n x3ac y22ea w39 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(3,644)<span class=\"_ _256\"> </span></div></td><td class=\"c n x3ad y22ea w36 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(43,722)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22ed wc2 hc6\"><div class=\"t m3 x1ef ha y22ec ff44 fs5 fc5 sc0 ls4 ws4\">Gross Profit<span class=\"_ _256\"> </span></div></td><td class=\"c n x3ae y22ed wc3 hc6\"><div class=\"t m3 x1ef ha y22ec ff44 fs5 fc5 sc0 ls4 ws4\">50,260<span class=\"_ _256\"> </span></div></td><td class=\"t m3 x3a6 h65 y22ee ff44 fs15 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></td><td class=\"c n x3af y22ed wc4 hc6\"><div class=\"t m3 x1ef ha y22ec ff44 fs5 fc5 sc0 ls4 ws4\">1,805<span class=\"_ _256\"> </span></div></td><td class=\"c n x3b0 y22ed wc4 hc6\"><div class=\"t m3 x1ef ha y22ec ff44 fs5 fc5 sc0 ls4 ws4\">5,337<span class=\"_ _256\"> </span></div></td><td class=\"c n x3b1 y22ed wcb hc6\"><div class=\"t m3 x1ef ha y22ec ff44 fs5 fc5 sc0 ls4 ws4\">57,402<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22ef w35 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Administrative e<span class=\"_ _3\"></span>xpenses<span class=\"_ _256\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x3b2 y22ef w36 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(42,512)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22dc w37 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Share-based payment e<span class=\"_ _3\"></span>xpense<span class=\"_ _256\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x3b3 y22dc w3a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(836)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22dd w3b hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Exceptional administrative e<span class=\"_ _3\"></span>xpenses<span class=\"_ _256\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x3b4 y22dd w39 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(1,545)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22f0 w3d hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Other operating income<span class=\"_ _256\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x3b5 y22f0 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">23<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c x1f8 y22f1 wc7 hc4\"><div class=\"t m3 x1ef h9 y22de ff43 fs5 fc5 sc0 ls4 ws4\">(Loss)/<span class=\"_ _3\"></span>gain included in fair value on<span class=\"_ _256\"> </span></div><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">remeasurement of contingent consideration<span class=\"_ _256\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"t m3 x3b6 h9 y22f2 ff43 fs5 fc5 sc0 ls4 ws4\">1,135<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m3 x219 h9 y22f3 ff43 fs5 fc5 sc0 ls4 ws4\">Fair value gain on for<span class=\"_ _3\"></span>eign exchange forward </td><td></td><td></td><td></td><td></td><td class=\"t m3 x3b7 h9 y22f3 ff43 fs5 fc5 sc0 ls4 ws4\">112<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m3 x219 h9 y22f4 ff43 fs5 fc5 sc0 ls4 ws4\">contracts<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y22e4 w46 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Finance costs<span class=\"_ _256\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x3b8 y22e4 w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(8,631)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 wc8 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">Profit before tax<span class=\"_ _256\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n x3b9 y2246 wc5 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">5,148<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"gs3c5\"><table class=\"s wcc hc7\" id=\"_97b44599-beee-4783-ba03-76af5b89b4e8\"><tr><td></td><td class=\"t m3 x3ba h16 y22f5 ff44 fs9 fc5 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f2 h16 y22f5 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bb h16 y22f6 ff44 fs9 fc5 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y22f6 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y22f7 ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y22f7 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m3 x219 ha y22f8 ff44 fs5 fc5 sc0 ls4 ws4\">Revenue b<span class=\"_ _3\"></span>y geographical location:<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y22f9 wcd hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">United Kingdom<span class=\"_ _256\"> </span></div></td><td class=\"c n x3be y22f9 w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">28,784<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22f9 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">22,679<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa wce hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls34 ws50\">USA<span class=\"_ _256\"> </span></div></td><td class=\"c n x3be y22fa w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">56,157<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22fa w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">37,217<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb wcf hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Rest of Europe<span class=\"_ _256\"> </span></div></td><td class=\"c n x3be y22fb w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">31,254<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22fb w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">22,925<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fc wd0 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Asia<span class=\"_ _256\"> </span></div></td><td class=\"c n x3be y22fc w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">18,021<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22fc w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">13,778<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 wd1 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Rest of the W<span class=\"_ _3\"></span>orld<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c0 y22e4 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">6,744<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c1 y22e4 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,525<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x3c2 y2246 wd2 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">140,960<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c3 y2246 wd2 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">101,124</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "<table class=\"s wcc hc7\" id=\"_97b44599-beee-4783-ba03-76af5b89b4e8\"><tr><td></td><td class=\"t m3 x3ba h16 y22f5 ff44 fs9 fc5 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f2 h16 y22f5 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bb h16 y22f6 ff44 fs9 fc5 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y22f6 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y22f7 ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y22f7 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m3 x219 ha y22f8 ff44 fs5 fc5 sc0 ls4 ws4\">Revenue b<span class=\"_ _3\"></span>y geographical location:<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y22f9 wcd hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">United Kingdom<span class=\"_ _256\"> </span></div></td><td class=\"c n x3be y22f9 w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">28,784<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22f9 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">22,679<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa wce hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls34 ws50\">USA<span class=\"_ _256\"> </span></div></td><td class=\"c n x3be y22fa w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">56,157<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22fa w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">37,217<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb wcf hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Rest of Europe<span class=\"_ _256\"> </span></div></td><td class=\"c n x3be y22fb w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">31,254<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22fb w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">22,925<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fc wd0 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Asia<span class=\"_ _256\"> </span></div></td><td class=\"c n x3be y22fc w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">18,021<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22fc w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">13,778<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 wd1 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Rest of the W<span class=\"_ _3\"></span>orld<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c0 y22e4 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">6,744<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c1 y22e4 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,525<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x3c2 y2246 wd2 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">140,960<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c3 y2246 wd2 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">101,124</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "<div class=\"t m3 h23 ff43 fsc fc4 sc0 ls4 ws4 gs3c7\">4. Expenses by Natur<span class=\"_ _3\"></span>e<span class=\"_ _256\"> </span></div><div class=\"gs3c8\"><table class=\"s wcc hc8\" id=\"_c63be23a-69ac-4109-bfa7-6151a1d473f9\"><tr><td></td><td class=\"t m3 x3ba h16 y22fd ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f2 h16 y22fd ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bb h16 y22fe ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y22fe ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y22ff ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y22ff ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2300 w7b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Depreciation of property<span class=\"_ _0\"></span>, plant and equipment<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c4 y2300 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">459<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c5 y2300 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">183<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2301 w7c hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Amortisation of right of use assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c6 y2301 wd3 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">541<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c7 y2301 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">335<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2241 w7d hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Amortisation of intangible assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c8 y2241 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,751<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c9 y2241 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,849<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2302 w7e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Impairment loss on goodwill<span class=\"_ _256\"> </span></div></td><td class=\"c n x3ca y2302 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cb y2302 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,600<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2303 wd4 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Research and development e<span class=\"_ _3\"></span>xpenses<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c4 y2303 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">143<span class=\"_ _256\"> </span></div></td><td class=\"c n x344 y2303 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">81<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2304 wd5 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Loss on disposal of intangible fixed assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2304 w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cd y2304 w2f hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2245 wd6 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Cost of inventories recognised as an e<span class=\"_ _3\"></span>xpense<span class=\"_ _256\"> </span></div></td><td class=\"c n x3ce y2245 w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">52,615<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cf y2245 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">43,722<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 wd7 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c4 y2246 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">428<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c5 y2246 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">408</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "<div class=\"t m0 h23 ff43 fsc fc4 sc0 ls4 ws4 gs3ca\">5. Exceptional <span class=\"_ _0\"></span>Administrative Expenses<span class=\"_ _256\"> </span></div><div class=\"gs3cb\"><table class=\"s wd8 hc9\" id=\"_f7dc39d2-e8c2-4611-ab56-d321d550baac\"><tr><td></td><td class=\"t m0 x3d0 h16 y2305 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d1 h16 y2305 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d2 h16 y2306 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d3 h16 y2306 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d4 h16 y2307 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y2307 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y22fa wd9 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Deal fees<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y22fa w41 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">7,518<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y22fa w56 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,275<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb wda hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Staff redundancy costs<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d7 y22fb w38 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">64<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d8 y22fb w43 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 wdb hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Legal disputes<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d9 y22e3 w57 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">412<span class=\"_ _256\"> </span></div></td><td class=\"c n x3da y22e3 w3e hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">270<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 wdc hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Office relocation costs<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d7 y22e4 w38 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">27<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d8 y22e4 w43 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x3db y2246 wc4 hc6\"><div class=\"t m0 x1ef ha y22ec ff44 fs5 fc5 sc0 ls4 ws4\">8,021<span class=\"_ _256\"> </span></div></td><td class=\"c n x3dc y2246 wc4 hc6\"><div class=\"t m0 x1ef ha y22ec ff44 fs5 fc5 sc0 ls4 ws4\">1,545<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3cc\">The ex<span class=\"_ _3\"></span>ceptional administrative expenses presented above repr<span class=\"_ _3\"></span>esent items that are not considered part of the Group<span class=\"_ _3\"></span>\u2019s underlying </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3cd\">administrative cost base and therefor<span class=\"_ _3\"></span>e are shown separately to assist users in better understanding the Group<span class=\"_ _3\"></span>\u2019s underlying operating </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3ce\">performance. Pr<span class=\"_ _3\"></span>esenting these items separately provides clarity on the results of the Group<span class=\"_ _3\"></span>\u2019s core operations, e<span class=\"_ _3\"></span>xcluding significant </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3cf\">strategic, tr<span class=\"_ _3\"></span>ansformational or unusual events.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3d0\">The Group applies this ex<span class=\"_ _3\"></span>ceptional items accounting policy consistently across reporting periods.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3d1\">The nature of the items presented as e<span class=\"_ _3\"></span>xceptional is as follows:<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3d2\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>Deal fees relate to costs incurred in connection with exploring a potential private equity acquisition and IPO-related advisory </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3d3\">services.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3d4\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Staff redundancy costs relate to the str<span class=\"_ _3\"></span>ategic decision to reduce in-house manufacturing activity and transition elements of </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3d5\">production to third-party manufactur<span class=\"_ _3\"></span>ers.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3d6\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>Legal dispute costs relate to trademark and misrepresentation matters. </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3d7\">\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>Office relocation costs represent the one-off expenses associated with relocating to ne<span class=\"_ _3\"></span>w warehouse facilities in the US and UK.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "5. Exceptional <span class=\"_ _0\"></span>Administrative Expenses<span class=\"_ _256\"> </span><table class=\"s wd8 hc9\" id=\"_f7dc39d2-e8c2-4611-ab56-d321d550baac\"><tr><td></td><td class=\"t m0 x3d0 h16 y2305 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d1 h16 y2305 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d2 h16 y2306 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d3 h16 y2306 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d4 h16 y2307 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y2307 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y22fa wd9 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Deal fees<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y22fa w41 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">7,518<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y22fa w56 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,275<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb wda hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Staff redundancy costs<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d7 y22fb w38 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">64<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d8 y22fb w43 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 wdb hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Legal disputes<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d9 y22e3 w57 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">412<span class=\"_ _256\"> </span></div></td><td class=\"c n x3da y22e3 w3e hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">270<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 wdc hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Office relocation costs<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d7 y22e4 w38 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">27<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d8 y22e4 w43 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x3db y2246 wc4 hc6\"><div class=\"t m0 x1ef ha y22ec ff44 fs5 fc5 sc0 ls4 ws4\">8,021<span class=\"_ _256\"> </span></div></td><td class=\"c n x3dc y2246 wc4 hc6\"><div class=\"t m0 x1ef ha y22ec ff44 fs5 fc5 sc0 ls4 ws4\">1,545<span class=\"_ _256\"> </span></div></td></tr></table>The ex<span class=\"_ _3\"></span>ceptional administrative expenses presented above repr<span class=\"_ _3\"></span>esent items that are not considered part of the Group<span class=\"_ _3\"></span>\u2019s underlying administrative cost base and therefor<span class=\"_ _3\"></span>e are shown separately to assist users in better understanding the Group<span class=\"_ _3\"></span>\u2019s underlying operating performance. Pr<span class=\"_ _3\"></span>esenting these items separately provides clarity on the results of the Group<span class=\"_ _3\"></span>\u2019s core operations, e<span class=\"_ _3\"></span>xcluding significant strategic, tr<span class=\"_ _3\"></span>ansformational or unusual events.<span class=\"_ _256\"> </span>The Group applies this ex<span class=\"_ _3\"></span>ceptional items accounting policy consistently across reporting periods.<span class=\"_ _256\"> </span>The nature of the items presented as e<span class=\"_ _3\"></span>xceptional is as follows:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>Deal fees relate to costs incurred in connection with exploring a potential private equity acquisition and IPO-related advisory services.<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span> <span class=\"_ _e\"></span>Staff redundancy costs relate to the str<span class=\"_ _3\"></span>ategic decision to reduce in-house manufacturing activity and transition elements of production to third-party manufactur<span class=\"_ _3\"></span>ers.<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>Legal dispute costs relate to trademark and misrepresentation matters. \u2022 <span class=\"_ _7a\"> </span> <span class=\"_ _1\"></span>Office relocation costs represent the one-off expenses associated with relocating to ne<span class=\"_ _3\"></span>w warehouse facilities in the US and UK.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "<div class=\"t m0 h23 ff43 fsc fc4 sc0 ls4 ws4 gs3d9\">6. Other Operating Income<span class=\"_ _256\"> </span></div><div class=\"gs3c8\"><table class=\"s wdd hca\" id=\"_38665f42-c32e-4b61-ab74-d43febc30c15\"><tr><td></td><td class=\"t m0 x3d0 h16 y2308 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d1 h16 y2308 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d2 h16 y2309 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d3 h16 y2309 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d4 h16 y230a ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y230a ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y230b wde hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Sundry income<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d9 y2246 w57 hc3\"><div class=\"t m0 x1ef h9 y230c ff44 fs5 fc5 sc0 ls4 ws4\">714<span class=\"_ _256\"> </span></div></td><td class=\"c n x3dd y230b w38 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">23</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "6. Other Operating Income<span class=\"_ _256\"> </span><table class=\"s wdd hca\" id=\"_38665f42-c32e-4b61-ab74-d43febc30c15\"><tr><td></td><td class=\"t m0 x3d0 h16 y2308 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d1 h16 y2308 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d2 h16 y2309 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d3 h16 y2309 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d4 h16 y230a ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y230a ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y230b wde hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Sundry income<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d9 y2246 w57 hc3\"><div class=\"t m0 x1ef h9 y230c ff44 fs5 fc5 sc0 ls4 ws4\">714<span class=\"_ _256\"> </span></div></td><td class=\"c n x3dd y230b w38 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">23</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "<div class=\"t m0 h23 ff43 fsc fc4 sc0 ls4 ws4 gs3db\">7. Employ<span class=\"_ _3\"></span>ee Benefit Expenses<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3dc\">The aggregate employ<span class=\"_ _3\"></span>ee benefit expenses were as follows:<span class=\"_ _256\"> </span></div><div class=\"gs3dd\"><table class=\"s wdd hcb\" id=\"_3ae3e90e-4336-4ff8-85b4-bafb5e90c6b0\"><tr><td></td><td class=\"t m0 x3d0 h16 y230d ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d1 h16 y230d ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d2 h16 y230e ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d3 h16 y230e ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d4 h16 y230f ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y230f ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y22fa wdf hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">W<span class=\"_ _3\"></span>ages and salaries<span class=\"_ _256\"> </span></div></td><td class=\"c n x3de y22fa w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">10,412<span class=\"_ _256\"> </span></div></td><td class=\"c n x3df y22fa w5b hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">10,193<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb we0 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Social security costs<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c8 y22fb w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,565<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e0 y22fb w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,297<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fc we1 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Costs of defined contribution scheme<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e1 y22fc w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">244<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e2 y22fc w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">243<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 we2 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Share-based payment e<span class=\"_ _3\"></span>xpense (Note 31)<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c0 y22e4 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,533<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e3 y22e4 w57 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">836<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x3e4 y2246 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">13,754<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e5 y2246 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">12,569<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3de\">The payroll costs disclosed abo<span class=\"_ _3\"></span>ve include staff costs relating to the development of software of \u00a32,343k (2024: \u00a31,858k) which were </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3df\">capitalised in intangible assets. </div><div class=\"t m3 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3e1\">The aver<span class=\"_ _3\"></span>age number of employees was as follows:<span class=\"_ _256\"> </span></div><div class=\"gs3e2\"><table class=\"s wcc hcc\" id=\"_3a221c22-5156-474c-af76-30efbf660c4e\"><tr><td></td><td class=\"t m3 x3ba h16 y2310 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f2 h16 y2310 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bb h16 y2311 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y2311 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3e6 h16 y2312 ff44 fs9 fc0 sc0 ls4 ws4\">Number<span class=\"_ _256\"> </span></td><td class=\"t m3 x3e7 h16 y2312 ff44 fs9 fc0 sc0 ls4 ws4\">Number<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2313 we3 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Mark<span class=\"_ _3\"></span>eting<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e8 y2313 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">76<span class=\"_ _256\"> </span></div></td><td class=\"c n x344 y2313 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">80<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22f9 we4 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Customer service<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e8 y22f9 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">26<span class=\"_ _256\"> </span></div></td><td class=\"c n x344 y22f9 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">31<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa we5 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Developmental<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e9 y22fa w2f hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">6<span class=\"_ _256\"> </span></div></td><td class=\"c n x3ea y22fa w2f hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">4<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb we6 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Finance<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e8 y22fb w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">14<span class=\"_ _256\"> </span></div></td><td class=\"c n x344 y22fb w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">11<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 we7 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Operational<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c4 y22e3 w3e hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">114<span class=\"_ _256\"> </span></div></td><td class=\"c n x344 y22e3 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">77<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 we8 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Directors<span class=\"_ _256\"> </span></div></td><td class=\"c n x3eb y22e4 w2f hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">5<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cd y22e4 w2f hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">8<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x3ec y2246 w3e hc6\"><div class=\"t m3 x1ef ha y22ec ff44 fs5 fc5 sc0 ls4 ws4\"><span>241<span class=\"_ _256\"> </span></span></div></td><td class=\"c n x3ed y2246 w3e hc6\"><div class=\"t m3 x1ef ha y22ec ff44 fs5 fc5 sc0 ls4 ws4\">211<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m3 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3e3\">Further information on Directors<span class=\"_ _3\"></span>\u2019 remuneration is provided in the Remuner<span class=\"_ _3\"></span>ation Report on page 81.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "<div class=\"t m3 h23 ff43 fsc fc4 sc0 ls4 ws4 gs3e5\">8. Finance Costs<span class=\"_ _256\"> </span></div><div class=\"gs3c8\"><table class=\"s wcc hcd\" id=\"_b8c2d8b7-6708-4472-bed9-4c44a5512d68\"><tr><td></td><td class=\"t m3 x3ba h16 y2314 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f2 h16 y2314 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bb h16 y2315 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y2315 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y2316 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y2316 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y22f9 we9 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Interest on bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y22f9 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,282<span class=\"_ _256\"> </span></div></td><td class=\"c n x3ee y22f9 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,700<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2317 wea hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Interest on loan notes<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y2317 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,723<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y2317 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,737<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2318 web hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Interest on preference shar<span class=\"_ _3\"></span>es<span class=\"_ _256\"> </span></div></td><td class=\"c n x3ef y2318 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,300<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f0 y2318 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,851<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 wec hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Interest on lease liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f1 y22e3 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">349<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f2 y22e3 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">193<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 wed hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Unwinding of discount on contingent consideration<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d9 y22e4 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">153<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f3 y22e4 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">150<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x3f4 y2246 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">6,807<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f5 y2246 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">8,631</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "8. Finance Costs<span class=\"_ _256\"> </span><table class=\"s wcc hcd\" id=\"_b8c2d8b7-6708-4472-bed9-4c44a5512d68\"><tr><td></td><td class=\"t m3 x3ba h16 y2314 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f2 h16 y2314 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bb h16 y2315 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y2315 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y2316 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y2316 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y22f9 we9 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Interest on bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y22f9 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,282<span class=\"_ _256\"> </span></div></td><td class=\"c n x3ee y22f9 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,700<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2317 wea hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Interest on loan notes<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y2317 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,723<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y2317 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,737<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2318 web hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Interest on preference shar<span class=\"_ _3\"></span>es<span class=\"_ _256\"> </span></div></td><td class=\"c n x3ef y2318 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,300<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f0 y2318 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,851<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 wec hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Interest on lease liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f1 y22e3 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">349<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f2 y22e3 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">193<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 wed hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Unwinding of discount on contingent consideration<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d9 y22e4 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">153<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f3 y22e4 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">150<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x3f4 y2246 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">6,807<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f5 y2246 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">8,631</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "8. Finance Costs<span class=\"_ _256\"> </span><table class=\"s wcc hcd\" id=\"_b8c2d8b7-6708-4472-bed9-4c44a5512d68\"><tr><td></td><td class=\"t m3 x3ba h16 y2314 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f2 h16 y2314 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bb h16 y2315 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y2315 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y2316 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y2316 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y22f9 we9 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Interest on bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y22f9 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,282<span class=\"_ _256\"> </span></div></td><td class=\"c n x3ee y22f9 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,700<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2317 wea hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Interest on loan notes<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y2317 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,723<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y2317 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,737<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2318 web hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Interest on preference shar<span class=\"_ _3\"></span>es<span class=\"_ _256\"> </span></div></td><td class=\"c n x3ef y2318 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,300<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f0 y2318 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,851<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 wec hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Interest on lease liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f1 y22e3 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">349<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f2 y22e3 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">193<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 wed hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Unwinding of discount on contingent consideration<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d9 y22e4 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">153<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f3 y22e4 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">150<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x3f4 y2246 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">6,807<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f5 y2246 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">8,631</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "8. Finance Costs<span class=\"_ _256\"> </span><table class=\"s wcc hcd\" id=\"_b8c2d8b7-6708-4472-bed9-4c44a5512d68\"><tr><td></td><td class=\"t m3 x3ba h16 y2314 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f2 h16 y2314 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bb h16 y2315 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y2315 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y2316 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y2316 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y22f9 we9 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Interest on bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y22f9 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,282<span class=\"_ _256\"> </span></div></td><td class=\"c n x3ee y22f9 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,700<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2317 wea hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Interest on loan notes<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y2317 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,723<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y2317 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,737<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2318 web hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Interest on preference shar<span class=\"_ _3\"></span>es<span class=\"_ _256\"> </span></div></td><td class=\"c n x3ef y2318 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,300<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f0 y2318 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,851<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 wec hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Interest on lease liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f1 y22e3 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">349<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f2 y22e3 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">193<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 wed hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Unwinding of discount on contingent consideration<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d9 y22e4 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">153<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f3 y22e4 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">150<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x3f4 y2246 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">6,807<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f5 y2246 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">8,631</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "<div class=\"t m3 h23 ff43 fsc fc4 sc0 ls4 ws4 gs3e7\">9<span class=\"ws1b\">. T<span class=\"_ _5\"></span>axation<span class=\"_ _256\"> </span></span></div><div class=\"gs3c8\"><table class=\"s wee hce\" id=\"_2a3146df-ebc0-4441-8510-7991c902c496\"><tr><td></td><td class=\"t m3 x3ba h16 y2319 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f2 h16 y2319 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bb h16 y231a ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y231a ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y231b ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y231b ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m3 x219 ha y231c ff44 fs5 fc5 sc0 ls4 ws4\">UK corporation tax<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y231d wef hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Current tax on income for the period<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y231d w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">5,768<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y231d w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,050<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y231e wf0 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Adjustment in respect of prior period<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f6 y231e w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(130)<span class=\"_ _256\"> </span></div></td><td class=\"c n x3dd y231e w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">17<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y231f wf1 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Foreign tax<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f7 y231f wf2 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f3 y231f w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">133<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2241 wf3 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal current tax<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f8 y2241 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">5,638<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cb y2241 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">4,200<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x219 ha y2320 ff44 fs5 fc5 sc0 ls4 ws4\">Deferred tax<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y22fb wf4 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Origination and reversal of temporary timing differ<span class=\"_ _3\"></span>ences<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f9 y22fb w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(412)<span class=\"_ _256\"> </span></div></td><td class=\"c n x3fa y22fb w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(757)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fc wf0 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Adjustment in respect of prior period<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e8 y22fc w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">85<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cd y22fc w2f hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2321 wf5 hc3\"><div class=\"t m3 x1ef h9 y230c ff44 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal deferred tax<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f9 y2322 w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(327)<span class=\"_ _256\"> </span></div></td><td class=\"c n x3fa y2322 w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(753)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 wf6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _0\"></span>ax (credit)/<span class=\"_ _3\"></span>charge on loss<span class=\"_ _256\"> </span></div></td><td class=\"c n x3fb y2246 wc5 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">5,311<span class=\"_ _256\"> </span></div></td><td class=\"c n x3fc y2246 wc5 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">3,447<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3e9\">The reasons for the difference between the actual tax (cr<span class=\"_ _3\"></span>edit)/<span class=\"_ _3\"></span>charge for the period/year and the standard rate of corporation tax applied </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3ea\">to profits for the year are as follo<span class=\"_ _3\"></span>ws:<span class=\"_ _256\"> </span></div><div class=\"gs3eb\"><table class=\"s wf7 hcf\" id=\"_21aa8c56-dd53-4737-9db8-72f0204aa0c4\"><tr><td></td><td class=\"t m0 x3d0 h16 y2323 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d1 h16 y2323 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d2 h16 y2324 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d3 h16 y2324 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d4 h16 y2325 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y2325 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2326 wf8 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(Loss)/profit before tax<span class=\"_ _256\"> </span></div></td><td class=\"c n x3fd y2326 w5b hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">15,240<span class=\"_ _256\"> </span></div></td><td class=\"c n x3fe y2326 w56 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">5,148<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2327 wf9 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Corporation tax at standard rate of 25%<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c8 y2327 w56 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">3,810<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e0 y2327 w41 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,287<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m0 x22c h9 y2328 ff43 fs5 fc5 sc0 ls4 ws4\">Effects of:<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y231d wfa hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Expenses not deductible for tax purposes<span class=\"_ _256\"> </span></div></td><td class=\"c n x3ff y231d w41 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,498<span class=\"_ _256\"> </span></div></td><td class=\"c n x400 y231d w41 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">3,214<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y231e wfb hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Income not taxable<span class=\"_ _256\"> </span></div></td><td class=\"c n x401 y231e w45 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x402 y231e w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(964)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y231f wfc hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Research and development tax credit<span class=\"_ _256\"> </span></div></td><td class=\"c n x403 y231f w43 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x404 y231f w45 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22f9 wfd hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Remeasurement of deferred tax for changes in tax rates<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y22f9 w45 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x405 y22f9 w45 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa wfe hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Fixed asset differences<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e8 y22fa w38 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">37<span class=\"_ _256\"> </span></div></td><td class=\"c n x344 y22fa w38 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">95<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb wff hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Adjustments in respect of prior years<span class=\"_ _256\"> </span></div></td><td class=\"c n x3eb y22fb w2f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4<span class=\"_ _256\"> </span></div></td><td class=\"c n x344 y22fb w38 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">21<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fc w100 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Deferred tax not recognised<span class=\"_ _256\"> </span></div></td><td class=\"c n x406 y22fc w101 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(38)<span class=\"_ _256\"> </span></div></td><td class=\"c n x407 y22fc w3a hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(206)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2322 w102 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Changes in tax rate<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2322 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x405 y2322 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w103 hc3\"><div class=\"t m0 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal tax (credit)/<span class=\"_ _0\"></span>charge for the period<span class=\"_ _256\"> </span></div></td><td class=\"c n x408 y2246 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">5,311<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c1 y2246 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">3,447<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 h23 ff46 fsc fc4 sc0 ls4 ws4 gs47c\">22<span class=\"ws1b\">. <span class=\"_ _7\"></span>Deferred T<span class=\"_ _e\"></span>ax<span class=\"_ _256\"> </span></span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs47d\">The movement on the deferred tax account is as sho<span class=\"_ _3\"></span>wn below:<span class=\"_ _256\"> </span></div><div class=\"gs47e\"><table class=\"s w175 he2\" id=\"_2544a38e-c64b-4ee3-83e2-1f3769acffe0\"><tr><td></td><td class=\"t m0 x568 h16 y23af ff47 fs9 fc0 sc0 ls4 ws4\">Liability<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x385 h16 y23b0 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y22fc w116 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">At 31 December 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x569 y22fc w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(3,554)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w176 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Credited to profit or loss<span class=\"_ _256\"> </span></div></td><td class=\"c n x56a y22e4 w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">329<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w11f hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x2c6 y2246 w177 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">(3,225)<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs47f\">The deferred taxation balance is made up as follows:<span class=\"_ _256\"> </span></div><div class=\"gs480\"><table class=\"s w178 he3\" id=\"_310f8a90-cd32-485b-a6e1-fb1a90b11657\"><tr><td></td><td class=\"t m0 x56c h16 y23b1 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x56d h16 y23b1 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x56e h16 y23b2 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x56f h16 y23b2 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m9 x570 ha5 y23b3 ff46 fs35 fc5 sc0 ls4 ws4\">Asset<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x571 y23b4 w179 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Accelerated capital allo<span class=\"_ _3\"></span>wances<span class=\"_ _256\"> </span></div></td><td class=\"c n x572 y23b4 w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">351<span class=\"_ _256\"> </span></div></td><td class=\"c n x573 y23b4 w38 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">78<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x571 y23b5 w17a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Other temporary and deductible differences<span class=\"_ _256\"> </span></div></td><td class=\"c n x574 y23b5 w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">975<span class=\"_ _256\"> </span></div></td><td class=\"c n x575 y23b5 w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">206<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x576 y23b6 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">1,326<span class=\"_ _256\"> </span></div></td><td class=\"c n x577 y23b6 w57 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">284<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m9 x570 ha5 y23b7 ff46 fs35 fc5 sc0 ls4 ws4\">Liability<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x571 y2318 w179 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Accelerated capital allo<span class=\"_ _3\"></span>wances<span class=\"_ _256\"> </span></div></td><td class=\"c n x578 y2318 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(4,551)<span class=\"_ _256\"> </span></div></td><td class=\"c n x579 y2318 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(3,838)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x571 y22e3 w17a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Other temporary and deductible differences<span class=\"_ _256\"> </span></div></td><td class=\"c n x57a y22e3 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x57b y22e3 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x57c y2245 w17b hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">(4,551)<span class=\"_ _256\"> </span></div></td><td class=\"c n x57d y2245 w177 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">(3,838)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x571 y2246 w17c hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">Net liability<span class=\"_ _256\"> </span></div></td><td class=\"c n x57e y2246 w177 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">(3,225)<span class=\"_ _256\"> </span></div></td><td class=\"c n x57f y2246 w17b hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">(3,554)</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "<div class=\"t m0 h23 ff43 fsc fc4 sc0 ls4 ws4 gs3ed\">10. Earnings Per Share<span class=\"_ _256\"> </span></div><div class=\"gs3c8\"><table class=\"s w104 hd0\" id=\"_f4e10cd7-3a79-4060-9e70-358907c4e39f\"><tr><td></td><td class=\"t m0 x409 h16 y2329 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear to<span class=\"_ _256\"> </span></td><td class=\"t m0 x40a h16 y2329 ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear to<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d2 h16 y232a ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d3 h16 y232a ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2245 w105 hc3\"><div class=\"t m0 x1ef h9 y230c ff44 fs5 fc5 sc0 ls4 ws4\">Basic Earnings Per Share<span class=\"_ _256\"> </span></div></td><td class=\"c n x40b y2245 w106 hc3\"><div class=\"t m0 x1ef h9 y230c ff44 fs5 fc5 sc0 ls4 ws4\">10.7p<span class=\"_ _256\"> </span></div></td><td class=\"c n x40c y232b w107 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1.9p<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w108 hc3\"><div class=\"t m0 x1ef h9 y230c ff44 fs5 fc5 sc0 ls4 ws4\">Diluted Earnings Per Share<span class=\"_ _256\"> </span></div></td><td class=\"c n x40d y2246 w106 hc3\"><div class=\"t m0 x1ef h9 y230c ff44 fs5 fc5 sc0 ls4 ws4\">10.6p<span class=\"_ _256\"> </span></div></td><td class=\"c n x40e y230b w109 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1.9p<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3ee\">Basic Earnings Per Share is based on the profit after tax for the year and the w<span class=\"_ _3\"></span>eighted average number of shares in issue during the year<span class=\"_ _5\"></span>. </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3ef\">All classes of shares in issue ha<span class=\"_ _3\"></span>ve equal rights and are being treated as one class of share. <span class=\"_ _3\"></span>The weighted average number of shar<span class=\"_ _3\"></span>es in </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3f0\">issue during 2025 and 2024 tak<span class=\"_ _3\"></span>es into account the business combination under common control for combining entities (see Note 1.3). </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3f1\">Shares held by the Emplo<span class=\"_ _3\"></span>yee Benefit T<span class=\"_ _3\"></span>rust are ex<span class=\"_ _3\"></span>cluded from the weighted aver<span class=\"_ _3\"></span>age shares for the purposes of calculating Basic Earnings </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3f2\">Per Share<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3f3\">Diluted Earnings Per Share is calculated by adjusting the w<span class=\"_ _3\"></span>eighted average number of shares used for the calculation of Basic Earnings </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3f4\">Per Share as increased b<span class=\"_ _3\"></span>y the dilutive effect of potential ordinary shares. Dilutive shares arise from emplo<span class=\"_ _3\"></span>yee share option schemes </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3f5\">where the ex<span class=\"_ _3\"></span>ercise price is less than the average mark<span class=\"_ _3\"></span>et price of the Compan<span class=\"_ _3\"></span>y<span class=\"_ _7\"></span>\u2019s ordinary shares during the period. <span class=\"_ _3\"></span>Their dilutive effect is </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3f6\">calculated on the basis of the equivalent number of nil cost options.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3f7\">The table below shows the k<span class=\"_ _3\"></span>ey variables used in the Earnings Per Shar<span class=\"_ _3\"></span>e calculations:<span class=\"_ _256\"> </span></div><div class=\"gs3f8\"><table class=\"s w104 hd1\" id=\"_041426ff-aece-454b-b6b9-270106d76893\"><tr><td></td><td class=\"t m0 x409 h16 y232c ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear to<span class=\"_ _256\"> </span></td><td class=\"t m0 x40a h16 y232c ff44 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear to<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d2 h16 y232d ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d3 h16 y232d ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y232e w10a hc3\"><div class=\"t m0 x1ef h9 y230c ff44 fs5 fc5 sc0 ls4 ws4\">Profit after tax for the period (\u00a3\u2019000)<span class=\"_ _256\"> </span></div></td><td class=\"c n x40f y232e wc4 hc3\"><div class=\"t m0 x1ef h9 y230c ff44 fs5 fc5 sc0 ls4 ws4\">9,867<span class=\"_ _256\"> </span></div></td><td class=\"c n x410 y232f w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,675<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m0 x22c ha y2330 ff44 fs5 fc5 sc0 ls4 ws4\">W<span class=\"_ _3\"></span>eighted average number of shares (thousands)<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y2331 w10b hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">W<span class=\"_ _3\"></span>eighted average shares in issue<span class=\"_ _256\"> </span></div></td><td class=\"c n x3de y2331 w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">93,460<span class=\"_ _256\"> </span></div></td><td class=\"c n x3df y2331 w5b hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">87,900<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2332 w10c hc3\"><div class=\"t m0 x1ef h9 y230c ff44 fs5 fc5 sc0 ls4 ws4\">W<span class=\"_ _3\"></span>eighted average shares held b<span class=\"_ _3\"></span>y EBT<span class=\"_ _256\"> </span></div></td><td class=\"c n x411 y2333 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(1,097)<span class=\"_ _256\"> </span></div></td><td class=\"c n x412 y2333 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2304 w10d hc3\"><div class=\"t m0 x1ef h9 y230c ff44 fs5 fc5 sc0 ls4 ws4\">W<span class=\"_ _3\"></span>eighted average shares for basic EPS<span class=\"_ _256\"> </span></div></td><td class=\"c n x413 y2304 wc6 hc3\"><div class=\"t m0 x1ef h9 y230c ff44 fs5 fc5 sc0 ls4 ws4\">92,363<span class=\"_ _256\"> </span></div></td><td class=\"c n x3df y2334 w5b hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">87,900<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y232b w10e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">W<span class=\"_ _3\"></span>eighted average dilutive potential shares<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c0 y232b w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,097<span class=\"_ _256\"> </span></div></td><td class=\"c n x414 y232b w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w10f hc3\"><div class=\"t m0 x1ef h9 y230c ff44 fs5 fc5 sc0 ls4 ws4\">W<span class=\"_ _3\"></span>eighted average shares for diluted EPS<span class=\"_ _256\"> </span></div></td><td class=\"c n x415 y2246 wcb hc3\"><div class=\"t m0 x1ef h9 y230c ff44 fs5 fc5 sc0 ls4 ws4\">93,460<span class=\"_ _256\"> </span></div></td><td class=\"c n x416 y230b w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">87,900</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "<div class=\"t m3 h23 ff43 fsc fc4 sc0 ls4 ws4 gs3fa\">11. Property<span class=\"_ _5\"></span>, Plant and Equipment<span class=\"_ _256\"> </span></div><div class=\"gs3cb\"><table class=\"s w110 hd2\" id=\"_9ffc4836-29a4-4d93-831f-7a614f91ed93\"><tr><td></td><td class=\"t m3 x417 h16 y2335 ff44 fs9 fc0 sc0 ls4 ws4\">Leasehold<span class=\"_ _256\"> </span></td><td class=\"t m3 x418 h16 y2335 ff44 fs9 fc0 sc0 ls4 ws4\">Plant and<span class=\"_ _256\"> </span></td><td class=\"t m3 x419 h16 y2335 ff44 fs9 fc0 sc0 ls4 ws4\">Fixtures and<span class=\"_ _256\"> </span></td><td class=\"t m3 x41a h16 y2335 ff44 fs9 fc0 sc0 ls4 ws4\">Computer<span class=\"_ _256\"> </span></td><td class=\"t m3 x41b h16 y2335 ff44 fs9 fc0 sc0 ls4 ws4\">Assets under<span class=\"_ _256\"> </span></td><td></td></tr><tr><td></td><td class=\"t m3 x41c h16 y2336 ff44 fs9 fc0 sc0 ls4 ws4\">improvements<span class=\"_ _256\"> </span></td><td class=\"t m3 x41d h16 y2336 ff44 fs9 fc0 sc0 ls4 ws4\">Equipment<span class=\"_ _256\"> </span></td><td class=\"t m3 x41e h16 y2336 ff44 fs9 fc0 sc0 ls4 ws4\">Fittings<span class=\"_ _256\"> </span></td><td class=\"t m3 x41f h16 y2336 ff44 fs9 fc0 sc0 ls4 ws4\">Equipment </td><td class=\"t m3 x420 h16 y2336 ff44 fs9 fc0 sc0 ls4 ws4\">construction<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f7 h16 y2336 ff44 fs9 fc0 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x421 h16 y2337 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x422 h16 y2337 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x423 h16 y2337 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f3 h16 y2337 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3a0 h16 y2337 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y2337 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m3 x219 ha y2338 ff44 fs5 fc5 sc0 ls4 ws4\">Cost<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y2339 w111 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">At 1 January 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x424 y2339 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">79<span class=\"_ _256\"> </span></div></td><td class=\"c n x425 y2339 w2f hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">6<span class=\"_ _256\"> </span></div></td><td class=\"c n x426 y2339 w112 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">592<span class=\"_ _256\"> </span></div></td><td class=\"c n x427 y2339 w57 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">170<span class=\"_ _256\"> </span></div></td><td class=\"c n x428 y2339 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x429 y2339 w3e hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">847<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y233a w113 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Additions<span class=\"_ _256\"> </span></div></td><td class=\"c n x42a y233a w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x42b y233a w2f hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1<span class=\"_ _256\"> </span></div></td><td class=\"c n x42c y233a w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">79<span class=\"_ _256\"> </span></div></td><td class=\"c n x42d y233a w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">72<span class=\"_ _256\"> </span></div></td><td class=\"c n x42e y233a w57 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">767<span class=\"_ _256\"> </span></div></td><td class=\"c n x42f y233a w57 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">919<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y233b w115 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Correction to presentation<span class=\"_ _256\"> </span></div></td><td class=\"c n x430 y233b w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x431 y233b w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x432 y233b w4d hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(35)<span class=\"_ _256\"> </span></div></td><td class=\"c n x433 y233b w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x434 y233b w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x435 y233b w4d hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(35)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y233c wd7 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x436 y233c w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x437 y233c w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x438 y233c w2f hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">5<span class=\"_ _256\"> </span></div></td><td class=\"c n x439 y233c w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x43a y233c w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x43b y233c w2f hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">5<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y233d w116 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x43c y233d w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">79<span class=\"_ _256\"> </span></div></td><td class=\"c n x43d y233d w2f hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">7<span class=\"_ _256\"> </span></div></td><td class=\"c n x43e y233d w112 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">641<span class=\"_ _256\"> </span></div></td><td class=\"c n x43f y233d w57 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">242<span class=\"_ _256\"> </span></div></td><td class=\"c n x440 y233d w57 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">767<span class=\"_ _256\"> </span></div></td><td class=\"c n x441 y233d w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,736<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c x1f8 y233f w117 hd3\"><div class=\"t m3 x1ef h9 y233e ff43 fs5 fc5 sc0 ls4 ws4\">Reclassification of assets under<span class=\"_ _256\"> </span></div><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">construction<span class=\"_ _256\"> </span></div></td><td class=\"c n x442 y2340 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">19<span class=\"_ _256\"> </span></div></td><td class=\"c n x443 y2340 w112 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">430<span class=\"_ _256\"> </span></div></td><td class=\"c n x444 y2340 w57 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">318<span class=\"_ _256\"> </span></div></td><td class=\"c n x445 y2340 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x446 y2340 w3a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(767)<span class=\"_ _256\"> </span></div></td><td class=\"c n x447 y2340 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2341 w113 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Additions<span class=\"_ _256\"> </span></div></td><td class=\"c n x448 y2341 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,906<span class=\"_ _256\"> </span></div></td><td class=\"c n x449 y2341 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">126<span class=\"_ _256\"> </span></div></td><td class=\"c n x44a y2341 w112 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">430<span class=\"_ _256\"> </span></div></td><td class=\"c n x44b y2341 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">71<span class=\"_ _256\"> </span></div></td><td class=\"c n x44c y2341 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x44d y2341 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,533<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2342 w119 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Disposals<span class=\"_ _256\"> </span></div></td><td class=\"c n x44e y2342 w11a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(36)<span class=\"_ _256\"> </span></div></td><td class=\"c n x44f y2342 w11b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(2)<span class=\"_ _256\"> </span></div></td><td class=\"c n x450 y2342 w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(341)<span class=\"_ _256\"> </span></div></td><td class=\"c n x451 y2342 w4d hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(45)<span class=\"_ _256\"> </span></div></td><td class=\"c n x452 y2342 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x453 y2342 w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(424)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2343 wd7 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x436 y2343 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x437 y2343 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x454 y2343 w101 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(26)<span class=\"_ _256\"> </span></div></td><td class=\"c n x455 y2343 w11c hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(1)<span class=\"_ _256\"> </span></div></td><td class=\"c n x456 y2343 w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x457 y2343 w4d hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(27)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2344 w116 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x458 y2344 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,968<span class=\"_ _256\"> </span></div></td><td class=\"c n x459 y2344 w112 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">561<span class=\"_ _256\"> </span></div></td><td class=\"c n x45a y2344 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,021<span class=\"_ _256\"> </span></div></td><td class=\"c n x45b y2344 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">267<span class=\"_ _256\"> </span></div></td><td class=\"c n x45c y2344 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3fe y2344 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,817<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x219 ha y2345 ff44 fs5 fc5 sc0 ls4 ws4\">Depreciation and impairment<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y2346 w111 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">At 1 January 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x424 y2346 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">13<span class=\"_ _256\"> </span></div></td><td class=\"c n x425 y2346 w2f hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2<span class=\"_ _256\"> </span></div></td><td class=\"c n x426 y2346 w112 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">153<span class=\"_ _256\"> </span></div></td><td class=\"c n x45d y2346 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">51<span class=\"_ _256\"> </span></div></td><td class=\"c n x45e y2346 w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e2 y2346 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">219<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2347 w11d hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Charge for the period<span class=\"_ _256\"> </span></div></td><td class=\"c n x45f y2347 w2f hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">8<span class=\"_ _256\"> </span></div></td><td class=\"c n x460 y2347 w2f hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1<span class=\"_ _256\"> </span></div></td><td class=\"c n x461 y2347 w112 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">138<span class=\"_ _256\"> </span></div></td><td class=\"c n x462 y2347 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">36<span class=\"_ _256\"> </span></div></td><td class=\"c n x452 y2347 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x463 y2347 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">183<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2348 w115 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Correction to presentation<span class=\"_ _256\"> </span></div></td><td class=\"c n x430 y2348 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x431 y2348 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x432 y2348 w4d hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(35)<span class=\"_ _256\"> </span></div></td><td class=\"c n x433 y2348 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x434 y2348 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x435 y2348 w4d hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(35)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2349 wd7 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x464 y2349 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x465 y2349 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x466 y2349 w2f hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1<span class=\"_ _256\"> </span></div></td><td class=\"c n x467 y2349 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x468 y2349 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x469 y2349 w2f hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y234a w116 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x43c y234a w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">21<span class=\"_ _256\"> </span></div></td><td class=\"c n x43d y234a w2f hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3<span class=\"_ _256\"> </span></div></td><td class=\"c n x43e y234a w112 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">257<span class=\"_ _256\"> </span></div></td><td class=\"c n x46a y234a w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">87<span class=\"_ _256\"> </span></div></td><td class=\"c n x46b y234a w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x46c y234a w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">368<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y234b w11d hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Charge for the period<span class=\"_ _256\"> </span></div></td><td class=\"c n x43c y234b w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">88<span class=\"_ _256\"> </span></div></td><td class=\"c n x46d y234b w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">71<span class=\"_ _256\"> </span></div></td><td class=\"c n x46e y234b w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">250<span class=\"_ _256\"> </span></div></td><td class=\"c n x46f y234b w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">50<span class=\"_ _256\"> </span></div></td><td class=\"c n x470 y234b w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x471 y234b w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">459<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y234c w11e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Elimination of disposals<span class=\"_ _256\"> </span></div></td><td class=\"c n x44e y234c w11a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(20)<span class=\"_ _256\"> </span></div></td><td class=\"c n x44f y234c w11b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(2)<span class=\"_ _256\"> </span></div></td><td class=\"c n x450 y234c w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(341)<span class=\"_ _256\"> </span></div></td><td class=\"c n x451 y234c w4d hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(37)<span class=\"_ _256\"> </span></div></td><td class=\"c n x452 y234c w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x453 y234c w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(400)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y234d wd7 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x464 y234d w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x465 y234d w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x472 y234d w4d hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(11)<span class=\"_ _256\"> </span></div></td><td class=\"c n x473 y234d w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x474 y234d w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x475 y234d w4d hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(11)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y234e w116 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x43c y234e w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">89<span class=\"_ _256\"> </span></div></td><td class=\"c n x46d y234e w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">72<span class=\"_ _256\"> </span></div></td><td class=\"c n x46e y234e w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">155<span class=\"_ _256\"> </span></div></td><td class=\"c n x476 y234e w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100<span class=\"_ _256\"> </span></div></td><td class=\"c n x44c y234e w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x477 y234e w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">416<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x219 ha y234f ff44 fs5 fc5 sc0 ls4 ws4\">Net book value </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y2350 w11f hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x478 y2350 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">1,879<span class=\"_ _256\"> </span></div></td><td class=\"c n x479 y2350 w112 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">489<span class=\"_ _256\"> </span></div></td><td class=\"c n x47a y2350 w3e hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">866<span class=\"_ _256\"> </span></div></td><td class=\"c n x47b y2350 w3e hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">167<span class=\"_ _256\"> </span></div></td><td class=\"c n x47c y2350 w120 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x47d y2350 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">3,402<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w11f hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">At 31 December 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x43c y2246 w38 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">57<span class=\"_ _256\"> </span></div></td><td class=\"c n x43d y2246 w2f hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">4<span class=\"_ _256\"> </span></div></td><td class=\"c n x43e y2246 w112 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">384<span class=\"_ _256\"> </span></div></td><td class=\"c n x43f y2246 w57 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">156<span class=\"_ _256\"> </span></div></td><td class=\"c n x440 y2246 w57 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">767<span class=\"_ _256\"> </span></div></td><td class=\"c n x47e y2246 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">1,368</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "<div class=\"t m0 h23 ff43 fsc fc4 sc0 ls4 ws4 gs3fc\">12. Right of Use <span class=\"_ _3\"></span>Assets<span class=\"_ _256\"> </span></div><div class=\"gs3cb\"><table class=\"s w121 hd4\" id=\"_8965af64-08bf-4dcc-b0d9-058f6a2bc19b\"><tr><td></td><td class=\"t m0 x47f h16 y2351 ff44 fs9 fc0 sc0 ls4 ws4\">Land and </td></tr><tr><td></td><td class=\"t m0 x47f h16 y2352 ff44 fs9 fc0 sc0 ls4 ws4\">Buildings<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x385 h16 y2353 ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m0 x22c ha y2354 ff44 fs5 fc5 sc0 ls4 ws4\">Cost<span class=\"_ _256\"> </span></td><td></td></tr><tr><td class=\"c n x1f8 y2355 w111 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">At 1 January 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x480 y2355 w41 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">2,242<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2356 w113 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Additions<span class=\"_ _256\"> </span></div></td><td class=\"c n x481 y2356 w57 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">309<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y233f wd7 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x482 y233f w2f hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">7<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2341 w116 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x480 y2341 w41 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">2,558<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2342 w113 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Additions<span class=\"_ _256\"> </span></div></td><td class=\"c n x480 y2342 w41 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">2,552<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2343 wd7 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x483 y2343 w101 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(43)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2344 w119 hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Disposals<span class=\"_ _256\"> </span></div></td><td class=\"c n x484 y2344 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(373)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2357 w116 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x480 y2357 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,694<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m0 x22c ha y2358 ff44 fs5 fc5 sc0 ls4 ws4\">Amortisation and impairment<span class=\"_ _256\"> </span></td><td></td></tr><tr><td class=\"c n x1f8 y2347 w111 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">At 1 January 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x485 y2347 w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">401<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2348 w11d hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Charge for the period<span class=\"_ _256\"> </span></div></td><td class=\"c n x485 y2348 w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">335<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2349 wd7 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x486 y2349 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y234a w116 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x485 y234a w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">736<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y234b w11d hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Charge for the period<span class=\"_ _256\"> </span></div></td><td class=\"c n x485 y234b w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">541<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y234c wd7 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x486 y234c w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y234d w119 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Disposals<span class=\"_ _256\"> </span></div></td><td class=\"c n x484 y234d w3a hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(343)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y234e w116 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x485 y234e w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">934<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m0 x22c ha y2359 ff44 fs5 fc5 sc0 ls4 ws4\">Net book value </td><td></td></tr><tr><td class=\"c n x1f8 y2350 w11f hc3\"><div class=\"t m0 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e0 y2350 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">3,760<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w11f hc3\"><div class=\"t m0 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">At 31 December 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e0 y2246 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">1,822</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "<div class=\"t m3 h23 ff43 fsc fc4 sc0 ls4 ws4 gs3fe\">13<span class=\"ws83\">. <span class=\"_ _7\"></span>Intangible Assets<span class=\"_ _256\"> </span></span></div><div class=\"gs3cb\"><table class=\"s w122 hd5\" id=\"_6c5d7963-cb5d-4123-bbf1-2dda8e97ad40\"><tr><td></td><td></td><td class=\"t m3 x487 h16 y235a ff44 fs9 fc5 sc0 ls4 ws4\">Patents and<span class=\"_ _256\"> </span></td><td class=\"t m3 x488 h16 y235a ff44 fs9 fc5 sc0 ls4 ws4\">Product<span class=\"_ _256\"> </span></td><td class=\"t m3 x489 h16 y235a ff44 fs9 fc5 sc0 ls4 ws4\">W<span class=\"_ _3\"></span>ebsite<span class=\"_ _256\"> </span></td><td class=\"t m3 x48a h16 y235a ff44 fs9 fc5 sc0 ls4 ws4\">Intellectual<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m3 x48b h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">Goodwill<span class=\"_ _256\"> </span></td><td class=\"t m3 x48c h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">licences<span class=\"_ _256\"> </span></td><td class=\"t m3 x48d h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">development<span class=\"_ _256\"> </span></td><td class=\"t m3 x48e h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">cost<span class=\"_ _256\"> </span></td><td class=\"t m3 x48f h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">property<span class=\"_ _256\"> </span></td><td class=\"t m3 x490 h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">Brand<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f7 h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x491 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x492 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x493 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x494 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x495 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x496 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m3 x219 ha y235d ff44 fs5 fc5 sc0 ls4 ws4\">Cost<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y235e w123 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Restated as at 1 January 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x497 y235e w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">38,889<span class=\"_ _256\"> </span></div></td><td class=\"c n x498 y235e w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">83<span class=\"_ _256\"> </span></div></td><td class=\"c n x499 y235e w118 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">2,580<span class=\"_ _256\"> </span></div></td><td class=\"c n x49a y235e w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">2,875<span class=\"_ _256\"> </span></div></td><td class=\"c n x49b y235e w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,069<span class=\"_ _256\"> </span></div></td><td class=\"c n x49c y235e w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">19,484<span class=\"_ _256\"> </span></div></td><td class=\"c n x49d y235e w5b hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">64,980<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y235f w113 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Additions<span class=\"_ _256\"> </span></div></td><td class=\"c n x49e y235f w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x49f y235f w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">43<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a0 y235f w118 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">2,020<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a1 y235f w3e hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">872<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a2 y235f w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a3 y235f w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,017<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a4 y235f w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">3,952<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2360 wd7 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a5 y2360 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a6 y2360 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a7 y2360 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">24<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a8 y2360 w2f hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">4<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a9 y2360 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4aa y2360 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">19<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ab y2360 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">47<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2361 w119 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Disposals<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ac y2361 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ad y2361 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ae y2361 w124 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(3)<span class=\"_ _256\"> </span></div></td><td class=\"c n x4af y2361 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b0 y2361 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b1 y2361 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b2 y2361 w11c hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(3)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2362 w116 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b3 y2362 w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">38,889<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b4 y2362 w112 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">126<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b5 y2362 w118 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">4,621<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b6 y2362 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">3,751<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b7 y2362 w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,069<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b8 y2362 w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">20,520<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b9 y2362 w5b hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">68,976<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2363 w113 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Additions<span class=\"_ _256\"> </span></div></td><td class=\"c n x4bb y2363 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4bc y2363 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">95<span class=\"_ _256\"> </span></div></td><td class=\"c n x4bd y2363 w118 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">2,470<span class=\"_ _256\"> </span></div></td><td class=\"c n x4be y2363 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,001<span class=\"_ _256\"> </span></div></td><td class=\"c n x4bf y2363 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c0 y2363 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">90<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c1 y2363 w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">3,656<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2364 wd7 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c2 y2364 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c3 y2364 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c4 y2364 w3a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(125)<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c5 y2364 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c6 y2364 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c7 y2364 w4d hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(71)<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c8 y2364 w3a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(196)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2365 w119 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Disposals<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c9 y2365 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ca y2365 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4cb y2365 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4cc y2365 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4cd y2365 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ce y2365 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4cf y2365 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2366 w116 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d0 y2366 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">38,889<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d1 y2366 w112 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">221<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d2 y2366 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">6,966<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d3 y2366 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,752<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d4 y2366 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,069<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d5 y2366 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">20,539<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d6 y2366 w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">72,436<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 ha y2367 ff44 fs5 fc5 sc0 ls4 ws4\">Amortisation and impairment </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x4ba y2368 w123 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Restated as at 1 January 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d8 y2368 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,271<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d9 y2368 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">12<span class=\"_ _256\"> </span></div></td><td class=\"c n x4da y2368 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,183<span class=\"_ _256\"> </span></div></td><td class=\"c n x4db y2368 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">892<span class=\"_ _256\"> </span></div></td><td class=\"c n x4dc y2368 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">356<span class=\"_ _256\"> </span></div></td><td class=\"c n x4dd y2368 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,156<span class=\"_ _256\"> </span></div></td><td class=\"c n x4de y2368 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">7,870<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 h9 y2369 ff43 fs5 fc5 sc0 ls4 ws4\">Amortisation charge </td><td class=\"c n x4df y236a w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e0 y236a w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">10<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e1 y236a w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,061<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e2 y236a w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">616<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e3 y236a w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">214<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e4 y236a w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,948<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e5 y236a w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,849<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 h9 y236b ff43 fs5 fc5 sc0 ls4 ws4\">for<span class=\"_ gs3ff\"> </span>the<span class=\"_ gs3ff\"> </span>period<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x4ba y236c w125 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Impairment<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e6 y236c w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,600<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e7 y236c w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e8 y236c w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e9 y236c w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ea y236c w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4eb y236c w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ec y236c w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,600<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y236d wd7 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c2 y236d w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c3 y236d w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ed y236d w2f hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">6<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ee y236d w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">33<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ef y236d w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f0 y236d w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f1 y236d w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">39<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y236e w116 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f2 y236e w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,871<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f3 y236e w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">22<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f4 y236e w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,250<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f5 y236e w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,541<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f6 y236e w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">570<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f7 y236e w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">6,104<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f8 y236e w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">15,358<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 h9 y236f ff43 fs5 fc5 sc0 ls4 ws4\">Amortisation charge </td><td class=\"c n x4df y2370 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e0 y2370 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">24<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e1 y2370 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,635<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e2 y2370 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">730<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e3 y2370 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">214<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e4 y2370 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,148<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e5 y2370 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,751<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 h9 y2371 ff43 fs5 fc5 sc0 ls4 ws4\">for<span class=\"_ gs3ff\"> </span>the<span class=\"_ gs3ff\"> </span>period<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x4ba y2372 w125 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Impairment<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f9 y2372 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4fa y2372 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4fb y2372 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4fc y2372 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4fd y2372 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4fe y2372 w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ff y2372 w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2373 wd7 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c2 y2373 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c3 y2373 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x500 y2373 w11a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(32)<span class=\"_ _256\"> </span></div></td><td class=\"c n x501 y2373 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x502 y2373 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x503 y2373 w11c hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(4)<span class=\"_ _256\"> </span></div></td><td class=\"c n x504 y2373 w101 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(36)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2374 w116 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f2 y2374 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,871<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f3 y2374 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">46<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f4 y2374 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,853<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f5 y2374 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,271<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f6 y2374 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">784<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f7 y2374 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">8,248<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f8 y2374 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">20,073<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 ha y2375 ff44 fs5 fc5 sc0 ls4 ws4\">Net book value </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x4ba y2376 w11f hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x505 y2376 wc3 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">34,018<span class=\"_ _256\"> </span></div></td><td class=\"c n x506 y2376 w112 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">175<span class=\"_ _256\"> </span></div></td><td class=\"c n x507 y2376 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">3,113<span class=\"_ _256\"> </span></div></td><td class=\"c n x508 y2376 wc5 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">2,481<span class=\"_ _256\"> </span></div></td><td class=\"c n x509 y2376 w57 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">285<span class=\"_ _256\"> </span></div></td><td class=\"c n x50a y2376 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">12,291<span class=\"_ _256\"> </span></div></td><td class=\"c n x50b y2376 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">52,363<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 ha y2377 ff44 fs5 fc5 sc0 ls4 ws4\">Restated as at 31 December </td><td class=\"c n x50c y2378 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">34,018<span class=\"_ _256\"> </span></div></td><td class=\"c n x50d y2378 w112 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">104<span class=\"_ _256\"> </span></div></td><td class=\"c n x50e y2378 w126 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">2,371<span class=\"_ _256\"> </span></div></td><td class=\"c n x50f y2378 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">2,210<span class=\"_ _256\"> </span></div></td><td class=\"c n x510 y2378 w3e hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">499<span class=\"_ _256\"> </span></div></td><td class=\"c n x511 y2378 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">14,416<span class=\"_ _256\"> </span></div></td><td class=\"c n x512 y2378 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">53,618<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 ha y2379 ff44 fs5 fc5 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table></div><div class=\"t m3 hd ff41 fs6 fc1 sc0 ls4 ws4 gs400\">Goodwill impairment r<span class=\"_ _3\"></span>evie<span class=\"_ _3\"></span>w<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff43 fsd fc5 sc0 ls1c ws4 gs401\">Goodwill is tested for impairment at each reporting date<span class=\"_ _3\"></span>, or more frequently when indicators of impairment arise. Impairment testing </div><div class=\"t m3 h15 ff43 fsd fc5 sc0 ls1c ws4 gs402\">is performed at the level of the Group<span class=\"_ _3\"></span>\u2019s cash-generating units (\u201cCGUs<span class=\"_ _3\"></span>\u201d), which represent the smallest identifiable groups of assets that </div><div class=\"t m3 h15 ff43 fsd fc5 sc0 ls1c ws4 gs403\">generate largely independent cash inflo<span class=\"_ _3\"></span>ws. The recoverable amount of each CGU is determined based on value-in-use (VIU) calculations.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff43 fsd fc5 sc0 ls4 ws4 gs404\">VIU calculations require management to estimate futur<span class=\"_ _3\"></span>e cash flows over a defined forecast period, apply an appropriate terminal-gro<span class=\"_ _3\"></span>wth </div><div class=\"t m3 h15 ff43 fsd fc5 sc0 ls4 ws4 gs405\">rate to extr<span class=\"_ _3\"></span>apolate those cash flows beyond the forecast horiz<span class=\"_ _3\"></span>on, and discount the resulting amounts using a pre-tax discount rate that </div><div class=\"t m3 h15 ff43 fsd fc5 sc0 ls4 ws4 gs406\">reflects current mark<span class=\"_ _3\"></span>et assessments of the time value of money and the risk<span class=\"_ _3\"></span>s specific to each CGU.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff43 fsd fc5 sc0 ls4 ws4 gs407\">The carrying amount of goodwill is allocated to the Group<span class=\"_ _3\"></span>\u2019s CGUs as follows:<span class=\"_ _256\"> </span></div><div class=\"gs408\"><table class=\"s w127 hd6\" id=\"_69e64ee3-b7f6-412b-b0bf-00c1f75e8755\"><tr><td></td><td class=\"t m3 x3bb h16 y237a ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y237a ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y237b ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y237b ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2318 w128 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group Limited<span class=\"_ _256\"> </span></div></td><td class=\"c n x513 y2318 w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">26,957<span class=\"_ _256\"> </span></div></td><td class=\"c n x514 y2318 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">26,957<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w129 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">ZIIP Inc.<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c8 y22e3 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,327<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e0 y22e3 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,327<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w12a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group TB<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>G PTE (<span class=\"_ _7\"></span>formerly CBT<span class=\"_ _3\"></span> At<span class=\"_ _3\"></span>-Home Beauty Holdings PTE)<span class=\"_ _256\"> </span></div></td><td class=\"c n x515 y22e4 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,734<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c9 y22e4 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,734<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x516 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">34,018<span class=\"_ _256\"> </span></div></td><td class=\"c n x517 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">34,018<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m3 h15 ff43 fsd fc5 sc0 ls4 ws4 gs409\">At 31 December 2025, following the impairment r<span class=\"_ _3\"></span>eview<span class=\"_ _3\"></span>, management concluded that CBT<span class=\"_ _3\"></span> A<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>-Home Beauty Holdings PTE has suffered an </div><div class=\"t m3 h15 ff43 fsd fc5 sc0 ls4 ws4 gs40a\">impairment loss of \u00a3nil (2024: \u00a33,600k).<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs40c\">The calculation of value in use for all the above CGUs is most sensitive to the following assumptions:<span class=\"_ _256\"> </span></div><div class=\"t m0 h25 ff42 fsa fc1 sc0 ls4 ws4 gs40d\">\u2022 <span class=\"_ _c\"> </span>Pre-tax discount rate</div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs40e\"> <span class=\"_ _8\"> </span> <span class=\"_ _e\"></span>Pre-tax discount rate based on a weighted a<span class=\"_ _3\"></span>verage cost of capital (W<span class=\"_ _0\"></span>ACC) of 12.6% (2024: 19.9%) applied to the cash flo<span class=\"_ _3\"></span>w projections </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs40f\">used in the value in use calculations.<span class=\"_ _256\"> </span></div><div class=\"t m0 h25 ff42 fsa fc1 sc0 ls4 ws4 gs410\">\u2022 <span class=\"_ _c\"> </span>Performance in the market</div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs411\"> <span class=\"_ _8\"> </span> <span class=\"_ _e\"></span>Reflects how management believes that the CGU will perform over the five year<span class=\"_ _0\"></span>-period from 31 December 2025 and is used to </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs412\">calculate the value in use of the CGUs.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs413\">CGU specific operating assumptions are applicable to the for<span class=\"_ _3\"></span>ecasted cash flows for the years 2026 to 2030 and relate to revenue </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs414\">forecasts and underlying profit mar<span class=\"_ _3\"></span>gins in each of the operating CGUs. The value ascribed to each assumption will vary between </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs415\">CGUs as the forecasts are built up fr<span class=\"_ _3\"></span>om the underlying business units within each CGU group. These assumptions ar<span class=\"_ _3\"></span>e based upon a </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs416\">combination of past experience of observable trends and e<span class=\"_ _3\"></span>xpectations of future changes in the mark<span class=\"_ _3\"></span>et.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs417\">Management has conducted a sensitivity revie<span class=\"_ _3\"></span>w of the primary assumptions underlying the impairment model, applying reasonably </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs418\">possible variations. Over the five-year for<span class=\"_ _3\"></span>ecast period, potential downside risks ha<span class=\"_ _3\"></span>ve been identified. For example<span class=\"_ _3\"></span>, a 5.0% annual </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs419\">decrease in re<span class=\"_ _3\"></span>venue could reduce headroom by \u00a39.9m; a decline in EBITD<span class=\"_ _3\"></span>A mar<span class=\"_ _3\"></span>gin of 50bps per year could lower headroom by \u00a32.4m; </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs41a\">and a 1.0% increase in the discount rate could r<span class=\"_ _3\"></span>educe headroom by \u00a327.3m.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs41b\">T<span class=\"_ _0\"></span>o address these risks, management ma<span class=\"_ _3\"></span>y implement mitigating actions, including optimizing the operating model to enhance margins </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs41c\">and cash flow<span class=\"_ _3\"></span>, tightening controls over capital e<span class=\"_ _3\"></span>xpenditures, and prioritizing higher<span class=\"_ _3\"></span>-margin, more profitable sales. While the model </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs41d\">demonstrates limited sensitivity to individual changes in assumptions, management notes that, under reasonably possible changes </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs41e\">in k<span class=\"_ _3\"></span>ey assumptions considered individually<span class=\"_ _0\"></span>, the recoverable amount continues to ex<span class=\"_ _3\"></span>ceed the carrying value with sufficient headroom </div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs3d7\">remaining. Howe<span class=\"_ _3\"></span>ver<span class=\"_ _0\"></span>, more severe combined downside scenarios could reduce</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "13<span class=\"ws83\">. <span class=\"_ _7\"></span>Intangible Assets<span class=\"_ _256\"> </span></span><table class=\"s w122 hd5\" id=\"_6c5d7963-cb5d-4123-bbf1-2dda8e97ad40\"><tr><td></td><td></td><td class=\"t m3 x487 h16 y235a ff44 fs9 fc5 sc0 ls4 ws4\">Patents and<span class=\"_ _256\"> </span></td><td class=\"t m3 x488 h16 y235a ff44 fs9 fc5 sc0 ls4 ws4\">Product<span class=\"_ _256\"> </span></td><td class=\"t m3 x489 h16 y235a ff44 fs9 fc5 sc0 ls4 ws4\">W<span class=\"_ _3\"></span>ebsite<span class=\"_ _256\"> </span></td><td class=\"t m3 x48a h16 y235a ff44 fs9 fc5 sc0 ls4 ws4\">Intellectual<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m3 x48b h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">Goodwill<span class=\"_ _256\"> </span></td><td class=\"t m3 x48c h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">licences<span class=\"_ _256\"> </span></td><td class=\"t m3 x48d h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">development<span class=\"_ _256\"> </span></td><td class=\"t m3 x48e h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">cost<span class=\"_ _256\"> </span></td><td class=\"t m3 x48f h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">property<span class=\"_ _256\"> </span></td><td class=\"t m3 x490 h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">Brand<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f7 h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x491 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x492 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x493 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x494 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x495 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x496 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m3 x219 ha y235d ff44 fs5 fc5 sc0 ls4 ws4\">Cost<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y235e w123 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Restated as at 1 January 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x497 y235e w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">38,889<span class=\"_ _256\"> </span></div></td><td class=\"c n x498 y235e w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">83<span class=\"_ _256\"> </span></div></td><td class=\"c n x499 y235e w118 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">2,580<span class=\"_ _256\"> </span></div></td><td class=\"c n x49a y235e w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">2,875<span class=\"_ _256\"> </span></div></td><td class=\"c n x49b y235e w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,069<span class=\"_ _256\"> </span></div></td><td class=\"c n x49c y235e w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">19,484<span class=\"_ _256\"> </span></div></td><td class=\"c n x49d y235e w5b hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">64,980<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y235f w113 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Additions<span class=\"_ _256\"> </span></div></td><td class=\"c n x49e y235f w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x49f y235f w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">43<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a0 y235f w118 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">2,020<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a1 y235f w3e hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">872<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a2 y235f w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a3 y235f w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,017<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a4 y235f w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">3,952<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2360 wd7 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a5 y2360 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a6 y2360 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a7 y2360 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">24<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a8 y2360 w2f hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">4<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a9 y2360 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4aa y2360 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">19<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ab y2360 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">47<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2361 w119 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Disposals<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ac y2361 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ad y2361 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ae y2361 w124 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(3)<span class=\"_ _256\"> </span></div></td><td class=\"c n x4af y2361 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b0 y2361 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b1 y2361 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b2 y2361 w11c hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(3)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2362 w116 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b3 y2362 w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">38,889<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b4 y2362 w112 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">126<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b5 y2362 w118 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">4,621<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b6 y2362 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">3,751<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b7 y2362 w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,069<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b8 y2362 w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">20,520<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b9 y2362 w5b hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">68,976<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2363 w113 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Additions<span class=\"_ _256\"> </span></div></td><td class=\"c n x4bb y2363 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4bc y2363 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">95<span class=\"_ _256\"> </span></div></td><td class=\"c n x4bd y2363 w118 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">2,470<span class=\"_ _256\"> </span></div></td><td class=\"c n x4be y2363 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,001<span class=\"_ _256\"> </span></div></td><td class=\"c n x4bf y2363 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c0 y2363 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">90<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c1 y2363 w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">3,656<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2364 wd7 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c2 y2364 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c3 y2364 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c4 y2364 w3a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(125)<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c5 y2364 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c6 y2364 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c7 y2364 w4d hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(71)<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c8 y2364 w3a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(196)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2365 w119 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Disposals<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c9 y2365 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ca y2365 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4cb y2365 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4cc y2365 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4cd y2365 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ce y2365 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4cf y2365 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2366 w116 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d0 y2366 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">38,889<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d1 y2366 w112 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">221<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d2 y2366 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">6,966<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d3 y2366 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,752<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d4 y2366 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,069<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d5 y2366 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">20,539<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d6 y2366 w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">72,436<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 ha y2367 ff44 fs5 fc5 sc0 ls4 ws4\">Amortisation and impairment </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x4ba y2368 w123 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Restated as at 1 January 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d8 y2368 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,271<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d9 y2368 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">12<span class=\"_ _256\"> </span></div></td><td class=\"c n x4da y2368 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,183<span class=\"_ _256\"> </span></div></td><td class=\"c n x4db y2368 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">892<span class=\"_ _256\"> </span></div></td><td class=\"c n x4dc y2368 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">356<span class=\"_ _256\"> </span></div></td><td class=\"c n x4dd y2368 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,156<span class=\"_ _256\"> </span></div></td><td class=\"c n x4de y2368 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">7,870<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 h9 y2369 ff43 fs5 fc5 sc0 ls4 ws4\">Amortisation charge </td><td class=\"c n x4df y236a w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e0 y236a w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">10<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e1 y236a w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,061<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e2 y236a w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">616<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e3 y236a w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">214<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e4 y236a w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,948<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e5 y236a w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,849<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 h9 y236b ff43 fs5 fc5 sc0 ls4 ws4\">for<span class=\"_ gs3ff\"> </span>the<span class=\"_ gs3ff\"> </span>period<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x4ba y236c w125 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Impairment<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e6 y236c w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,600<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e7 y236c w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e8 y236c w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e9 y236c w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ea y236c w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4eb y236c w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ec y236c w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,600<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y236d wd7 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c2 y236d w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c3 y236d w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ed y236d w2f hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">6<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ee y236d w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">33<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ef y236d w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f0 y236d w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f1 y236d w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">39<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y236e w116 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f2 y236e w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,871<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f3 y236e w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">22<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f4 y236e w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,250<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f5 y236e w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,541<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f6 y236e w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">570<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f7 y236e w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">6,104<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f8 y236e w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">15,358<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 h9 y236f ff43 fs5 fc5 sc0 ls4 ws4\">Amortisation charge </td><td class=\"c n x4df y2370 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e0 y2370 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">24<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e1 y2370 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,635<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e2 y2370 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">730<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e3 y2370 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">214<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e4 y2370 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,148<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e5 y2370 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,751<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 h9 y2371 ff43 fs5 fc5 sc0 ls4 ws4\">for<span class=\"_ gs3ff\"> </span>the<span class=\"_ gs3ff\"> </span>period<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x4ba y2372 w125 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Impairment<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f9 y2372 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4fa y2372 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4fb y2372 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4fc y2372 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4fd y2372 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4fe y2372 w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ff y2372 w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2373 wd7 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c2 y2373 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c3 y2373 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x500 y2373 w11a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(32)<span class=\"_ _256\"> </span></div></td><td class=\"c n x501 y2373 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x502 y2373 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x503 y2373 w11c hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(4)<span class=\"_ _256\"> </span></div></td><td class=\"c n x504 y2373 w101 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(36)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2374 w116 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f2 y2374 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,871<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f3 y2374 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">46<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f4 y2374 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,853<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f5 y2374 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,271<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f6 y2374 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">784<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f7 y2374 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">8,248<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f8 y2374 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">20,073<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 ha y2375 ff44 fs5 fc5 sc0 ls4 ws4\">Net book value </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x4ba y2376 w11f hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x505 y2376 wc3 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">34,018<span class=\"_ _256\"> </span></div></td><td class=\"c n x506 y2376 w112 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">175<span class=\"_ _256\"> </span></div></td><td class=\"c n x507 y2376 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">3,113<span class=\"_ _256\"> </span></div></td><td class=\"c n x508 y2376 wc5 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">2,481<span class=\"_ _256\"> </span></div></td><td class=\"c n x509 y2376 w57 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">285<span class=\"_ _256\"> </span></div></td><td class=\"c n x50a y2376 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">12,291<span class=\"_ _256\"> </span></div></td><td class=\"c n x50b y2376 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">52,363<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 ha y2377 ff44 fs5 fc5 sc0 ls4 ws4\">Restated as at 31 December </td><td class=\"c n x50c y2378 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">34,018<span class=\"_ _256\"> </span></div></td><td class=\"c n x50d y2378 w112 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">104<span class=\"_ _256\"> </span></div></td><td class=\"c n x50e y2378 w126 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">2,371<span class=\"_ _256\"> </span></div></td><td class=\"c n x50f y2378 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">2,210<span class=\"_ _256\"> </span></div></td><td class=\"c n x510 y2378 w3e hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">499<span class=\"_ _256\"> </span></div></td><td class=\"c n x511 y2378 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">14,416<span class=\"_ _256\"> </span></div></td><td class=\"c n x512 y2378 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">53,618<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 ha y2379 ff44 fs5 fc5 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Goodwill impairment r<span class=\"_ _3\"></span>evie<span class=\"_ _3\"></span>w<span class=\"_ _256\"> </span>Goodwill is tested for impairment at each reporting date<span class=\"_ _3\"></span>, or more frequently when indicators of impairment arise. Impairment testing is performed at the level of the Group<span class=\"_ _3\"></span>\u2019s cash-generating units (\u201cCGUs<span class=\"_ _3\"></span>\u201d), which represent the smallest identifiable groups of assets that generate largely independent cash inflo<span class=\"_ _3\"></span>ws. The recoverable amount of each CGU is determined based on value-in-use (VIU) calculations.<span class=\"_ _256\"> </span>VIU calculations require management to estimate futur<span class=\"_ _3\"></span>e cash flows over a defined forecast period, apply an appropriate terminal-gro<span class=\"_ _3\"></span>wth rate to extr<span class=\"_ _3\"></span>apolate those cash flows beyond the forecast horiz<span class=\"_ _3\"></span>on, and discount the resulting amounts using a pre-tax discount rate that reflects current mark<span class=\"_ _3\"></span>et assessments of the time value of money and the risk<span class=\"_ _3\"></span>s specific to each CGU.<span class=\"_ _256\"> </span>The carrying amount of goodwill is allocated to the Group<span class=\"_ _3\"></span>\u2019s CGUs as follows:<span class=\"_ _256\"> </span><table class=\"s w127 hd6\" id=\"_69e64ee3-b7f6-412b-b0bf-00c1f75e8755\"><tr><td></td><td class=\"t m3 x3bb h16 y237a ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y237a ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y237b ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y237b ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2318 w128 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group Limited<span class=\"_ _256\"> </span></div></td><td class=\"c n x513 y2318 w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">26,957<span class=\"_ _256\"> </span></div></td><td class=\"c n x514 y2318 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">26,957<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w129 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">ZIIP Inc.<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c8 y22e3 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,327<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e0 y22e3 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,327<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w12a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group TB<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>G PTE (<span class=\"_ _7\"></span>formerly CBT<span class=\"_ _3\"></span> At<span class=\"_ _3\"></span>-Home Beauty Holdings PTE)<span class=\"_ _256\"> </span></div></td><td class=\"c n x515 y22e4 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,734<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c9 y22e4 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,734<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x516 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">34,018<span class=\"_ _256\"> </span></div></td><td class=\"c n x517 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">34,018<span class=\"_ _256\"> </span></div></td></tr></table>At 31 December 2025, following the impairment r<span class=\"_ _3\"></span>eview<span class=\"_ _3\"></span>, management concluded that CBT<span class=\"_ _3\"></span> A<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>-Home Beauty Holdings PTE has suffered an impairment loss of \u00a3nil (2024: \u00a33,600k).<span class=\"_ _256\"> </span>The calculation of value in use for all the above CGUs is most sensitive to the following assumptions:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _c\"> </span>Pre-tax discount rate <span class=\"_ _8\"> </span> <span class=\"_ _e\"></span>Pre-tax discount rate based on a weighted a<span class=\"_ _3\"></span>verage cost of capital (W<span class=\"_ _0\"></span>ACC) of 12.6% (2024: 19.9%) applied to the cash flo<span class=\"_ _3\"></span>w projections used in the value in use calculations.<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _c\"> </span>Performance in the market <span class=\"_ _8\"> </span> <span class=\"_ _e\"></span>Reflects how management believes that the CGU will perform over the five year<span class=\"_ _0\"></span>-period from 31 December 2025 and is used to calculate the value in use of the CGUs.<span class=\"_ _256\"> </span>CGU specific operating assumptions are applicable to the for<span class=\"_ _3\"></span>ecasted cash flows for the years 2026 to 2030 and relate to revenue forecasts and underlying profit mar<span class=\"_ _3\"></span>gins in each of the operating CGUs. The value ascribed to each assumption will vary between CGUs as the forecasts are built up fr<span class=\"_ _3\"></span>om the underlying business units within each CGU group. These assumptions ar<span class=\"_ _3\"></span>e based upon a combination of past experience of observable trends and e<span class=\"_ _3\"></span>xpectations of future changes in the mark<span class=\"_ _3\"></span>et.<span class=\"_ _256\"> </span>Management has conducted a sensitivity revie<span class=\"_ _3\"></span>w of the primary assumptions underlying the impairment model, applying reasonably possible variations. Over the five-year for<span class=\"_ _3\"></span>ecast period, potential downside risks ha<span class=\"_ _3\"></span>ve been identified. For example<span class=\"_ _3\"></span>, a 5.0% annual decrease in re<span class=\"_ _3\"></span>venue could reduce headroom by \u00a39.9m; a decline in EBITD<span class=\"_ _3\"></span>A mar<span class=\"_ _3\"></span>gin of 50bps per year could lower headroom by \u00a32.4m; and a 1.0% increase in the discount rate could r<span class=\"_ _3\"></span>educe headroom by \u00a327.3m.<span class=\"_ _256\"> </span>T<span class=\"_ _0\"></span>o address these risks, management ma<span class=\"_ _3\"></span>y implement mitigating actions, including optimizing the operating model to enhance margins and cash flow<span class=\"_ _3\"></span>, tightening controls over capital e<span class=\"_ _3\"></span>xpenditures, and prioritizing higher<span class=\"_ _3\"></span>-margin, more profitable sales. While the model demonstrates limited sensitivity to individual changes in assumptions, management notes that, under reasonably possible changes in k<span class=\"_ _3\"></span>ey assumptions considered individually<span class=\"_ _0\"></span>, the recoverable amount continues to ex<span class=\"_ _3\"></span>ceed the carrying value with sufficient headroom remaining. Howe<span class=\"_ _3\"></span>ver<span class=\"_ _0\"></span>, more severe combined downside scenarios could reduce",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "13<span class=\"ws83\">. <span class=\"_ _7\"></span>Intangible Assets<span class=\"_ _256\"> </span></span><table class=\"s w122 hd5\" id=\"_6c5d7963-cb5d-4123-bbf1-2dda8e97ad40\"><tr><td></td><td></td><td class=\"t m3 x487 h16 y235a ff44 fs9 fc5 sc0 ls4 ws4\">Patents and<span class=\"_ _256\"> </span></td><td class=\"t m3 x488 h16 y235a ff44 fs9 fc5 sc0 ls4 ws4\">Product<span class=\"_ _256\"> </span></td><td class=\"t m3 x489 h16 y235a ff44 fs9 fc5 sc0 ls4 ws4\">W<span class=\"_ _3\"></span>ebsite<span class=\"_ _256\"> </span></td><td class=\"t m3 x48a h16 y235a ff44 fs9 fc5 sc0 ls4 ws4\">Intellectual<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m3 x48b h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">Goodwill<span class=\"_ _256\"> </span></td><td class=\"t m3 x48c h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">licences<span class=\"_ _256\"> </span></td><td class=\"t m3 x48d h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">development<span class=\"_ _256\"> </span></td><td class=\"t m3 x48e h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">cost<span class=\"_ _256\"> </span></td><td class=\"t m3 x48f h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">property<span class=\"_ _256\"> </span></td><td class=\"t m3 x490 h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">Brand<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f7 h16 y235b ff44 fs9 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x491 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x492 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x493 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x494 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x495 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x496 h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y235c ff44 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m3 x219 ha y235d ff44 fs5 fc5 sc0 ls4 ws4\">Cost<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y235e w123 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Restated as at 1 January 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x497 y235e w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">38,889<span class=\"_ _256\"> </span></div></td><td class=\"c n x498 y235e w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">83<span class=\"_ _256\"> </span></div></td><td class=\"c n x499 y235e w118 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">2,580<span class=\"_ _256\"> </span></div></td><td class=\"c n x49a y235e w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">2,875<span class=\"_ _256\"> </span></div></td><td class=\"c n x49b y235e w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,069<span class=\"_ _256\"> </span></div></td><td class=\"c n x49c y235e w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">19,484<span class=\"_ _256\"> </span></div></td><td class=\"c n x49d y235e w5b hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">64,980<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y235f w113 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Additions<span class=\"_ _256\"> </span></div></td><td class=\"c n x49e y235f w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x49f y235f w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">43<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a0 y235f w118 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">2,020<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a1 y235f w3e hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">872<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a2 y235f w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a3 y235f w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,017<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a4 y235f w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">3,952<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2360 wd7 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a5 y2360 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a6 y2360 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a7 y2360 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">24<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a8 y2360 w2f hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">4<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a9 y2360 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4aa y2360 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">19<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ab y2360 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">47<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2361 w119 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Disposals<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ac y2361 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ad y2361 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ae y2361 w124 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(3)<span class=\"_ _256\"> </span></div></td><td class=\"c n x4af y2361 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b0 y2361 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b1 y2361 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b2 y2361 w11c hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(3)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2362 w116 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b3 y2362 w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">38,889<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b4 y2362 w112 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">126<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b5 y2362 w118 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">4,621<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b6 y2362 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">3,751<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b7 y2362 w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,069<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b8 y2362 w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">20,520<span class=\"_ _256\"> </span></div></td><td class=\"c n x4b9 y2362 w5b hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">68,976<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2363 w113 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Additions<span class=\"_ _256\"> </span></div></td><td class=\"c n x4bb y2363 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4bc y2363 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">95<span class=\"_ _256\"> </span></div></td><td class=\"c n x4bd y2363 w118 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">2,470<span class=\"_ _256\"> </span></div></td><td class=\"c n x4be y2363 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,001<span class=\"_ _256\"> </span></div></td><td class=\"c n x4bf y2363 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c0 y2363 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">90<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c1 y2363 w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">3,656<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2364 wd7 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c2 y2364 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c3 y2364 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c4 y2364 w3a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(125)<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c5 y2364 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c6 y2364 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c7 y2364 w4d hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(71)<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c8 y2364 w3a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">(196)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2365 w119 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Disposals<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c9 y2365 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ca y2365 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4cb y2365 w114 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4cc y2365 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4cd y2365 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ce y2365 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4cf y2365 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2366 w116 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d0 y2366 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">38,889<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d1 y2366 w112 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">221<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d2 y2366 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">6,966<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d3 y2366 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,752<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d4 y2366 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,069<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d5 y2366 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">20,539<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d6 y2366 w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">72,436<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 ha y2367 ff44 fs5 fc5 sc0 ls4 ws4\">Amortisation and impairment </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x4ba y2368 w123 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Restated as at 1 January 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d8 y2368 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,271<span class=\"_ _256\"> </span></div></td><td class=\"c n x4d9 y2368 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">12<span class=\"_ _256\"> </span></div></td><td class=\"c n x4da y2368 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,183<span class=\"_ _256\"> </span></div></td><td class=\"c n x4db y2368 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">892<span class=\"_ _256\"> </span></div></td><td class=\"c n x4dc y2368 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">356<span class=\"_ _256\"> </span></div></td><td class=\"c n x4dd y2368 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,156<span class=\"_ _256\"> </span></div></td><td class=\"c n x4de y2368 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">7,870<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 h9 y2369 ff43 fs5 fc5 sc0 ls4 ws4\">Amortisation charge </td><td class=\"c n x4df y236a w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e0 y236a w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">10<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e1 y236a w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,061<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e2 y236a w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">616<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e3 y236a w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">214<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e4 y236a w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,948<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e5 y236a w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,849<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 h9 y236b ff43 fs5 fc5 sc0 ls4 ws4\">for<span class=\"_ gs3ff\"> </span>the<span class=\"_ gs3ff\"> </span>period<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x4ba y236c w125 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Impairment<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e6 y236c w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,600<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e7 y236c w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e8 y236c w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e9 y236c w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ea y236c w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4eb y236c w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ec y236c w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,600<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y236d wd7 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c2 y236d w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c3 y236d w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ed y236d w2f hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">6<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ee y236d w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">33<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ef y236d w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f0 y236d w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f1 y236d w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">39<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y236e w116 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f2 y236e w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,871<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f3 y236e w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">22<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f4 y236e w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,250<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f5 y236e w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,541<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f6 y236e w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">570<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f7 y236e w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">6,104<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f8 y236e w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">15,358<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 h9 y236f ff43 fs5 fc5 sc0 ls4 ws4\">Amortisation charge </td><td class=\"c n x4df y2370 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e0 y2370 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">24<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e1 y2370 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,635<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e2 y2370 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">730<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e3 y2370 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">214<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e4 y2370 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,148<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e5 y2370 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,751<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 h9 y2371 ff43 fs5 fc5 sc0 ls4 ws4\">for<span class=\"_ gs3ff\"> </span>the<span class=\"_ gs3ff\"> </span>period<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x4ba y2372 w125 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Impairment<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f9 y2372 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4fa y2372 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4fb y2372 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4fc y2372 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4fd y2372 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4fe y2372 w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4ff y2372 w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2373 wd7 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c2 y2373 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4c3 y2373 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x500 y2373 w11a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(32)<span class=\"_ _256\"> </span></div></td><td class=\"c n x501 y2373 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x502 y2373 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x503 y2373 w11c hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(4)<span class=\"_ _256\"> </span></div></td><td class=\"c n x504 y2373 w101 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(36)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2374 w116 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f2 y2374 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,871<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f3 y2374 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">46<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f4 y2374 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,853<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f5 y2374 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">2,271<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f6 y2374 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">784<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f7 y2374 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">8,248<span class=\"_ _256\"> </span></div></td><td class=\"c n x4f8 y2374 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">20,073<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 ha y2375 ff44 fs5 fc5 sc0 ls4 ws4\">Net book value </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x4ba y2376 w11f hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x505 y2376 wc3 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">34,018<span class=\"_ _256\"> </span></div></td><td class=\"c n x506 y2376 w112 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">175<span class=\"_ _256\"> </span></div></td><td class=\"c n x507 y2376 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">3,113<span class=\"_ _256\"> </span></div></td><td class=\"c n x508 y2376 wc5 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">2,481<span class=\"_ _256\"> </span></div></td><td class=\"c n x509 y2376 w57 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">285<span class=\"_ _256\"> </span></div></td><td class=\"c n x50a y2376 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">12,291<span class=\"_ _256\"> </span></div></td><td class=\"c n x50b y2376 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">52,363<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 ha y2377 ff44 fs5 fc5 sc0 ls4 ws4\">Restated as at 31 December </td><td class=\"c n x50c y2378 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">34,018<span class=\"_ _256\"> </span></div></td><td class=\"c n x50d y2378 w112 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">104<span class=\"_ _256\"> </span></div></td><td class=\"c n x50e y2378 w126 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">2,371<span class=\"_ _256\"> </span></div></td><td class=\"c n x50f y2378 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">2,210<span class=\"_ _256\"> </span></div></td><td class=\"c n x510 y2378 w3e hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">499<span class=\"_ _256\"> </span></div></td><td class=\"c n x511 y2378 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">14,416<span class=\"_ _256\"> </span></div></td><td class=\"c n x512 y2378 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">53,618<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 ha y2379 ff44 fs5 fc5 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Goodwill impairment r<span class=\"_ _3\"></span>evie<span class=\"_ _3\"></span>w<span class=\"_ _256\"> </span>Goodwill is tested for impairment at each reporting date<span class=\"_ _3\"></span>, or more frequently when indicators of impairment arise. Impairment testing is performed at the level of the Group<span class=\"_ _3\"></span>\u2019s cash-generating units (\u201cCGUs<span class=\"_ _3\"></span>\u201d), which represent the smallest identifiable groups of assets that generate largely independent cash inflo<span class=\"_ _3\"></span>ws. The recoverable amount of each CGU is determined based on value-in-use (VIU) calculations.<span class=\"_ _256\"> </span>VIU calculations require management to estimate futur<span class=\"_ _3\"></span>e cash flows over a defined forecast period, apply an appropriate terminal-gro<span class=\"_ _3\"></span>wth rate to extr<span class=\"_ _3\"></span>apolate those cash flows beyond the forecast horiz<span class=\"_ _3\"></span>on, and discount the resulting amounts using a pre-tax discount rate that reflects current mark<span class=\"_ _3\"></span>et assessments of the time value of money and the risk<span class=\"_ _3\"></span>s specific to each CGU.<span class=\"_ _256\"> </span>The carrying amount of goodwill is allocated to the Group<span class=\"_ _3\"></span>\u2019s CGUs as follows:<span class=\"_ _256\"> </span><table class=\"s w127 hd6\" id=\"_69e64ee3-b7f6-412b-b0bf-00c1f75e8755\"><tr><td></td><td class=\"t m3 x3bb h16 y237a ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y237a ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y237b ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y237b ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2318 w128 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group Limited<span class=\"_ _256\"> </span></div></td><td class=\"c n x513 y2318 w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">26,957<span class=\"_ _256\"> </span></div></td><td class=\"c n x514 y2318 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">26,957<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w129 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">ZIIP Inc.<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c8 y22e3 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,327<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e0 y22e3 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,327<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w12a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group TB<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>G PTE (<span class=\"_ _7\"></span>formerly CBT<span class=\"_ _3\"></span> At<span class=\"_ _3\"></span>-Home Beauty Holdings PTE)<span class=\"_ _256\"> </span></div></td><td class=\"c n x515 y22e4 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,734<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c9 y22e4 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,734<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x516 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">34,018<span class=\"_ _256\"> </span></div></td><td class=\"c n x517 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">34,018<span class=\"_ _256\"> </span></div></td></tr></table>At 31 December 2025, following the impairment r<span class=\"_ _3\"></span>eview<span class=\"_ _3\"></span>, management concluded that CBT<span class=\"_ _3\"></span> A<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>-Home Beauty Holdings PTE has suffered an impairment loss of \u00a3nil (2024: \u00a33,600k).<span class=\"_ _256\"> </span>The calculation of value in use for all the above CGUs is most sensitive to the following assumptions:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _c\"> </span>Pre-tax discount rate <span class=\"_ _8\"> </span> <span class=\"_ _e\"></span>Pre-tax discount rate based on a weighted a<span class=\"_ _3\"></span>verage cost of capital (W<span class=\"_ _0\"></span>ACC) of 12.6% (2024: 19.9%) applied to the cash flo<span class=\"_ _3\"></span>w projections used in the value in use calculations.<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _c\"> </span>Performance in the market <span class=\"_ _8\"> </span> <span class=\"_ _e\"></span>Reflects how management believes that the CGU will perform over the five year<span class=\"_ _0\"></span>-period from 31 December 2025 and is used to calculate the value in use of the CGUs.<span class=\"_ _256\"> </span>CGU specific operating assumptions are applicable to the for<span class=\"_ _3\"></span>ecasted cash flows for the years 2026 to 2030 and relate to revenue forecasts and underlying profit mar<span class=\"_ _3\"></span>gins in each of the operating CGUs. The value ascribed to each assumption will vary between CGUs as the forecasts are built up fr<span class=\"_ _3\"></span>om the underlying business units within each CGU group. These assumptions ar<span class=\"_ _3\"></span>e based upon a combination of past experience of observable trends and e<span class=\"_ _3\"></span>xpectations of future changes in the mark<span class=\"_ _3\"></span>et.<span class=\"_ _256\"> </span>Management has conducted a sensitivity revie<span class=\"_ _3\"></span>w of the primary assumptions underlying the impairment model, applying reasonably possible variations. Over the five-year for<span class=\"_ _3\"></span>ecast period, potential downside risks ha<span class=\"_ _3\"></span>ve been identified. For example<span class=\"_ _3\"></span>, a 5.0% annual decrease in re<span class=\"_ _3\"></span>venue could reduce headroom by \u00a39.9m; a decline in EBITD<span class=\"_ _3\"></span>A mar<span class=\"_ _3\"></span>gin of 50bps per year could lower headroom by \u00a32.4m; and a 1.0% increase in the discount rate could r<span class=\"_ _3\"></span>educe headroom by \u00a327.3m.<span class=\"_ _256\"> </span>T<span class=\"_ _0\"></span>o address these risks, management ma<span class=\"_ _3\"></span>y implement mitigating actions, including optimizing the operating model to enhance margins and cash flow<span class=\"_ _3\"></span>, tightening controls over capital e<span class=\"_ _3\"></span>xpenditures, and prioritizing higher<span class=\"_ _3\"></span>-margin, more profitable sales. While the model demonstrates limited sensitivity to individual changes in assumptions, management notes that, under reasonably possible changes in k<span class=\"_ _3\"></span>ey assumptions considered individually<span class=\"_ _0\"></span>, the recoverable amount continues to ex<span class=\"_ _3\"></span>ceed the carrying value with sufficient headroom remaining. Howe<span class=\"_ _3\"></span>ver<span class=\"_ _0\"></span>, more severe combined downside scenarios could reduce",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "<div class=\"t m0 h23 ff43 fsc fc4 sc0 ls4 ws4 gs420\">14. In<span class=\"_ _3\"></span>vestments<span class=\"_ _256\"> </span></div><div class=\"t m0 hd ff41 fs6 fc1 sc0 ls4 ws4 gs421\">Gr<span class=\"_ _3\"></span>oup Subsidiaries<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff43 fsd fc5 sc0 ls4 ws4 gs422\">Details of the Group subsidiaries are as follo<span class=\"_ _3\"></span>ws:<span class=\"_ _256\"> </span></div><div class=\"gs423\"><table class=\"s w12b hd7\" id=\"_c7ec5d49-b1e9-46e3-b94a-75eeb063fa49\"><tr><td></td><td></td><td></td><td class=\"t m0 x518 h16 y237c ff44 fs9 fc0 sc0 ls4 ws4\">Proportion of  ownership  interest </td></tr><tr><td></td><td class=\"t m0 x519 h16 y237d ff44 fs9 fc0 sc0 ls4 ws4\">Country of incorporation and </td><td class=\"t m0 x51a h16 y237d ff44 fs9 fc0 sc0 ls4 ws4\">Class of<span class=\"_ _256\"> </span></td><td class=\"t m0 x51b h16 y237d ff44 fs9 fc0 sc0 ls4 ws4\">and voting rights  held b<span class=\"_ _3\"></span>y the Group <span class=\"_ _5\"></span> </td></tr><tr><td class=\"t m0 x22c h16 y237e ff44 fs9 fc5 sc0 ls4 ws4\">Name of subsidiary<span class=\"_ _256\"> </span></td><td class=\"t m0 x51c h16 y237e ff44 fs9 fc0 sc0 ls4 ws4\">principal place of business<span class=\"_ _256\"> </span></td><td class=\"t m0 x51d h16 y237e ff44 fs9 fc0 sc0 ls4 ws4\">Share<span class=\"_ _256\"> </span></td><td class=\"t m0 x51e h16 y237e ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y237f w12c hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Project Glow <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>opco Limited<span class=\"_ _256\"> </span></div></td><td class=\"c x520 y237f w12d hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">United Kingdom</div><div class=\"t m0 x51f h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(1)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y237f w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y237f w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2381 w130 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">eComplete SPV Limited<span class=\"_ _256\"> </span></div></td><td class=\"c x524 y2381 w131 hd9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">United Kingdom</div><div class=\"t m0 x523 h82 y2382 ff43 fs1e fc5 sc0 ls4 ws4\">(1)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2383 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2383 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2384 w132 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Project Glow Midco Limited<span class=\"_ _256\"> </span></div></td><td class=\"c x526 y2384 w133 hd9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">United Kingdom</div><div class=\"t m0 x525 h82 y2382 ff43 fs1e fc5 sc0 ls4 ws4\">(1)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2385 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2385 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2386 w134 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Project Glow Bidco Limited*<span class=\"_ _256\"> </span></div></td><td class=\"c x528 y2386 w135 hd9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">United Kingdom</div><div class=\"t m0 x527 h82 y2382 ff43 fs1e fc5 sc0 ls4 ws4\">(1)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2387 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2387 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2388 w136 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group T<span class=\"_ _0\"></span>rading Limited*<span class=\"_ _256\"> </span></div></td><td class=\"c x52a y2388 w137 hd9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">United Kingdom</div><div class=\"t m0 x529 h82 y2382 ff43 fs1e fc5 sc0 ls4 ws4\">(1)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2389 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2389 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y238a w138 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Aesthete Holding Corporation<span class=\"_ _3\"></span>*<span class=\"_ _256\"> </span></div></td><td class=\"c x52c y238a w139 hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls34 ws50\">USA</div><div class=\"t m0 x52b h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(2)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y238a w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y238a w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y238b w13a hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Beauty T<span class=\"_ _0\"></span>ech Group Inc.<span class=\"_ _0\"></span>*<span class=\"_ _256\"> </span></div></td><td class=\"c x52e y238b w13b hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls34 ws50\">USA</div><div class=\"t m0 x52d h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(3)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y238b w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y238b w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y238c w13c hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group B.<span class=\"_ _0\"></span>V (formerly Currentbody B.<span class=\"_ _3\"></span>V)*<span class=\"_ _256\"> </span></div></td><td class=\"c x530 y238c w13d hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Netherlands</div><div class=\"t m0 x52f h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(4)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y238c w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y238c w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y238d w13e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group LL<span class=\"_ _3\"></span>C (<span class=\"_ _7\"></span>formerly Currentbody LL<span class=\"_ _3\"></span>C)*<span class=\"_ _256\"> </span></div></td><td class=\"c x532 y238d w13f hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls34 ws50\">USA</div><div class=\"t m0 x531 h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(5)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y238d w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y238d w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y238e w140 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group HK Limited (HK)*<span class=\"_ _256\"> </span></div></td><td class=\"c x534 y238e w141 hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Hong K<span class=\"_ _3\"></span>ong</div><div class=\"t m0 x533 h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(6)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y238e w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y238e w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m0 x22c h9 y238f ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group TB<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>G PTE (<span class=\"_ _7\"></span>formerly </td><td class=\"c x536 y2390 w142 hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Singapore</div><div class=\"t m0 x535 h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(7)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2390 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2390 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m0 x22c h9 y2391 ff43 fs5 fc5 sc0 ls4 ws4\">CBT<span class=\"_ _3\"></span> At<span class=\"_ _3\"></span>-Home Beauty Holdings PTE)*<span class=\"_ _256\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x22c h9 y2392 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group (Shanghai) Ltd (formerly </td><td class=\"c x538 y2393 w143 hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">China</div><div class=\"t m0 x537 h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(8)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2393 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2393 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m0 x22c h9 y2394 ff43 fs5 fc5 sc0 ls4 ws4\">CBT<span class=\"_ _3\"></span> At<span class=\"_ _3\"></span>-Home Beauty (Shanghai) Ltd)*<span class=\"_ _256\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y2395 w144 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group Japan Godo Kaisha<span class=\"_ _3\"></span>*<span class=\"_ _256\"> </span></div></td><td class=\"c x53a y2395 w145 hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Japan</div><div class=\"t m0 x539 h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(9)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2395 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2395 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2396 w146 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">CURRENTBOD<span class=\"_ _3\"></span>Y SKIN L<span class=\"_ _5\"></span>TD*<span class=\"_ _256\"> </span></div></td><td class=\"c x53c y2396 w147 hd9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">United Kingdom</div><div class=\"t m0 x53b h82 y2382 ff43 fs1e fc5 sc0 ls4 ws4\">(1)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2396 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2396 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2397 w148 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>ria Laser Inc*<span class=\"_ _256\"> </span></div></td><td class=\"c x53e y2397 w149 hd9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls34 ws50\">USA</div><div class=\"t m0 x53d h82 y2382 ff43 fs1e fc5 sc0 ls4 ws4\">(2)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2397 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2397 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2398 w14a hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Currentbody UK Limited*<span class=\"_ _256\"> </span></div></td><td class=\"c x528 y2398 w135 hd9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">United Kingdom</div><div class=\"t m0 x527 h82 y2382 ff43 fs1e fc5 sc0 ls4 ws4\">(1)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2398 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2398 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w14b hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Beauty T<span class=\"_ _0\"></span>ech Group India Private Limited*<span class=\"_ _256\"> </span></div></td><td class=\"c x540 y2246 w14c hd9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">India</div><div class=\"t m0 x53f h82 y2382 ff43 fs1e fc5 sc0 ls4 ws4\">(10)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2246 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2246 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 hf ff43 fs9 fc5 sc0 ls4 ws4 gs424\">* indirectly held<span class=\"_ _256\"> </span></div><div class=\"t m0 hf ff43 fs9 fc5 sc0 ls4 ws4 gs425\">Registered office addresses:<span class=\"_ _256\"> </span></div><div class=\"t m0 hf ff43 fs9 fc5 sc0 ls4 ws4 gs426\">1  <span class=\"_ _77\"> </span> <span class=\"_ _e\"></span>Glasshouse, Suite 3f1 Congleton Road, Nether Alderley<span class=\"_ _0\"></span>, Macclesfield, </div><div class=\"t m0 hf ff43 fs9 fc5 sc0 ls4 ws4 gs427\">Cheshire, SK10 4ZE </div><div class=\"t m0 hf ff43 fs9 fc5 sc0 ls4 ws4 gs428\">2  <span class=\"_ _77\"> </span>251 Little Falls Drive<span class=\"_ _3\"></span>, City of Wilmington, DE 19808, United States of America<span class=\"_ _256\"> </span></div><div class=\"t m0 hf ff43 fs9 fc5 sc0 ls4 ws4 gs429\">3  <span class=\"_ _77\"> </span>D2, 2495 Estand W<span class=\"_ _3\"></span>ay<span class=\"_ _3\"></span>, Pleasant Hill, CA<span class=\"_ _3\"></span> 94523, United States of America </div><div class=\"t m0 hf ff43 fs9 fc5 sc0 ls4 ws4 gs42a\">4  <span class=\"_ _77\"> </span>St.-Jacobsstraat 123, 3511 BP<span class=\"_ _0\"></span>, Utrecht<span class=\"_ _256\"> </span></div><div class=\"t m0 hf ff43 fs9 fc5 sc0 ls4 ws4 gs42b\">5  <span class=\"_ _77\"> </span>3411 Silverside Road Wilmington, DE 19810, United States of America<span class=\"_ _256\"> </span></div><div class=\"t m0 hf ff43 fs9 fc5 sc0 ls4 ws4 gs42c\">6  <span class=\"_ _77\"> </span>22/F<span class=\"_ _3\"></span>., 3 Lockhart Road, W<span class=\"_ _3\"></span>anchai, Hong Kong </div><div class=\"t m0 hf ff43 fs9 fc5 sc0 ls4 ws4 gs42d\">7  <span class=\"_ _77\"> </span>20 Upper Circular Road, #03-06 The Riverwalk, Singapore 058416<span class=\"_ _256\"> </span></div><div class=\"t m0 hf ff43 fs9 fc5 sc0 ls4 ws4 gs42e\">8  <span class=\"_ _77\"> </span>5/F Xinyan Building B 65 Guiqing Road, Shanghai, 200233, PRC<span class=\"_ _256\"> </span></div><div class=\"t m0 hf ff43 fs9 fc5 sc0 ls4 ws4 gs42f\">9  <span class=\"_ _77\"> </span> <span class=\"_ _e\"></span>#9F T<span class=\"_ _3\"></span>okyo <span class=\"_ _3\"></span>Akasaka Horitsu jimusho nai, Shiro<span class=\"_ _3\"></span>yama T<span class=\"_ _3\"></span>rust T<span class=\"_ _0\"></span>ower<span class=\"_ _3\"></span>, 4-3-1, </div><div class=\"t m0 hf ff43 fs9 fc5 sc0 ls4 ws4 gs430\">T<span class=\"_ _3\"></span>oranomon, Minato-k<span class=\"_ _3\"></span>u, T<span class=\"_ _0\"></span>okyo-to, Japan, 105-0001 </div><div class=\"t m0 hf ff43 fs9 fc5 sc0 ls4 ws4 gs431\">10  <span class=\"_ _11\"> </span> <span class=\"_ _5\"></span>4th Floor<span class=\"_ _0\"></span>, Durga T<span class=\"_ _3\"></span>owers, CoK<span class=\"_ _3\"></span>arma Co Working Space<span class=\"_ _3\"></span>, Begumpet, </div><div class=\"t m0 hf ff43 fs9 fc5 sc0 ls4 ws4 gs432\">Secunderabad, Hyderabad- 500016, <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>elangana</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "Gr<span class=\"_ _3\"></span>oup Subsidiaries<span class=\"_ _256\"> </span>Details of the Group subsidiaries are as follo<span class=\"_ _3\"></span>ws:<span class=\"_ _256\"> </span><table class=\"s w12b hd7\" id=\"_c7ec5d49-b1e9-46e3-b94a-75eeb063fa49\"><tr><td></td><td></td><td></td><td class=\"t m0 x518 h16 y237c ff44 fs9 fc0 sc0 ls4 ws4\">Proportion of  ownership  interest </td></tr><tr><td></td><td class=\"t m0 x519 h16 y237d ff44 fs9 fc0 sc0 ls4 ws4\">Country of incorporation and </td><td class=\"t m0 x51a h16 y237d ff44 fs9 fc0 sc0 ls4 ws4\">Class of<span class=\"_ _256\"> </span></td><td class=\"t m0 x51b h16 y237d ff44 fs9 fc0 sc0 ls4 ws4\">and voting rights  held b<span class=\"_ _3\"></span>y the Group <span class=\"_ _5\"></span> </td></tr><tr><td class=\"t m0 x22c h16 y237e ff44 fs9 fc5 sc0 ls4 ws4\">Name of subsidiary<span class=\"_ _256\"> </span></td><td class=\"t m0 x51c h16 y237e ff44 fs9 fc0 sc0 ls4 ws4\">principal place of business<span class=\"_ _256\"> </span></td><td class=\"t m0 x51d h16 y237e ff44 fs9 fc0 sc0 ls4 ws4\">Share<span class=\"_ _256\"> </span></td><td class=\"t m0 x51e h16 y237e ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y237f w12c hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Project Glow <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>opco Limited<span class=\"_ _256\"> </span></div></td><td class=\"c x520 y237f w12d hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">United Kingdom</div><div class=\"t m0 x51f h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(1)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y237f w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y237f w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2381 w130 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">eComplete SPV Limited<span class=\"_ _256\"> </span></div></td><td class=\"c x524 y2381 w131 hd9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">United Kingdom</div><div class=\"t m0 x523 h82 y2382 ff43 fs1e fc5 sc0 ls4 ws4\">(1)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2383 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2383 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2384 w132 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Project Glow Midco Limited<span class=\"_ _256\"> </span></div></td><td class=\"c x526 y2384 w133 hd9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">United Kingdom</div><div class=\"t m0 x525 h82 y2382 ff43 fs1e fc5 sc0 ls4 ws4\">(1)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2385 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2385 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2386 w134 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Project Glow Bidco Limited*<span class=\"_ _256\"> </span></div></td><td class=\"c x528 y2386 w135 hd9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">United Kingdom</div><div class=\"t m0 x527 h82 y2382 ff43 fs1e fc5 sc0 ls4 ws4\">(1)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2387 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2387 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2388 w136 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group T<span class=\"_ _0\"></span>rading Limited*<span class=\"_ _256\"> </span></div></td><td class=\"c x52a y2388 w137 hd9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">United Kingdom</div><div class=\"t m0 x529 h82 y2382 ff43 fs1e fc5 sc0 ls4 ws4\">(1)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2389 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2389 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y238a w138 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Aesthete Holding Corporation<span class=\"_ _3\"></span>*<span class=\"_ _256\"> </span></div></td><td class=\"c x52c y238a w139 hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls34 ws50\">USA</div><div class=\"t m0 x52b h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(2)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y238a w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y238a w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y238b w13a hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Beauty T<span class=\"_ _0\"></span>ech Group Inc.<span class=\"_ _0\"></span>*<span class=\"_ _256\"> </span></div></td><td class=\"c x52e y238b w13b hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls34 ws50\">USA</div><div class=\"t m0 x52d h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(3)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y238b w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y238b w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y238c w13c hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group B.<span class=\"_ _0\"></span>V (formerly Currentbody B.<span class=\"_ _3\"></span>V)*<span class=\"_ _256\"> </span></div></td><td class=\"c x530 y238c w13d hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Netherlands</div><div class=\"t m0 x52f h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(4)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y238c w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y238c w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y238d w13e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group LL<span class=\"_ _3\"></span>C (<span class=\"_ _7\"></span>formerly Currentbody LL<span class=\"_ _3\"></span>C)*<span class=\"_ _256\"> </span></div></td><td class=\"c x532 y238d w13f hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls34 ws50\">USA</div><div class=\"t m0 x531 h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(5)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y238d w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y238d w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y238e w140 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group HK Limited (HK)*<span class=\"_ _256\"> </span></div></td><td class=\"c x534 y238e w141 hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Hong K<span class=\"_ _3\"></span>ong</div><div class=\"t m0 x533 h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(6)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y238e w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y238e w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m0 x22c h9 y238f ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group TB<span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>G PTE (<span class=\"_ _7\"></span>formerly </td><td class=\"c x536 y2390 w142 hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Singapore</div><div class=\"t m0 x535 h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(7)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2390 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2390 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m0 x22c h9 y2391 ff43 fs5 fc5 sc0 ls4 ws4\">CBT<span class=\"_ _3\"></span> At<span class=\"_ _3\"></span>-Home Beauty Holdings PTE)*<span class=\"_ _256\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x22c h9 y2392 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group (Shanghai) Ltd (formerly </td><td class=\"c x538 y2393 w143 hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">China</div><div class=\"t m0 x537 h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(8)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2393 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2393 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m0 x22c h9 y2394 ff43 fs5 fc5 sc0 ls4 ws4\">CBT<span class=\"_ _3\"></span> At<span class=\"_ _3\"></span>-Home Beauty (Shanghai) Ltd)*<span class=\"_ _256\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y2395 w144 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">The Beauty T<span class=\"_ _0\"></span>ech Group Japan Godo Kaisha<span class=\"_ _3\"></span>*<span class=\"_ _256\"> </span></div></td><td class=\"c x53a y2395 w145 hd8\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Japan</div><div class=\"t m0 x539 h82 y2380 ff43 fs1e fc5 sc0 ls4 ws4\">(9)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2395 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2395 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2396 w146 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">CURRENTBOD<span class=\"_ _3\"></span>Y SKIN L<span class=\"_ _5\"></span>TD*<span class=\"_ _256\"> </span></div></td><td class=\"c x53c y2396 w147 hd9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">United Kingdom</div><div class=\"t m0 x53b h82 y2382 ff43 fs1e fc5 sc0 ls4 ws4\">(1)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2396 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2396 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2397 w148 hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>ria Laser Inc*<span class=\"_ _256\"> </span></div></td><td class=\"c x53e y2397 w149 hd9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls34 ws50\">USA</div><div class=\"t m0 x53d h82 y2382 ff43 fs1e fc5 sc0 ls4 ws4\">(2)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2397 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2397 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2398 w14a hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Currentbody UK Limited*<span class=\"_ _256\"> </span></div></td><td class=\"c x528 y2398 w135 hd9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">United Kingdom</div><div class=\"t m0 x527 h82 y2382 ff43 fs1e fc5 sc0 ls4 ws4\">(1)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2398 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2398 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w14b hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Beauty T<span class=\"_ _0\"></span>ech Group India Private Limited*<span class=\"_ _256\"> </span></div></td><td class=\"c x540 y2246 w14c hd9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">India</div><div class=\"t m0 x53f h82 y2382 ff43 fs1e fc5 sc0 ls4 ws4\">(10)<span class=\"_ _256\"> </span></div></td><td class=\"c n x521 y2246 w12e hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Ordinary<span class=\"_ _256\"> </span></div></td><td class=\"c n x522 y2246 w12f hb9\"><div class=\"t m0 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">100%<span class=\"_ _256\"> </span></div></td></tr></table>* indirectly held<span class=\"_ _256\"> </span>Registered office addresses:<span class=\"_ _256\"> </span>1  <span class=\"_ _77\"> </span> <span class=\"_ _e\"></span>Glasshouse, Suite 3f1 Congleton Road, Nether Alderley<span class=\"_ _0\"></span>, Macclesfield, Cheshire, SK10 4ZE 2  <span class=\"_ _77\"> </span>251 Little Falls Drive<span class=\"_ _3\"></span>, City of Wilmington, DE 19808, United States of America<span class=\"_ _256\"> </span>3  <span class=\"_ _77\"> </span>D2, 2495 Estand W<span class=\"_ _3\"></span>ay<span class=\"_ _3\"></span>, Pleasant Hill, CA<span class=\"_ _3\"></span> 94523, United States of America 4  <span class=\"_ _77\"> </span>St.-Jacobsstraat 123, 3511 BP<span class=\"_ _0\"></span>, Utrecht<span class=\"_ _256\"> </span>5  <span class=\"_ _77\"> </span>3411 Silverside Road Wilmington, DE 19810, United States of America<span class=\"_ _256\"> </span>6  <span class=\"_ _77\"> </span>22/F<span class=\"_ _3\"></span>., 3 Lockhart Road, W<span class=\"_ _3\"></span>anchai, Hong Kong 7  <span class=\"_ _77\"> </span>20 Upper Circular Road, #03-06 The Riverwalk, Singapore 058416<span class=\"_ _256\"> </span>8  <span class=\"_ _77\"> </span>5/F Xinyan Building B 65 Guiqing Road, Shanghai, 200233, PRC<span class=\"_ _256\"> </span>9  <span class=\"_ _77\"> </span> <span class=\"_ _e\"></span>#9F T<span class=\"_ _3\"></span>okyo <span class=\"_ _3\"></span>Akasaka Horitsu jimusho nai, Shiro<span class=\"_ _3\"></span>yama T<span class=\"_ _3\"></span>rust T<span class=\"_ _0\"></span>ower<span class=\"_ _3\"></span>, 4-3-1, T<span class=\"_ _3\"></span>oranomon, Minato-k<span class=\"_ _3\"></span>u, T<span class=\"_ _0\"></span>okyo-to, Japan, 105-0001 10  <span class=\"_ _11\"> </span> <span class=\"_ _5\"></span>4th Floor<span class=\"_ _0\"></span>, Durga T<span class=\"_ _3\"></span>owers, CoK<span class=\"_ _3\"></span>arma Co Working Space<span class=\"_ _3\"></span>, Begumpet, Secunderabad, Hyderabad- 500016, <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>elangana",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "<div class=\"t m3 h23 ff43 fsc fc4 sc0 ls4 ws4 gs434\">15. In<span class=\"_ _3\"></span>ventories<span class=\"_ _256\"> </span></div><div class=\"gs435\"><table class=\"s w127 hda\" id=\"_f77b4380-1ffb-4923-b216-8ed56f258fad\"><tr><td></td><td class=\"t m3 x3bb h16 y2399 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y2399 ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y239a ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y239a ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y22e3 w14d hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Raw materials and consumables<span class=\"_ _256\"> </span></div></td><td class=\"c n x541 y22e3 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,476<span class=\"_ _256\"> </span></div></td><td class=\"c n x542 y22e3 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">1,852<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w14e hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">Finished goods and goods for resale<span class=\"_ _256\"> </span></div></td><td class=\"c n x543 y22e4 w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">17,736<span class=\"_ _256\"> </span></div></td><td class=\"c n x544 y22e4 w5b hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">15,226<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x516 y2246 wc6 hc6\"><div class=\"t m3 x1ef ha y22ec ff44 fs5 fc5 sc0 ls4 ws4\">19,212<span class=\"_ _256\"> </span></div></td><td class=\"c n x517 y2246 wc6 hc6\"><div class=\"t m3 x1ef ha y22ec ff44 fs5 fc5 sc0 ls4 ws4\">17,078<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m3 h15 ff43 fsd fc5 sc0 ls4 ws4 gs436\">Inventory pr<span class=\"_ _3\"></span>ovisions netted from gross inventory wer<span class=\"_ _3\"></span>e \u00a32,276k for the year to 31 December 2025 (2024: \u00a31,552k).</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "<div class=\"t m3 h23 ff43 fsc fc4 sc0 ls4 ws4 gs438\">16. <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>rade and Other Receivables<span class=\"_ _256\"> </span></div><div class=\"gs3cb\"><table class=\"s w14f hdb\" id=\"_fbb120d0-d31b-48c4-9f86-a5b7eac118b9\"><tr><td></td><td class=\"t m3 x3bb h16 y239b ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y239b ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y239c ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y239c ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y239d w150 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>rade receivables at amortised cost<span class=\"_ _256\"> </span></div></td><td class=\"c n x545 y239d w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">6,965<span class=\"_ _256\"> </span></div></td><td class=\"c n x546 y239d w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">3,763<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2313 w151 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Less: expected credit loss pr<span class=\"_ _3\"></span>ovision<span class=\"_ _256\"> </span></div></td><td class=\"c n x547 y2313 w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(172)<span class=\"_ _256\"> </span></div></td><td class=\"c n x548 y2313 w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2241 w152 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>rade receivables at amortised cost - net<span class=\"_ _256\"> </span></div></td><td class=\"c n x408 y2241 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">6,793<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c1 y2241 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">3,763<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2317 w153 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Amounts owed by r<span class=\"_ _3\"></span>elated parties<span class=\"_ _256\"> </span></div></td><td class=\"c n x549 y2317 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x54a y2317 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">28<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2318 w154 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange forward contracts (Note 25)<span class=\"_ _256\"> </span></div></td><td class=\"c n x549 y2318 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e3 y2318 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">112<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w155 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Other receivables<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c8 y22e3 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">9,899<span class=\"_ _256\"> </span></div></td><td class=\"c n x54b y22e3 w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">11,391<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w156 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Prepayments<span class=\"_ _256\"> </span></div></td><td class=\"c n x54c y22e4 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,498<span class=\"_ _256\"> </span></div></td><td class=\"c n x54d y22e4 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,336<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w157 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal trade and other r<span class=\"_ _3\"></span>eceivables<span class=\"_ _256\"> </span></div></td><td class=\"c n x54e y2246 wcb hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">18,190<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cf y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">16,630</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "<table class=\"s w14f hdb\" id=\"_fbb120d0-d31b-48c4-9f86-a5b7eac118b9\"><tr><td></td><td class=\"t m3 x3bb h16 y239b ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y239b ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y239c ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y239c ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y239d w150 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>rade receivables at amortised cost<span class=\"_ _256\"> </span></div></td><td class=\"c n x545 y239d w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">6,965<span class=\"_ _256\"> </span></div></td><td class=\"c n x546 y239d w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff43 fs5 fc5 sc0 ls4 ws4\">3,763<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2313 w151 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Less: expected credit loss pr<span class=\"_ _3\"></span>ovision<span class=\"_ _256\"> </span></div></td><td class=\"c n x547 y2313 w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">(172)<span class=\"_ _256\"> </span></div></td><td class=\"c n x548 y2313 w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2241 w152 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>rade receivables at amortised cost - net<span class=\"_ _256\"> </span></div></td><td class=\"c n x408 y2241 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">6,793<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c1 y2241 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">3,763<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2317 w153 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Amounts owed by r<span class=\"_ _3\"></span>elated parties<span class=\"_ _256\"> </span></div></td><td class=\"c n x549 y2317 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x54a y2317 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">28<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2318 w154 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange forward contracts (Note 25)<span class=\"_ _256\"> </span></div></td><td class=\"c n x549 y2318 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e3 y2318 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">112<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w155 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Other receivables<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c8 y22e3 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">9,899<span class=\"_ _256\"> </span></div></td><td class=\"c n x54b y22e3 w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">11,391<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w156 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Prepayments<span class=\"_ _256\"> </span></div></td><td class=\"c n x54c y22e4 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,498<span class=\"_ _256\"> </span></div></td><td class=\"c n x54d y22e4 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">1,336<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w157 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal trade and other r<span class=\"_ _3\"></span>eceivables<span class=\"_ _256\"> </span></div></td><td class=\"c n x54e y2246 wcb hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">18,190<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cf y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">16,630</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "<div class=\"t m3 h23 ff43 fsc fc4 sc0 ls4 ws4 gs43a\">17. <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>rade and Other Pa<span class=\"_ _3\"></span>yables<span class=\"_ _256\"> </span></div><div class=\"gs3c8\"><table class=\"s w14f hdc\" id=\"_78dcca18-2172-4987-8e5a-c91aa491d5e4\"><tr><td></td><td class=\"t m3 x3bb h16 y239e ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y239e ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y239f ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y239f ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y22f9 w158 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>rade payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x3de y22f9 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">10,680<span class=\"_ _256\"> </span></div></td><td class=\"c n x3df y22f9 w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">10,997<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2317 w159 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _0\"></span>axation and social security<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c0 y2317 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">6,111<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c1 y2317 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,001<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2318 w15a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Accrued expenses<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y2318 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">9,428<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y2318 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">5,454<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w15b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Deferred income<span class=\"_ _256\"> </span></div></td><td class=\"c n x515 y22e3 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,080<span class=\"_ _256\"> </span></div></td><td class=\"c n x54f y22e3 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w15c hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Other payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y22e4 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,362<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c5 y22e4 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">540<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w15d hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal trade and other pa<span class=\"_ _3\"></span>yables<span class=\"_ _256\"> </span></div></td><td class=\"c n x550 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">32,661<span class=\"_ _256\"> </span></div></td><td class=\"c n x551 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">20,992</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "17. <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>rade and Other Pa<span class=\"_ _3\"></span>yables<span class=\"_ _256\"> </span><table class=\"s w14f hdc\" id=\"_78dcca18-2172-4987-8e5a-c91aa491d5e4\"><tr><td></td><td class=\"t m3 x3bb h16 y239e ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y239e ff44 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y239f ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y239f ff44 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y22f9 w158 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>rade payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x3de y22f9 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">10,680<span class=\"_ _256\"> </span></div></td><td class=\"c n x3df y22f9 w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">10,997<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2317 w159 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _0\"></span>axation and social security<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c0 y2317 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">6,111<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c1 y2317 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">4,001<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2318 w15a hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Accrued expenses<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y2318 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">9,428<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y2318 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">5,454<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w15b hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Deferred income<span class=\"_ _256\"> </span></div></td><td class=\"c n x515 y22e3 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,080<span class=\"_ _256\"> </span></div></td><td class=\"c n x54f y22e3 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w15c hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">Other payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y22e4 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">3,362<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c5 y22e4 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff43 fs5 fc5 sc0 ls4 ws4\">540<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w15d hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal trade and other pa<span class=\"_ _3\"></span>yables<span class=\"_ _256\"> </span></div></td><td class=\"c n x550 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">32,661<span class=\"_ _256\"> </span></div></td><td class=\"c n x551 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff44 fs5 fc5 sc0 ls4 ws4\">20,992</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "<div class=\"t m0 h23 ff46 fsc fc4 sc0 ls4 ws4 gs43c\">18. Lease Liabilities<span class=\"_ _256\"> </span></div><div class=\"gs3cb\"><table class=\"s w15e hdd\" id=\"_231f6d33-509a-40f6-ace1-e6423d8fa794\"><tr><td></td><td class=\"t m0 x552 h16 y23a0 ff47 fs9 fc0 sc0 ls4 ws4\">2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x22b h16 y23a0 ff47 fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d4 h16 y23a1 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y23a1 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2313 w15f hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">At 1 January<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y2313 w41 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">2,050<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y2313 w56 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">1,988<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y23a2 w113 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Additions<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c8 y23a2 w56 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">2,252<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f3 y23a2 w57 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">316<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2317 w160 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Interest<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d9 y2317 w57 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">349<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f3 y2317 w57 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">193<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2318 w161 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Principal repayment<span class=\"_ _256\"> </span></div></td><td class=\"c n x553 y2318 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(301)<span class=\"_ _256\"> </span></div></td><td class=\"c n x554 y2318 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(254)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w162 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Interest payment<span class=\"_ _256\"> </span></div></td><td class=\"c n x553 y22e3 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(349)<span class=\"_ _256\"> </span></div></td><td class=\"c n x554 y22e3 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(193)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 wd7 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x555 y22e4 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(102)<span class=\"_ _256\"> </span></div></td><td class=\"c n x556 y22e4 w43 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w163 hc6\"><div class=\"t m0 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">At 31 December<span class=\"_ _256\"> </span></div></td><td class=\"c n x557 y2246 wc4 hc6\"><div class=\"t m0 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">3,899<span class=\"_ _256\"> </span></div></td><td class=\"c n x558 y2246 wc4 hc6\"><div class=\"t m0 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">2,050<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff45 fs6 fc1 sc0 ls4 ws4 gs43d\">Maturity<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>Analysis<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs43e\">The following table presents the undiscounted contr<span class=\"_ _3\"></span>actual cash flows of the Group\u2019s lease liabilities, which differ fr<span class=\"_ _3\"></span>om the carrying </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs43f\">amounts recognised in the Consolidated Statement of Financial Position due to the effect of discounting. </div><div class=\"gs440\"><table class=\"s w164 hde\" id=\"_32106387-7499-42e1-927e-7729eb6627c1\"><tr><td></td><td class=\"t m0 x552 h16 y23a3 ff47 fs9 fc0 sc0 ls4 ws4\">2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x22b h16 y23a3 ff47 fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d4 h16 y23a4 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y23a4 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2318 w165 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Less than one year<span class=\"_ _256\"> </span></div></td><td class=\"c n x559 y2318 w57 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">721<span class=\"_ _256\"> </span></div></td><td class=\"c n x55a y2318 w57 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">551<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w166 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Between one and five years<span class=\"_ _256\"> </span></div></td><td class=\"c n x55b y22e3 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,731<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a4 y22e3 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">1,886<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w167 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Over five years<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y22e4 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,213<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y22e4 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">1,113<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w163 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">At 31 December<span class=\"_ _256\"> </span></div></td><td class=\"c n x557 y2246 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">5,665<span class=\"_ _256\"> </span></div></td><td class=\"c n x558 y2246 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">3,550</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "<div class=\"t m0 h23 ff46 fsc fc4 sc0 ls4 ws4 gs442\">19. Borro<span class=\"_ _3\"></span>wings </div><div class=\"gs443\"><table class=\"s w168 hdf\" id=\"_76f8d5e2-b95c-479c-8eed-c95d14711e48\"><tr><td></td><td class=\"t m0 x3d2 h16 y23a5 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d3 h16 y23a5 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d4 h16 y23a6 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y23a6 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m0 x22c ha y23a7 ff47 fs5 fc5 sc0 ls4 ws4\">Amounts falling due within 1 year:<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y2313 w169 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2313 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x344 y2313 w38 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">71<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x55c y2241 w16a hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x55d y2241 w38 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">71<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m0 x22c ha y23a8 ff47 fs5 fc5 sc0 ls4 ws4\">Amounts falling due within 2 \u2013 5 years:<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y22fb w169 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y22fb w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22fb w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">11,515<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fc w16b hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Loan notes<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y22fc w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22fc w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">30,026<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x55c y2245 w16a hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x55e y2245 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">41,541<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x55c y2246 w16a hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x55e y2246 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">41,612<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff45 fs6 fc1 sc0 ls4 ws4 gs444\">L<span class=\"_ _3\"></span>oan Notes<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs445\">Loan notes are secured b<span class=\"_ _3\"></span>y fixed charges over the assets of Group companies.<span class=\"_ _256\"> </span></div><div class=\"t m0 h25 ff48 fsa fc1 sc0 ls4 ws4 gs446\">10% Fixed rate secur<span class=\"_ _3\"></span>ed loan notes 2027<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs447\">As at 4 <span class=\"_ _3\"></span>April 2025, the carrying amount of the loan notes, including accrued interest of \u00a37,690,569, was \u00a327,690,525 (31 December 2024: </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs448\">\u00a327,019,000, including accrued interest of \u00a37,019,000).<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs449\">On 4 <span class=\"_ _3\"></span>April 2025, a partial cash repayment of \u00a310,512k was made from the proceeds of the Santander refinancing facility (see Bank Loans </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs44a\">below), comprising \u00a36,037k repaid to the eComplete In<span class=\"_ _3\"></span>vestors and \u00a34,475k repaid to members of management.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs44b\">On 3 October 2025, the remaining loan notes, with a carrying value of \u00a318,049k (eComplete In<span class=\"_ _3\"></span>vestors \u00a313,846k; management \u00a34,203k, </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs44c\">both including accrued interest), were no<span class=\"_ _3\"></span>vated to The Beauty T<span class=\"_ _0\"></span>ech Group plc and subsequently con<span class=\"_ _3\"></span>verted into 6,325,386 ordinary </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs44d\">shares of \u00a30.10 each (eComplete In<span class=\"_ _3\"></span>vestors: 4,852,418 shares; management: 1,472,968 shares). The loan notes were der<span class=\"_ _3\"></span>ecognised on </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs44e\">conversion and the balance is included within equity<span class=\"_ _0\"></span>. A<span class=\"_ _3\"></span>s at 31 December 2025, the carrying amount was nil.<span class=\"_ _256\"> </span></div><div class=\"t m3 h25 ff48 fsa fc1 sc0 ls4 ws4 gs450\">10% Fixed Rate Secur<span class=\"_ _3\"></span>ed Loan Notes 2028<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs451\">As at 4 <span class=\"_ _3\"></span>April 2025, the carrying amount of the loan notes, including accrued interest of \u00a3483,882, was \u00a33,081,690 (31 December 2024: </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs452\">\u00a33,006,808, including accrued interest of \u00a3409,000).<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs453\">On 4 <span class=\"_ _3\"></span>April 2025, a partial cash repayment of \u00a3980k was made to Thakral Lifestyle PTE. Ltd fr<span class=\"_ _3\"></span>om the proceeds of the Santander </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs454\">refinancing facility<span class=\"_ _0\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs455\">On 3 October 2025, the remaining loan notes held by <span class=\"_ _3\"></span>Thakral Lifestyle PTE. Ltd, with a carrying value of \u00a32,208k (including accrued </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs456\">interest), were no<span class=\"_ _3\"></span>vated to The Beauty T<span class=\"_ _0\"></span>ech Group plc and subsequently con<span class=\"_ _3\"></span>verted into 773,808 ordinary shares of \u00a30.10 each. The loan </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs457\">notes were derecognised on con<span class=\"_ _3\"></span>version and the balance is included within equity<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>As at 31 December 2025, the carrying amount was nil.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs458\">In aggregate<span class=\"_ _3\"></span>, partial cash repayments totalling \u00a311,492k were made to shareholder loan note holders on 4 <span class=\"_ _3\"></span>April 2025 from the proceeds </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs459\">of the Santander refinancing facility<span class=\"_ _0\"></span>. On 3 October 2025, the remaining loan notes with a total carrying value of \u00a320,257k were novated to </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs45a\">The Beauty T<span class=\"_ _0\"></span>ech Group plc and con<span class=\"_ _3\"></span>verted into a total of 7,099,170 ordinary shares of \u00a30.10 each at a conversion price of \u00a32.85 per shar<span class=\"_ _3\"></span>e </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs45b\">(see Note 23).<span class=\"_ _256\"> </span></div><div class=\"t m3 hd ff45 fs6 fc1 sc0 ls4 ws4 gs45c\">Bank L<span class=\"_ _3\"></span>oans<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs45d\">Bank loans comprise interest<span class=\"_ _3\"></span>-bearing financial liabilities measured at amortised cost and are secured by fix<span class=\"_ _3\"></span>ed and floating charges over </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs45e\">the assets of the Group<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs45f\">At 31 December 2025, the Group had no bank loans outstanding (31 December 2024: \u00a311,515,000).<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs460\">At 31 December 2024, bank loans comprised a senior secured term loan with a carrying amount of \u00a311,515,000, bearing inter<span class=\"_ _3\"></span>est at the </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs461\">Central Bank Rate plus 10.5% per annum. <span class=\"_ _3\"></span>The loan was contractually repayable on the earlier of November 2026, a change of listing </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs462\">of the Group<span class=\"_ _3\"></span>\u2019s ultimate parent undertaking, a change of control, or the sale of all or substantially all of the Group<span class=\"_ _3\"></span>\u2019s assets. The facility </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs463\">was subject to financial covenants, including a minimum net debt to EBITD<span class=\"_ _3\"></span>A r<span class=\"_ _3\"></span>atio and a minimum cash balance. Compliance with these </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs464\">covenants was assessed quarterly and no breaches wer<span class=\"_ _3\"></span>e identified.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs465\">In <span class=\"_ _3\"></span>April 2025, the Group entered into two senior secured term loan facilities with Santander UK plc with total commitments of \u00a325.0m. </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs466\">The proceeds were used to r<span class=\"_ _3\"></span>efinance the existing Beechbrook loan and to partially repay shar<span class=\"_ _3\"></span>eholder loan notes and preference shares. </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs467\">The Santander facilities were secured b<span class=\"_ _3\"></span>y first-ranking fixed and floating char<span class=\"_ _3\"></span>ges over the assets of the Group and contained customary </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs468\">financial covenants, with which the Group complied while the facilities wer<span class=\"_ _3\"></span>e outstanding.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs469\">Follo<span class=\"_ _3\"></span>wing the Group\u2019s IPO<span class=\"_ _3\"></span>, the Santander facilities became subject to mandatory repayment and were r<span class=\"_ _3\"></span>epaid in full in October 2025. </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs46a\">Accordingly<span class=\"_ _0\"></span>, all bank loans were fully repaid and derecognised prior to 31 December 2025.<span class=\"_ _256\"> </span></div><div class=\"t m0 h23 ff46 fsc fc4 sc0 ls4 ws4 gs4a5\">25. Financial Instruments \u2013 Risk Management<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4a6\">The Group is exposed thr<span class=\"_ _3\"></span>ough its operations to the following financial risks:<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4a7\">\u2022 <span class=\"_ _7a\"> </span>credit risk;<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4a8\">\u2022 <span class=\"_ _7a\"> </span>interest rate risk;<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4a9\">\u2022 <span class=\"_ _7a\"> </span>other mark<span class=\"_ _3\"></span>et price risk;<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4aa\">\u2022 <span class=\"_ _7a\"> </span>foreign ex<span class=\"_ _3\"></span>change risk;<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4ab\">\u2022 <span class=\"_ _7a\"> </span>liquidity risk; and<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4ac\">\u2022 <span class=\"_ _7a\"> </span>capital risk.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4ad\">In common with other businesses, the Group is exposed to risk<span class=\"_ _3\"></span>s that arise from its use of financial instruments. This note describes </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4ae\">the Group<span class=\"_ _3\"></span>\u2019s objectives, policies and processes for managing those risks and the methods used to measur<span class=\"_ _3\"></span>e them. Further quantitative </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4af\">information in respect of these risk<span class=\"_ _3\"></span>s is presented throughout these financial statements.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4b0\">There ha<span class=\"_ _3\"></span>ve been no substantive changes in the Group\u2019s e<span class=\"_ _3\"></span>xposure to financial instrument risks, its objectives, policies and processes for </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4b1\">managing those risk<span class=\"_ _3\"></span>s or the methods used to measure them from previous periods unless otherwise stated in this note<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m0 hd ff45 fs6 fc1 sc0 ls4 ws4 gs4b2\">Principal Financial Instrument<span class=\"_ _3\"></span>s<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4b3\">The principal financial instruments used by the Group<span class=\"_ _3\"></span>, from which financial instrument risk arises are as follows:<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4b4\">\u2022 <span class=\"_ _7a\"> </span>T<span class=\"_ _3\"></span>rade and other receivables<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4b5\">\u2022 <span class=\"_ _7a\"> </span>For<span class=\"_ _3\"></span>eign exchange forward contracts<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4b6\">\u2022 <span class=\"_ _7a\"> </span>Cash and cash equivalents<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4b7\">\u2022 <span class=\"_ _7a\"> </span>T<span class=\"_ _3\"></span>rade and other payables<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4b8\">\u2022 <span class=\"_ _7a\"> </span>Accrued e<span class=\"_ _3\"></span>xpenses<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4b9\">\u2022 <span class=\"_ _7a\"> </span>Bank loans<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4ba\">\u2022 <span class=\"_ _7a\"> </span>Lease liabilities<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4bb\">\u2022 <span class=\"_ _7a\"> </span>Loan notes<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4bc\">\u2022 <span class=\"_ _7a\"> </span>Preference shar<span class=\"_ _3\"></span>es<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4bd\">The Group<span class=\"_ _3\"></span>\u2019s financial instruments are categorised as follows:<span class=\"_ _256\"> </span></div><div class=\"gs4be\"><table class=\"s w183 hdc\" id=\"_b984e405-746e-44c9-8744-8c1d1b81dd52\"><tr><td></td><td class=\"t m0 x22c h16 y23be ff47 fs9 fc0 sc0 ls4 ws4\">Financial assets \u2013 Amortised cost<span class=\"_ _1fb\"> </span>31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d3 h16 y23be ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d4 h16 y23bf ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y23bf ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y22f9 w184 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Net trade receivables<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y22f9 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">6,793<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y22f9 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">3,763<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa w185 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Amounts owed by joint ventur<span class=\"_ _3\"></span>es<span class=\"_ _256\"> </span></div></td><td class=\"c n x549 y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x414 y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb w153 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Amounts owed by r<span class=\"_ _3\"></span>elated parties<span class=\"_ _256\"> </span></div></td><td class=\"c n x549 y22fb w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x54a y22fb w38 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">28<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fc w155 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Other receivables<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c8 y22fc w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">9,899<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e0 y22fc w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">4,679<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w5f hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Cash and cash equivalents<span class=\"_ _256\"> </span></div></td><td class=\"c n x3be y22e4 w5b hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">40,796<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22e4 w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">14,538<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w186 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal financial assets held at amortised cost<span class=\"_ _256\"> </span></div></td><td class=\"c n x589 y2246 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">57,488<span class=\"_ _256\"> </span></div></td><td class=\"c n x58a y2246 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">23,008<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"gs4c0\"><table class=\"s w14f he5\" id=\"_20b3e326-e4db-4c76-abbe-d482a03a106d\"><tr><td class=\"c n x1f8 y23c0 w187 hb6\"><div class=\"t m3 x1ef h16 y2228 ff47 fs9 fc0 sc0 ls4 ws4\">Financial liabilities - Amortised cost<span class=\"_ _256\"> </span></div></td><td class=\"c n x58b y23c0 w188 hb6\"><div class=\"t m3 x1ef h16 y2228 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025</div></td><td class=\"t m3 x1f4 h16 y23c1 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y23c2 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y23c2 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y231e w158 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>rade payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x3de y231e w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">10,680<span class=\"_ _256\"> </span></div></td><td class=\"c n x3df y231e w5b hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">10,952<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2313 w15c hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Other payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y2313 w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">3,358<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c5 y2313 w3e hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">540<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22f9 w15a hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Accrued expenses<span class=\"_ _256\"> </span></div></td><td class=\"c n x341 y22f9 w5b hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">12,508<span class=\"_ _256\"> </span></div></td><td class=\"c n x58c y22f9 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">5,454<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa w169 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y22fa w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22fa w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">11,586<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb w64 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Lease liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x545 y22fb w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">3,899<span class=\"_ _256\"> </span></div></td><td class=\"c n x546 y22fb w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">2,050<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fc w16b hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Loan notes<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y22fc w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22fc w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">30,026<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w189 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Preference shares<span class=\"_ _256\"> </span></div></td><td class=\"c n x58d y22e4 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x58e y22e4 w5b hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">31,284<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w18a hc6\"><div class=\"t m3 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal financial liabilities held at amortised cost<span class=\"_ _256\"> </span></div></td><td class=\"c n x58f y2246 wc6 hc6\"><div class=\"t m3 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">30,445<span class=\"_ _256\"> </span></div></td><td class=\"c n x590 y2246 wc6 hc6\"><div class=\"t m3 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">91,892<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m3 hd ff45 fs6 fc1 sc0 ls4 ws4 gs4c1\">F<span class=\"_ _3\"></span>air <span class=\"_ _3\"></span>V<span class=\"_ _0\"></span>alue of<span class=\"_ _3\"></span> Financial Instruments<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4c2\">Financial instruments not measured at fair value include cash and cash equivalents, trade and other r<span class=\"_ _3\"></span>eceivables, trade and other </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4c3\">payables, bank loans, lease liabilities, loan notes and pr<span class=\"_ _3\"></span>eference shares. </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4c4\">Due to their short-term natur<span class=\"_ _3\"></span>e, the carrying value of cash and cash equivalents, trade and other receivables, and trade and other </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4c5\">payables appr<span class=\"_ _3\"></span>oximates their fair value.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4c6\">All financial instruments for which fair value is recognised or disclosed are categorised within the fair value hier<span class=\"_ _3\"></span>archy<span class=\"_ _3\"></span>, described as </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4c7\">follows, and based on the lowest le<span class=\"_ _3\"></span>vel input that is significant to the fair value measurement as a whole:<span class=\"_ _256\"> </span></div><div class=\"gs4c8\"><table class=\"s w18b he6\" id=\"_dbc5d4b7-8ad0-44bf-b979-8ab9772be656\"><tr><td></td><td class=\"t m3 x592 h16 y23c3 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x593 h16 y23c3 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x594 h16 y23c4 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x595 h16 y23c4 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m3 x596 ha y23c5 ff47 fs5 fc5 sc0 ls4 ws4\">Financial assets/(liabilities) measured at fair value<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"t m9 x596 ha5 y23c6 ff46 fs35 fc5 sc0 ls4 ws4\">(Level 2: significant observable inputs)<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x571 y230b w18c hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange forward contracts<span class=\"_ _256\"> </span></div></td><td class=\"c n x597 y2246 w120 hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x598 y2246 w3e hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">112<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4c9\">For<span class=\"_ _3\"></span>eign forward contracts are classified as Level 2. <span class=\"_ _3\"></span>The Group enters into these derivative financial instruments with various </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4ca\">counterparties, principally financial institutions with investment gr<span class=\"_ _3\"></span>ade credit ratings. These contracts ar<span class=\"_ _3\"></span>e valued using valuation </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4cb\">techniques, which employ the use of mark<span class=\"_ _3\"></span>et observable inputs. The most fr<span class=\"_ _3\"></span>equently applied valuation techniques include forward pricing </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4cc\">and swap models using present value calculations. <span class=\"_ _3\"></span>The models incorporate various inputs including the credit quality of counterparties, </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4cd\">foreign ex<span class=\"_ _3\"></span>change spot and forward rates, and yield curves of the respective currencies.<span class=\"_ _256\"> </span></div><div class=\"gs4ce\"><table class=\"s w18b he7\" id=\"_78c707bc-0923-4d5b-95dc-60c8dcd5baa9\"><tr><td></td><td class=\"t m0 x592 h16 y23c7 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x593 h16 y23c7 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x594 h16 y23c8 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x595 h16 y23c8 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m0 x596 ha y23c9 ff47 fs5 fc5 sc0 ls4 ws4\">Financial liabilities measured at fair value<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"t m9 x596 ha5 y23ca ff46 fs35 fc5 sc0 ls4 ws4\">(Level 2: significant unobservable inputs)<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x571 y2334 w18c hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange forward contracts<span class=\"_ _256\"> </span></div></td><td class=\"c n x599 y2304 w2f hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">2<span class=\"_ _256\"> </span></div></td><td class=\"c n x59a y2304 w120 hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m9 x596 ha5 y23cb ff46 fs35 fc5 sc0 ls4 ws4\">(Level 3: significant unobservable inputs)<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x571 y230b w69 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Contingent consideration<span class=\"_ _256\"> </span></div></td><td class=\"c n x59b y2246 wc4 hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">1,650<span class=\"_ _256\"> </span></div></td><td class=\"c n x59c y2246 wc4 hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">2,620<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4cf\">The contingent consideration in relation to the acquisition of ZIIP Inc<span class=\"_ _3\"></span>. and The Beauty <span class=\"ws1a\">T<span class=\"_ _0\"></span>ech Group TBT<span class=\"_ _3\"></span>G<span class=\"ws4\"> PTE (see note 27) was initially </span></span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4d0\">measured at fair value<span class=\"_ _3\"></span>. The valuation was based on unobservable inputs and therefore repr<span class=\"_ _3\"></span>esented a Level 3 valuation. The k<span class=\"_ _3\"></span>ey inputs </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4d1\">included projected re<span class=\"_ _3\"></span>venues, the probability of achieving the two individual earn-outs, and the discount rate. <span class=\"_ _3\"></span>The discount rate applied </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4d2\">in the calculation of the fair value measurements was 10%, repr<span class=\"_ _3\"></span>esenting the Group\u2019s incremental borr<span class=\"_ _3\"></span>owing rate (IBR). In determining </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4d3\">the IBR, management considered in<span class=\"_ _3\"></span>vestors\u2019 returns on loan notes, interest on prefer<span class=\"_ _3\"></span>ence shares, and prevailing mark<span class=\"_ _3\"></span>et interest rates. </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4d4\">The fair value was determined by estimating the e<span class=\"_ _3\"></span>xpected payments and discounting them to present value using the IBR. The expected </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4d5\">payments were assessed separ<span class=\"_ _3\"></span>ately for each earn-out, based on anticipated revenue levels. <span class=\"_ _3\"></span>A 2% change in the discount rate would </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4d6\">have impacted the contingent consider<span class=\"_ _3\"></span>ation recognised by approximately \u00a330k. On completion of the Gr<span class=\"_ _3\"></span>oup\u2019s IPO on 3 October 2025, </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4d7\">which constituted an Event under the relevant shar<span class=\"_ _3\"></span>e rights, the C Preference Shares relating to <span class=\"_ _3\"></span>The Beauty <span class=\"ws1a\">T<span class=\"_ _0\"></span>ech <span class=\"_ _7\"></span>Group TB<span class=\"_ _3\"></span>TG<span class=\"ws4\"> PTE w<span class=\"_ _3\"></span>ere </span></span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4d8\">redeemed and the associated contingent consideration of \u00a31.3m was r<span class=\"_ _3\"></span>eleased. Accordingly<span class=\"_ _0\"></span>, this amount is no longer recognised as </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4d9\">contingent consideration at the reporting date<span class=\"_ _3\"></span>. See note 21 for details of the movements in contingent consideration during the period.<span class=\"_ _256\"> </span></div>There ha<span class=\"_ _3\"></span>ve been no transfers between Level 1 and Level 2 of the fair value hierarch<span class=\"_ _3\"></span>y during the year ended 31 December 2024 and the year ended 31 December 2025.<span class=\"_ _256\"> </span>General Objec<span class=\"_ _3\"></span>tives, P<span class=\"_ _3\"></span>olicies and Pr<span class=\"_ _3\"></span>ocesses<span class=\"_ _256\"> </span>The Board has over<span class=\"_ _3\"></span>all responsibility for the determination of the Group\u2019s risk management objectives and policies. Whilst r<span class=\"_ _3\"></span>etaining ultimate responsibility for them, it has delegated the authority for designing and operating pr<span class=\"_ _3\"></span>ocesses that ensure the effective implementation of the objectives and policies to the Group<span class=\"_ _3\"></span>\u2019s centralised finance function from which the Board receives r<span class=\"_ _3\"></span>egular updates.<span class=\"_ _256\"> </span>The overall objective of the Boar<span class=\"_ _3\"></span>d is to set policies that seek to reduce risk as far as possible without unduly affecting the Group\u2019s competitiveness and flexibility<span class=\"_ _0\"></span>. Further details regarding these policies are set out belo<span class=\"_ _3\"></span>w:<span class=\"_ _256\"> </span>Cr<span class=\"_ _3\"></span>edit Risk<span class=\"_ _256\"> </span>Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contr<span class=\"_ _3\"></span>actual obligations. The Gr<span class=\"_ _3\"></span>oup is mainly exposed to credit risk from its operating activities, primarily for accounts receivable and advances to suppliers. The Gr<span class=\"_ _3\"></span>oup recognises expected credit losses based on past experience of losses arising, the curr<span class=\"_ _3\"></span>ent position and forward-<span class=\"_ _256\"> </span>looking information where it is a<span class=\"_ _3\"></span>vailable. The Group<span class=\"_ _3\"></span>\u2019s experience with such customer and suppliers has been characterised b<span class=\"_ _3\"></span>y prompt payment consistently  being received.<span class=\"_ _256\"> </span>Under the general approach under IFRS 9 ther<span class=\"_ _3\"></span>e is an assessment of whether there has been a significant increase in the credit risk since initial recognition. If there has been a significant incr<span class=\"_ _3\"></span>ease in credit risk, then the loss allowance is calculated based on lifetime expected credit losses. If not, then the loss allowance is based on 12 month e<span class=\"_ _3\"></span>xpected credit losses. This determination is made at the end of each financial period. Ther<span class=\"_ _3\"></span>e have been no significant increases in credit risk during the year or since initial recognition.<span class=\"_ _256\"> </span>Thus, the basis of the loss allowance for a specific financial asset could change year on year<span class=\"_ _5\"></span>. For trade receivables which do not contain a significant financing component, the loss allowance is determined as the lifetime expected cr<span class=\"_ _3\"></span>edit losses of the instruments. For financial assets other than trade receivables, the gener<span class=\"_ _3\"></span>al approach under IFRS 9 is followed.<span class=\"_ _256\"> </span>The Group applies the IFRS 9 simplified approach to measuring e<span class=\"_ _3\"></span>xpected credit losses using a lifetime expected credit loss pro<span class=\"_ _3\"></span>vision for trade receivables. <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>o measure e<span class=\"_ _3\"></span>xpected credit losses on a collective basis, trade receivables are gr<span class=\"_ _3\"></span>ouped based on similar credit risk and aging. The e<span class=\"_ _3\"></span>xpected credit losses are based on the Group\u2019<span class=\"_ _3\"></span>s historical credit losses which are then adjusted for current and forward-<span class=\"_ _256\"> </span>looking information on macroeconomic factors affecting the Group<span class=\"_ _3\"></span>\u2019s customers.<span class=\"_ _256\"> </span>Credit risk also arises from cash and cash equivalents and deposits with bank<span class=\"_ _3\"></span>s and financial institutions. The concentration of cr<span class=\"_ _3\"></span>edit risk is managed by monitoring the credit quality of customers and financial institutions. <span class=\"_ _3\"></span>The Group assesses the concentration of credit risk by evaluating the geogr<span class=\"_ _3\"></span>aphical distribution of its receivables and the credit ratings of its banking partners.<span class=\"_ _256\"> </span>Mark<span class=\"_ _3\"></span>et Risk<span class=\"_ _256\"> </span>Mark<span class=\"_ _3\"></span>et risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in mark<span class=\"_ _3\"></span>et prices whether those changes are caused by factors specific to the individual financial instrument or its issuer<span class=\"_ _5\"></span>, or factors affecting similar financial instruments traded in the mark<span class=\"_ _3\"></span>et. Mark<span class=\"_ _3\"></span>et price risks include interest r<span class=\"_ _3\"></span>ate risk, currency risk and other price risk.<span class=\"_ _256\"> </span>Int<span class=\"_ _3\"></span>erest Ra<span class=\"_ _3\"></span>te Risk<span class=\"_ _256\"> </span>Interest rate risk is the risk that the fair value or futur<span class=\"_ _3\"></span>e cash flows of a financial instrument will fluctuate because of changes in market interest rates. <span class=\"_ _3\"></span>The Group is exposed to cash flow interest r<span class=\"_ _3\"></span>ate risk from long-term borrowings at variable rate<span class=\"_ _3\"></span>. Management determines the concentration of interest r<span class=\"_ _3\"></span>ate risk by analysing the proportion of variable rate borro<span class=\"_ _3\"></span>wings in the Group\u2019s debt portfolio<span class=\"_ _3\"></span>. The exposur<span class=\"_ _3\"></span>e is quantified by assessing the sensitivity of financial results to changes in inter<span class=\"_ _3\"></span>est rates.<span class=\"_ _256\"> </span>At the reporting date<span class=\"_ _3\"></span>, the interest rate profile of the Group<span class=\"_ _3\"></span>\u2019s interest<span class=\"_ _3\"></span>-bearing financial instruments was as disclosed in Note 19.<span class=\"_ _256\"> </span>Sensitivity <span class=\"_ _3\"></span>Analy<span class=\"_ _3\"></span>sis<span class=\"_ _256\"> </span>A<span class=\"_ _3\"></span> change of 100 basis points in interest rates at the period end date would have increased/(decr<span class=\"_ _3\"></span>eased) loss by the amounts shown below<span class=\"_ _3\"></span>, which are not considered material to the financial statements. <span class=\"_ _3\"></span>This calculation assumes that the change occurred at the reporting date and had been applied to risk exposures e<span class=\"_ _3\"></span>xisting at that date. This analy<span class=\"_ _3\"></span>sis assumes that all other variables, remain constant and considers the effect of financial instruments with variable interest rates, financial instruments at fair value thr<span class=\"_ _3\"></span>ough profit or loss or available for sale with fix<span class=\"_ _3\"></span>ed interest rates and the fixed rate element of inter<span class=\"_ _3\"></span>est rate swaps.<span class=\"_ _256\"> </span><div class=\"gs504\"><table class=\"s wf7 hea\" id=\"_a8181167-9a64-45bd-a75a-f5ecd1206000\"><tr><td></td><td class=\"t m3 x219 h16 y23d4 ff47 fs9 fc0 sc0 ls4 ws4\">Impact on loss after tax and net assets<span class=\"_ _1b4\"> </span>Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f2 h16 y23d4 ff47 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x5b7 h16 y23d5 ff47 fs9 fc0 sc0 ls4 ws4\">31 December<span class=\"_ _256\"> </span></td><td class=\"t m3 x5b8 h16 y23d5 ff47 fs9 fc0 sc0 ls4 ws4\">31 December<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x5a5 h16 y23d6 ff47 fs9 fc0 sc0 ls4 ws4\">2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f7 h16 y23d6 ff47 fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y23d7 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y23d7 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2245 w196 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Increase<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2245 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x407 y2245 w3a hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(101)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w197 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Decrease<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2246 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c5 y2246 w3e hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">101<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m3 hd ff45 fs6 fc1 sc0 ls4 ws4 gs505\">Other P<span class=\"_ _3\"></span>rice Risk<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs506\">Other price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in mark<span class=\"_ _3\"></span>et </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs507\">prices (other than those arising from interest r<span class=\"_ _3\"></span>ate risk or currency risk), whether those changes are caused by factors specific to the </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs508\">individual financial instrument or its issuer<span class=\"_ _0\"></span>, or factors affecting all similar financial instruments traded in the mark<span class=\"_ _3\"></span>et. There ar<span class=\"_ _3\"></span>e no financial </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs509\">assets subject to mark<span class=\"_ _3\"></span>et rate price fluctuations. The Group e<span class=\"_ _3\"></span>valuates the concentration of other mark<span class=\"_ _3\"></span>et price risk by reviewing its </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs50a\">financial instruments subject to mark<span class=\"_ _3\"></span>et price fluctuations. Currently<span class=\"_ _3\"></span>, the Group<span class=\"_ _3\"></span>\u2019s exposure to other price risk is consider<span class=\"_ _3\"></span>ed minimal.<span class=\"_ _256\"> </span></div><div class=\"t m3 hd ff45 fs6 fc1 sc0 ls4 ws4 gs50b\">F<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>eign Exchange Risk<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs50c\">For<span class=\"_ _3\"></span>eign exchange risk is the risk that movements in ex<span class=\"_ _3\"></span>change rates affect the profitability of the business. Most of the Group<span class=\"_ _3\"></span>\u2019s foreign </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs50d\">currency tr<span class=\"_ _3\"></span>ansactions are conducted in U.S. Dollars (\u201cUSD\u201d) or Eur<span class=\"_ _3\"></span>o (\u201cEUR\u201d). Exposures to currency e<span class=\"_ _3\"></span>xchange rates arise from overseas </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs50e\">sales and purchases, which are primarily denominated in USD or EUR. <span class=\"_ _3\"></span>The Group holds bank accounts in foreign currencies to help </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs50f\">mitigate the foreign ex<span class=\"_ _3\"></span>change risk. The Group assesses the concentration of for<span class=\"_ _3\"></span>eign exchange risk by analy<span class=\"_ _3\"></span>sing the proportion of foreign </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs510\">currency tr<span class=\"_ _3\"></span>ansactions and balances, and monitors exchange rate movements closely to ensur<span class=\"_ _3\"></span>e adequate funds are maintained in </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs511\">appropriate currencies to meet kno<span class=\"_ _3\"></span>wn liabilities.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs512\">The Group<span class=\"_ _3\"></span>\u2019s exposure to foreign curr<span class=\"_ _3\"></span>ency risk at the end of the respective reporting period was as follows:<span class=\"_ _256\"> </span></div><div class=\"gs513\"><table class=\"s w18d he8\" id=\"_c70a4122-fcc9-4271-9a8b-e4863e0ef846\"><tr><td></td><td class=\"t m3 x3bb h16 y23cc ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y23cc ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y23cd ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y23cd ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2317 w18e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">GBP \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x59d y2317 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">52,866<span class=\"_ _256\"> </span></div></td><td class=\"c n x59e y2317 w36 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(15,146)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2318 w18f hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">EUR \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c8 y2318 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">6,281<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e0 y2318 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">5,059<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w190 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">USD \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x3be y22e3 w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">27,299<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y22e3 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">4,269<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w191 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Others \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y22e4 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">3,479<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y22e4 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,804<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x516 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">89,925<span class=\"_ _256\"> </span></div></td><td class=\"c n x59f y2246 w17b hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">(3,014)<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs514\">Net assets include the monetary assets and liabilities of subsidiaries denominated in foreign currenc<span class=\"_ _3\"></span>y<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs515\">The Group is exposed to for<span class=\"_ _3\"></span>eign currency risk on the relationship between the functional currencies of the par<span class=\"_ _3\"></span>ent and its subsidiary </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs516\">companies and the other currencies in which the Group<span class=\"_ _3\"></span>\u2019s material assets and liabilities are denominated. The table belo<span class=\"_ _3\"></span>w summaries </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs517\">the hypothetical sensitivity of the Gr<span class=\"_ _3\"></span>oup\u2019s reported profit and closing r<span class=\"_ _3\"></span>eserves had the functional currencies of the Group weak<span class=\"_ _3\"></span>ened or </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs518\">strengthened against these other currencies, with all other variables held constant. Positive figur<span class=\"_ _3\"></span>es represent an increase in reported </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs519\">profit and reserves of the Gr<span class=\"_ _3\"></span>oup.<span class=\"_ _256\"> </span></div><div class=\"gs51a\"><table class=\"s w192 he9\" id=\"_4362ae4d-876e-4349-81ae-c3b0dbc9f316\"><tr><td></td><td class=\"c n x5a0 y23ce w193 hbe\"><div class=\"t m3 x1ef h16 y2228 ff47 fs9 fc0 sc0 ls4 ws4\">Group reported profit<span class=\"_ _256\"> </span></div></td><td></td><td class=\"c n x5a1 y23ce w194 hbe\"><div class=\"t m3 x1ef h16 y2228 ff47 fs9 fc0 sc0 ls4 ws4\">Group reported reserves<span class=\"_ _256\"> </span></div></td><td></td></tr><tr><td class=\"t m3 x219 h16 y23cf ff47 fs9 fc0 sc0 ls4 ws4\">10% strengthening of functional currenc<span class=\"_ _3\"></span>y<span class=\"_ _256\"> </span></td><td></td><td class=\"t m3 x5a2 h16 y23cf ff47 fs9 fc0 sc0 ls4 ws4\">2024 </td><td></td><td></td></tr><tr><td></td><td class=\"t m3 x5a3 h16 y23d0 ff47 fs9 fc0 sc0 ls4 ws4\">2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x5a4 h16 y23d0 ff47 fs9 fc0 sc0 ls4 ws4\">(Restated)<span class=\"_ _256\"> </span></td><td class=\"t m3 x5a5 h16 y23d0 ff47 fs9 fc0 sc0 ls4 ws4\">2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f7 h16 y23d0 ff47 fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x5a6 h16 y23d1 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x494 h16 y23d1 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bc h16 y23d1 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y23d1 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2332 w18e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">GBP \u2013 net (liabilities) / assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x5a7 y2332 w195 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(2,916)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5a8 y2332 w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(879)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5a9 y2332 w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(3,706)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5aa y2332 w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(1,213)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y23d2 w18f hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">EUR \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ab y23d2 w112 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">569<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ac y23d2 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">472<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ad y23d2 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">628<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ae y23d2 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">506<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y23d3 w190 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">USD \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5af y23d3 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,093<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b0 y23d3 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">349<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b1 y23d3 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,730<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b2 y23d3 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">427<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w191 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Others \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b3 y2246 w112 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">254<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b4 y2246 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">58<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b5 y2246 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">348<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b6 y2246 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">280<span class=\"_ _256\"> </span></div></td></tr></table></div><table class=\"s w198 heb\" id=\"_5cfbc59a-9aff-46b9-b75d-68075c739bc5\"><tr><td class=\"t m0 x22c h16 y23d8 ff47 fs9 fc0 sc0 ls4 ws4\">10% weak<span class=\"_ _3\"></span>ening of functional currency<span class=\"_ _256\"> </span></td><td></td><td class=\"t m0 x5b9 h16 y23d8 ff47 fs9 fc5 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x5ba h16 y23d9 ff47 fs9 fc5 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x5bb h16 y23d9 ff47 fs9 fc5 sc0 ls4 ws4\">(Restated)<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d2 h16 y23d9 ff47 fs9 fc5 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d3 h16 y23d9 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x5bc h16 y23da ff47 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x5bd h16 y23da ff47 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d4 h16 y23da ff47 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y23da ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2332 w18e hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">GBP \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5be y2332 w118 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">2,916<span class=\"_ _256\"> </span></div></td><td class=\"c n x5bf y2332 w3e hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">879<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y2332 w41 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">3,706<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y2332 w56 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">1,213<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y23d2 w18f hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">EUR \u2013 net (liabilities) / assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c0 y23d2 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(569)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c1 y23d2 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(472)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c2 y23d2 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(628)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c3 y23d2 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(506)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2245 w190 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">USD \u2013 net (liabilities) / assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c4 y2245 w39 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(2,093)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c5 y2245 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(349)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c6 y2245 w3c hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(2,730)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c7 y2245 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(427)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w191 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Others \u2013 net (liabilities) / assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c8 y2246 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(254)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c9 y2246 w4d hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(58)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ca y2246 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(348)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5cb y2246 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(280)<span class=\"_ _256\"> </span></div></td></tr></table>The impact of a change of 10 percent has been selected as this has been considered r<span class=\"_ _3\"></span>easonable given the current level of exchange rates and the volatility observed both on a historical basis and mark<span class=\"_ _3\"></span>et expectations for future mo<span class=\"_ _3\"></span>vements. The sensitivities above would all affect the profit and loss of the Group<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Liquidity R<span class=\"_ _3\"></span>isk<span class=\"_ _256\"> </span>Liquidity risk arises from the Group<span class=\"_ _3\"></span>\u2019s management of working capital and the finance charges and principal repa<span class=\"_ _3\"></span>yments on its debt instruments. Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Liquidity risk arises from the Group<span class=\"_ _3\"></span>\u2019s management of working capital and its ability to repay debt and r<span class=\"_ _3\"></span>elated finance charges when they fall due. The concentration of liquidity risk is determined by r<span class=\"_ _3\"></span>eviewing the maturity profile of financial liabilities and the availability of liquid assets. The Group<span class=\"_ _3\"></span>\u2019s policy is to ensure that it will alway<span class=\"_ _3\"></span>s have sufficient liquid assets to allow it to meet its liabilities when they become due<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>The following table sets out the contractual maturities (r<span class=\"_ _3\"></span>epresenting undiscounted contractual cash flows) of financial liabilities:<span class=\"_ _256\"> </span><table class=\"s w199 hec\" id=\"_b991432b-0d35-4177-ad69-9b856c51efe2\"><tr><td class=\"t m0 x22c ha y23db ff47 fs5 fc5 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x5cc h16 y23dc ff47 fs9 fc0 sc0 ls4 ws4\">Due within<span class=\"_ _256\"> </span></td><td class=\"t m0 x2cd h16 y23dc ff47 fs9 fc0 sc0 ls4 ws4\">Due between<span class=\"_ _256\"> </span></td><td class=\"t m0 x5cd h16 y23dc ff47 fs9 fc0 sc0 ls4 ws4\">Due more<span class=\"_ _256\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x5ce h16 y23dd ff47 fs9 fc0 sc0 ls4 ws4\">1 year<span class=\"_ _256\"> </span></td><td class=\"t m0 x2cd h16 y23dd ff47 fs9 fc0 sc0 ls4 ws4\">1 and 5 years<span class=\"_ _256\"> </span></td><td class=\"t m0 x5cf h16 y23dd ff47 fs9 fc0 sc0 ls4 ws4\">than 5 years<span class=\"_ _256\"> </span></td><td class=\"t m0 x22b h16 y23dd ff47 fs9 fc0 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x5bc h16 y23de ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x5bd h16 y23de ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d4 h16 y23de ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y23de ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y23df w158 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>rade payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d0 y23df wca hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">10,680<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d1 y23df w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d2 y23df w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d3 y23df w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">10,680<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y239d w15c hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Other payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d4 y239d w118 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">9,469<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d5 y239d w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d6 y239d w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d7 y239d w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">9,469<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2313 w15a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Accrued expenses<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d8 y2313 wca hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">12,508<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d9 y2313 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2313 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y2313 w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">12,508<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22f9 w69 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Contingent consideration<span class=\"_ _256\"> </span></div></td><td class=\"c n x5da y22f9 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5db y22f9 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">1,650<span class=\"_ _256\"> </span></div></td><td class=\"c n x5dc y22f9 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a4 y22f9 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">1,650<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa w169 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x5da y22fa w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5dd y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5de y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d8 y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb w64 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Lease liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x5df y22fb w112 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">721<span class=\"_ _256\"> </span></div></td><td class=\"c n x5db y22fb w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,731<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e0 y22fb w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,213<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e1 y22fb w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">5,665<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w19a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Loans notes<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e2 y22e3 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d9 y22e3 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y22e3 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x405 y22e3 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w189 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Preference shares<span class=\"_ _256\"> </span></div></td><td class=\"c n x5da y22e4 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5dd y22e4 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5de y22e4 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d8 y22e4 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x5e3 y2246 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">33,378<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e4 y2246 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">4,381<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e5 y2246 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">2,213<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e6 y2246 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">39,972<span class=\"_ _256\"> </span></div></td></tr></table><table class=\"s w183 hed\" id=\"_1ac63171-1868-469c-9515-1e066080c977\"><tr><td class=\"t m0 x22c ha y23e0 ff47 fs5 fc5 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td><td class=\"t m0 x5cc h16 y23e1 ff47 fs9 fc0 sc0 ls4 ws4\">Due within<span class=\"_ _256\"> </span></td><td class=\"t m0 x2cd h16 y23e1 ff47 fs9 fc0 sc0 ls4 ws4\">Due between<span class=\"_ _256\"> </span></td><td class=\"t m0 x5e7 h16 y23e1 ff47 fs9 fc0 sc0 ls4 ws4\">Due more<span class=\"_ _256\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x5ce h16 y23e2 ff47 fs9 fc0 sc0 ls4 ws4\">1 year<span class=\"_ _256\"> </span></td><td class=\"t m0 x2cd h16 y23e2 ff47 fs9 fc0 sc0 ls4 ws4\">1 and 5 years<span class=\"_ _256\"> </span></td><td class=\"t m0 x5e8 h16 y23e2 ff47 fs9 fc0 sc0 ls4 ws4\">than 5 years<span class=\"_ _256\"> </span></td><td class=\"t m0 x382 h16 y23e2 ff47 fs9 fc0 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x5bc h16 y23e3 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x5bd h16 y23e3 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x5e9 h16 y23e3 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y23e3 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y231d w158 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>rade payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d0 y231d wca hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">10,952<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d1 y231d w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ea y231d w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5eb y231d w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">10,952<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y239d w15c hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Other payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ec y239d w112 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">540<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ed y239d w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ee y239d w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ef y239d w57 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">540<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2313 w15a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Accrued expenses<span class=\"_ _256\"> </span></div></td><td class=\"c n x5af y2313 w118 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">5,454<span class=\"_ _256\"> </span></div></td><td class=\"c n x5dd y2313 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f0 y2313 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f1 y2313 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">5,454<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22f9 w69 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Contingent consideration<span class=\"_ _256\"> </span></div></td><td class=\"c n x5da y22f9 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5db y22f9 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,620<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f2 y22f9 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f3 y22f9 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,620<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa w169 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f4 y22fa wca hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">11,586<span class=\"_ _256\"> </span></div></td><td class=\"c n x5dd y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f0 y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f5 y22fa w5b hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">11,586<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb w64 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Lease liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x5df y22fb w112 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">551<span class=\"_ _256\"> </span></div></td><td class=\"c n x5db y22fb w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">1,886<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f6 y22fb w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">1,113<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f7 y22fb w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">3,550<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w19a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Loans notes<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e2 y22e3 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f8 y22e3 w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">30,026<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f9 y22e3 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5fa y22e3 w5b hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">30,026<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w189 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Preference shares<span class=\"_ _256\"> </span></div></td><td class=\"c n x5da y22e4 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5fb y22e4 w5b hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">31,284<span class=\"_ _256\"> </span></div></td><td class=\"c n x5fc y22e4 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5fd y22e4 w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">31,284<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x5e3 y2246 wc6 hb8\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">29,083<span class=\"_ _256\"> </span></div></td><td class=\"c n x5fe y2246 wc6 hb8\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">65,816<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ff y2246 wc4 hb8\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">1,113<span class=\"_ _256\"> </span></div></td><td class=\"c n x600 y2246 wc6 hb8\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">96,012<span class=\"_ _256\"> </span></div></td></tr></table><div class=\"t m3 hd ff45 fs6 fc1 sc0 ls4 ws4 gs52b\">Capital Risk M<span class=\"_ _3\"></span>anagement<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs52c\">The Group<span class=\"_ _3\"></span>\u2019s primary objectives with respect to its capital management are to safeguard the Group<span class=\"_ _3\"></span>\u2019s ability to continue as a going </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs52d\">concern in order to pro<span class=\"_ _3\"></span>vide returns for shareholders and benefits for other stak<span class=\"_ _3\"></span>eholders and to maintain an optimal capital structure to </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs52e\">reduce the cost of capital and to ha<span class=\"_ _3\"></span>ve sufficient cash resources to fund the research, development and oper<span class=\"_ _3\"></span>ations.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs52f\">Management revie<span class=\"_ _3\"></span>ws its capital management approach on an ongoing basis and evaluates the concentration of capital risk by analysing </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs530\">the balance between debt and equity financing. The e<span class=\"_ _3\"></span>xposure is quantified by monitoring compliance with financial covenants and </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs531\">maintaining an optimal capital structure<span class=\"_ _3\"></span>. There were no changes in the Group<span class=\"_ _3\"></span>\u2019s approach to capital management in the year ended </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs532\">31 December 2025. The Gr<span class=\"_ _3\"></span>oup is subject to bank loan covenants under its debt agreement, see borrowings (note 19). <span class=\"_ _3\"></span>There were no </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs533\">breaches of covenants during the year ended 31 December 2025.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs534\">The capital structure of the Group consists of net debt and equity of the Gr<span class=\"_ _3\"></span>oup.<span class=\"_ _256\"> </span></div><div class=\"gs535\"><table class=\"s w14f hee\" id=\"_4373cdac-6a7c-4cee-b587-9920f8c39d1c\"><tr><td></td><td class=\"t m3 x3bb h16 y23e4 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y23e4 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y23e5 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y23e5 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y23a2 w169 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y23a2 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y23a2 w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">11,586<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2317 w64 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Lease liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x545 y2317 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">3,899<span class=\"_ _256\"> </span></div></td><td class=\"c n x546 y2317 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,050<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2318 w16b hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Loan notes<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2318 w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y2318 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">30,026<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w189 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Preference shares<span class=\"_ _256\"> </span></div></td><td class=\"c n x58d y22e3 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x601 y22e3 w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2245 w19b hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">Net debt<span class=\"_ _256\"> </span></div></td><td class=\"c n x602 y2245 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">3,899<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y2245 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">43,662<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w19c hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal equity<span class=\"_ _256\"> </span></div></td><td class=\"c n x603 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">89,925<span class=\"_ _256\"> </span></div></td><td class=\"c n x604 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">28,116</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "19. Borro<span class=\"_ _3\"></span>wings <table class=\"s w168 hdf\" id=\"_76f8d5e2-b95c-479c-8eed-c95d14711e48\"><tr><td></td><td class=\"t m0 x3d2 h16 y23a5 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d3 h16 y23a5 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d4 h16 y23a6 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y23a6 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m0 x22c ha y23a7 ff47 fs5 fc5 sc0 ls4 ws4\">Amounts falling due within 1 year:<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y2313 w169 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2313 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x344 y2313 w38 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">71<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x55c y2241 w16a hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x55d y2241 w38 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">71<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m0 x22c ha y23a8 ff47 fs5 fc5 sc0 ls4 ws4\">Amounts falling due within 2 \u2013 5 years:<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y22fb w169 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y22fb w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22fb w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">11,515<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fc w16b hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Loan notes<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y22fc w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22fc w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">30,026<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x55c y2245 w16a hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x55e y2245 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">41,541<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x55c y2246 w16a hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x55e y2246 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">41,612<span class=\"_ _256\"> </span></div></td></tr></table>L<span class=\"_ _3\"></span>oan Notes<span class=\"_ _256\"> </span>Loan notes are secured b<span class=\"_ _3\"></span>y fixed charges over the assets of Group companies.<span class=\"_ _256\"> </span>10% Fixed rate secur<span class=\"_ _3\"></span>ed loan notes 2027<span class=\"_ _256\"> </span>As at 4 <span class=\"_ _3\"></span>April 2025, the carrying amount of the loan notes, including accrued interest of \u00a37,690,569, was \u00a327,690,525 (31 December 2024: \u00a327,019,000, including accrued interest of \u00a37,019,000).<span class=\"_ _256\"> </span>On 4 <span class=\"_ _3\"></span>April 2025, a partial cash repayment of \u00a310,512k was made from the proceeds of the Santander refinancing facility (see Bank Loans below), comprising \u00a36,037k repaid to the eComplete In<span class=\"_ _3\"></span>vestors and \u00a34,475k repaid to members of management.<span class=\"_ _256\"> </span>On 3 October 2025, the remaining loan notes, with a carrying value of \u00a318,049k (eComplete In<span class=\"_ _3\"></span>vestors \u00a313,846k; management \u00a34,203k, both including accrued interest), were no<span class=\"_ _3\"></span>vated to The Beauty T<span class=\"_ _0\"></span>ech Group plc and subsequently con<span class=\"_ _3\"></span>verted into 6,325,386 ordinary shares of \u00a30.10 each (eComplete In<span class=\"_ _3\"></span>vestors: 4,852,418 shares; management: 1,472,968 shares). The loan notes were der<span class=\"_ _3\"></span>ecognised on conversion and the balance is included within equity<span class=\"_ _0\"></span>. A<span class=\"_ _3\"></span>s at 31 December 2025, the carrying amount was nil.<span class=\"_ _256\"> </span>10% Fixed Rate Secur<span class=\"_ _3\"></span>ed Loan Notes 2028<span class=\"_ _256\"> </span>As at 4 <span class=\"_ _3\"></span>April 2025, the carrying amount of the loan notes, including accrued interest of \u00a3483,882, was \u00a33,081,690 (31 December 2024: \u00a33,006,808, including accrued interest of \u00a3409,000).<span class=\"_ _256\"> </span>On 4 <span class=\"_ _3\"></span>April 2025, a partial cash repayment of \u00a3980k was made to Thakral Lifestyle PTE. Ltd fr<span class=\"_ _3\"></span>om the proceeds of the Santander refinancing facility<span class=\"_ _0\"></span>.<span class=\"_ _256\"> </span>On 3 October 2025, the remaining loan notes held by <span class=\"_ _3\"></span>Thakral Lifestyle PTE. Ltd, with a carrying value of \u00a32,208k (including accrued interest), were no<span class=\"_ _3\"></span>vated to The Beauty T<span class=\"_ _0\"></span>ech Group plc and subsequently con<span class=\"_ _3\"></span>verted into 773,808 ordinary shares of \u00a30.10 each. The loan notes were derecognised on con<span class=\"_ _3\"></span>version and the balance is included within equity<span class=\"_ _3\"></span>. <span class=\"_ _3\"></span>As at 31 December 2025, the carrying amount was nil.<span class=\"_ _256\"> </span>In aggregate<span class=\"_ _3\"></span>, partial cash repayments totalling \u00a311,492k were made to shareholder loan note holders on 4 <span class=\"_ _3\"></span>April 2025 from the proceeds of the Santander refinancing facility<span class=\"_ _0\"></span>. On 3 October 2025, the remaining loan notes with a total carrying value of \u00a320,257k were novated to The Beauty T<span class=\"_ _0\"></span>ech Group plc and con<span class=\"_ _3\"></span>verted into a total of 7,099,170 ordinary shares of \u00a30.10 each at a conversion price of \u00a32.85 per shar<span class=\"_ _3\"></span>e (see Note 23).<span class=\"_ _256\"> </span>Bank L<span class=\"_ _3\"></span>oans<span class=\"_ _256\"> </span>Bank loans comprise interest<span class=\"_ _3\"></span>-bearing financial liabilities measured at amortised cost and are secured by fix<span class=\"_ _3\"></span>ed and floating charges over the assets of the Group<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>At 31 December 2025, the Group had no bank loans outstanding (31 December 2024: \u00a311,515,000).<span class=\"_ _256\"> </span>At 31 December 2024, bank loans comprised a senior secured term loan with a carrying amount of \u00a311,515,000, bearing inter<span class=\"_ _3\"></span>est at the Central Bank Rate plus 10.5% per annum. <span class=\"_ _3\"></span>The loan was contractually repayable on the earlier of November 2026, a change of listing of the Group<span class=\"_ _3\"></span>\u2019s ultimate parent undertaking, a change of control, or the sale of all or substantially all of the Group<span class=\"_ _3\"></span>\u2019s assets. The facility was subject to financial covenants, including a minimum net debt to EBITD<span class=\"_ _3\"></span>A r<span class=\"_ _3\"></span>atio and a minimum cash balance. Compliance with these covenants was assessed quarterly and no breaches wer<span class=\"_ _3\"></span>e identified.<span class=\"_ _256\"> </span>In <span class=\"_ _3\"></span>April 2025, the Group entered into two senior secured term loan facilities with Santander UK plc with total commitments of \u00a325.0m. The proceeds were used to r<span class=\"_ _3\"></span>efinance the existing Beechbrook loan and to partially repay shar<span class=\"_ _3\"></span>eholder loan notes and preference shares. The Santander facilities were secured b<span class=\"_ _3\"></span>y first-ranking fixed and floating char<span class=\"_ _3\"></span>ges over the assets of the Group and contained customary financial covenants, with which the Group complied while the facilities wer<span class=\"_ _3\"></span>e outstanding.<span class=\"_ _256\"> </span>Follo<span class=\"_ _3\"></span>wing the Group\u2019s IPO<span class=\"_ _3\"></span>, the Santander facilities became subject to mandatory repayment and were r<span class=\"_ _3\"></span>epaid in full in October 2025. Accordingly<span class=\"_ _0\"></span>, all bank loans were fully repaid and derecognised prior to 31 December 2025.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "<div class=\"t m3 h23 ff46 fsc fc4 sc0 ls4 ws4 gs46c\">20. Pro<span class=\"_ _3\"></span>visions </div><div class=\"gs3c8\"><table class=\"s w16c he0\" id=\"_8306a0ca-572f-49c2-b9f8-e70124063f52\"><tr><td></td><td class=\"t m3 x55f h16 y23a9 ff47 fs9 fc0 sc0 ls4 ws4\">Provisions<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bd h16 y23aa ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y23ab w116 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">At 31 December 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x480 y23ab w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,155<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y23ac w16d hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Utilised during the year<span class=\"_ _256\"> </span></div></td><td class=\"c n x560 y23ac w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(1,394)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w16e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Charged to profit or loss<span class=\"_ _256\"> </span></div></td><td class=\"c n x480 y22e4 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">5,121<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w11f hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e0 y2246 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">5,882<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls12 ws4 gs46d\">Provisions is mainly composed of a warr<span class=\"_ _3\"></span>anty provision, which was valued at \u00a35,532k (2024: \u00a32,155k) at year end. The Group pr<span class=\"_ _3\"></span>ovides a 24-month<span class=\"_ _7\"></span> </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls12 ws4 gs46e\">warranty on certain products sold during the r<span class=\"_ _3\"></span>eporting period. The warranty covers defects in materials and manufacture under normal use and </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls12 ws4 gs46f\">is recognised as a pro<span class=\"_ _3\"></span>vision in the financial statements based on the Group\u2019s past e<span class=\"_ _3\"></span>xperience and expected costs of fulfilling these obligations.<span class=\"_ _7\"></span> </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls12 ws4 gs470\">W<span class=\"_ _3\"></span>arranty provisions r<span class=\"_ _3\"></span>epresent management<span class=\"_ _7\"></span>\u2019s best estimate of the costs expected to arise fr<span class=\"_ _3\"></span>om fulfilling warranty obligations, based on historical<span class=\"_ _7\"></span> </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls12 ws4 gs471\">data and anticipated future claims. <span class=\"_ _3\"></span>These obligations are assessed collectively due to their similar nature across products. <span class=\"_ _3\"></span>The provisions reflect </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls12 ws4 gs472\">the most accurate estimate of the expenditur<span class=\"_ _3\"></span>e required, considering relevant risk<span class=\"_ _3\"></span>s and uncertainties, lik<span class=\"_ _3\"></span>e product rate returns and repairs or </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls12 ws4 gs473\">replacement costs. No expected r<span class=\"_ _3\"></span>eimbursements are currently recognised, and no asset has been recorded for an<span class=\"_ _3\"></span>y potential reimbursement.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "<div class=\"t m0 h23 ff46 fsc fc4 sc0 ls4 ws4 gs475\">21. Contingent Consideration<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs476\">The movement for the contingent consideration is as follo<span class=\"_ _3\"></span>ws:<span class=\"_ _256\"> </span></div><div class=\"gs477\"><table class=\"s w16f he1\" id=\"_bba4641c-4af1-4ade-9f9a-f55f53619909\"><tr><td></td><td class=\"t m0 x3d2 h16 y23ad ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d3 h16 y23ad ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d4 h16 y23ae ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y23ae ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y22f9 w170 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Opening balance<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y22f9 w41 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">2,620<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y22f9 w56 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">3,406<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa w171 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Unwinding of discount<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d9 y22fa w57 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">153<span class=\"_ _256\"> </span></div></td><td class=\"c n x3f3 y22fa w57 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">150<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb w172 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Conversion to equity on IPO<span class=\"_ _256\"> </span></div></td><td class=\"c n x561 y22fb w3c hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(1,300)<span class=\"_ _256\"> </span></div></td><td class=\"c n x562 y22fb w45 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fc w173 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Remeasurement<span class=\"_ _256\"> </span></div></td><td class=\"c n x563 y22fc w3e hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">289<span class=\"_ _256\"> </span></div></td><td class=\"c n x564 y22fc w39 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(1,135)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2322 wd7 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x555 y2322 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(112)<span class=\"_ _256\"> </span></div></td><td class=\"c n x565 y2322 w3e hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">199<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w174 hc6\"><div class=\"t m0 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">Closing balance<span class=\"_ _256\"> </span></div></td><td class=\"c n x566 y2246 wc4 hc6\"><div class=\"t m0 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">1,650<span class=\"_ _256\"> </span></div></td><td class=\"c n x567 y2246 wc4 hc6\"><div class=\"t m0 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">2,620<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs478\">At 31 December 2025, contingent consideration includes \u00a31,650k in r<span class=\"_ _3\"></span>elation to the acquisition of ZIIP Inc. \u00a31,300k in relation to the </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs479\">acquisition of CB<span class=\"_ _3\"></span>T was converted to equity in the Compan<span class=\"_ _3\"></span>y as a result of the IPO. Details for each contingent consideration is disclosed in </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs47a\">Note 27.</div>",
   "dimensions": {
    "concept": "thebeautytech:DisclosureOfContingentConsideration",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "22<span class=\"ws1b\">. <span class=\"_ _7\"></span>Deferred T<span class=\"_ _e\"></span>ax<span class=\"_ _256\"> </span></span>The movement on the deferred tax account is as sho<span class=\"_ _3\"></span>wn below:<span class=\"_ _256\"> </span><table class=\"s w175 he2\" id=\"_2544a38e-c64b-4ee3-83e2-1f3769acffe0\"><tr><td></td><td class=\"t m0 x568 h16 y23af ff47 fs9 fc0 sc0 ls4 ws4\">Liability<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x385 h16 y23b0 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y22fc w116 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">At 31 December 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x569 y22fc w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(3,554)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w176 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Credited to profit or loss<span class=\"_ _256\"> </span></div></td><td class=\"c n x56a y22e4 w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">329<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w11f hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x2c6 y2246 w177 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">(3,225)<span class=\"_ _256\"> </span></div></td></tr></table>The deferred taxation balance is made up as follows:<span class=\"_ _256\"> </span><table class=\"s w178 he3\" id=\"_310f8a90-cd32-485b-a6e1-fb1a90b11657\"><tr><td></td><td class=\"t m0 x56c h16 y23b1 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x56d h16 y23b1 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x56e h16 y23b2 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x56f h16 y23b2 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m9 x570 ha5 y23b3 ff46 fs35 fc5 sc0 ls4 ws4\">Asset<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x571 y23b4 w179 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Accelerated capital allo<span class=\"_ _3\"></span>wances<span class=\"_ _256\"> </span></div></td><td class=\"c n x572 y23b4 w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">351<span class=\"_ _256\"> </span></div></td><td class=\"c n x573 y23b4 w38 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">78<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x571 y23b5 w17a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Other temporary and deductible differences<span class=\"_ _256\"> </span></div></td><td class=\"c n x574 y23b5 w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">975<span class=\"_ _256\"> </span></div></td><td class=\"c n x575 y23b5 w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">206<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x576 y23b6 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">1,326<span class=\"_ _256\"> </span></div></td><td class=\"c n x577 y23b6 w57 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">284<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m9 x570 ha5 y23b7 ff46 fs35 fc5 sc0 ls4 ws4\">Liability<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x571 y2318 w179 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Accelerated capital allo<span class=\"_ _3\"></span>wances<span class=\"_ _256\"> </span></div></td><td class=\"c n x578 y2318 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(4,551)<span class=\"_ _256\"> </span></div></td><td class=\"c n x579 y2318 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(3,838)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x571 y22e3 w17a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Other temporary and deductible differences<span class=\"_ _256\"> </span></div></td><td class=\"c n x57a y22e3 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x57b y22e3 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x57c y2245 w17b hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">(4,551)<span class=\"_ _256\"> </span></div></td><td class=\"c n x57d y2245 w177 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">(3,838)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x571 y2246 w17c hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">Net liability<span class=\"_ _256\"> </span></div></td><td class=\"c n x57e y2246 w177 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">(3,225)<span class=\"_ _256\"> </span></div></td><td class=\"c n x57f y2246 w17b hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">(3,554)</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "<div class=\"t m3 h23 ff46 fsc fc4 sc0 ls4 ws4 gs482\">23. Share Capital<span class=\"_ _256\"> </span></div><div class=\"gs3cb\"><table class=\"s w17d he4\" id=\"_11614051-6cd0-4164-a47d-7da6910823ef\"><tr><td></td><td class=\"t m3 x3bb h16 y23b8 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y23b8 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3e6 h16 y23b9 ff47 fs9 fc0 sc0 ls4 ws4\">Number<span class=\"_ _256\"> </span></td><td class=\"t m3 x3e7 h16 y23b9 ff47 fs9 fc0 sc0 ls4 ws4\">Number<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m3 x219 ha y23ba ff47 fs5 fc5 sc0 ls4 ws4\">Shares classified as equity<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"t m3 x219 ha y23bb ff47 fs5 fc5 sc0 ls4 ws4\">Authorised, allotted, issued and fully paid:<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y23b5 w17e hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Ordinary shares of \u00a30.10 each<span class=\"_ _256\"> </span></div></td><td class=\"c n x580 y23b5 w17f hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">110,701,107<span class=\"_ _256\"> </span></div></td><td class=\"c n x581 y23b5 wf1 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">87,900,827<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x582 y23b6 w180 hc6\"><div class=\"t m3 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">110,701,107<span class=\"_ _256\"> </span></div></td><td class=\"c n x583 y23b6 w181 hc6\"><div class=\"t m3 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">87,900,827<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x584 y23bc w182 hb6\"><div class=\"t m3 x1ef h16 y2228 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></div></td><td class=\"c n x585 y23bc w182 hb6\"><div class=\"t m3 x1ef h16 y2228 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x219 ha y23bd ff47 fs5 fc5 sc0 ls4 ws4\">Authorised, allotted, issued and fully paid:<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y2322 w17e hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Ordinary shares of \u00a30.10 each<span class=\"_ _256\"> </span></div></td><td class=\"c n x586 y2322 w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">11,070<span class=\"_ _256\"> </span></div></td><td class=\"c n x587 y2322 w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">8,790<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x516 y2246 wc6 hc6\"><div class=\"t m3 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">11,070<span class=\"_ _256\"> </span></div></td><td class=\"c n x588 y2246 wc4 hc6\"><div class=\"t m3 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">8,790<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs483\">On 3 October 2025, the Company issued 4,500,000 or<span class=\"_ _3\"></span>dinary shares of \u00a30.10 each at a price of \u00a32.71 per share to FCM T<span class=\"_ _0\"></span>rust Limited </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs484\">(the \u201cT<span class=\"_ _3\"></span>rust\u201d), a trust established to hold shares for the purpose of satisfying awards under the Group<span class=\"_ _3\"></span>\u2019s employee share incentive </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs485\">arrangements (see Note 31). <span class=\"_ _3\"></span>As the Group directs the activities of the <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>rust through the employee share incentive arrangements, these </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs486\">shares are classified as tr<span class=\"_ _3\"></span>easury shares and presented as a deduction from equity at a cost of \u00a312,195k. No gain or loss has been </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs487\">recognised in profit or loss on these shar<span class=\"_ _3\"></span>es.<span class=\"_ _256\"> </span></div><div class=\"t m3 h23 ff46 fsc fc4 sc0 ls4 ws4 gs488\">24. Reserves<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs489\">The Group and Compan<span class=\"_ _3\"></span>y<span class=\"_ _7\"></span>\u2019s reserves are as follo<span class=\"_ _3\"></span>ws:<span class=\"_ _256\"> </span></div><div class=\"t m3 hd ff45 fs6 fc1 sc0 ls4 ws4 gs48a\">Shar<span class=\"_ _3\"></span>e Capital<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs48b\">Share capital repr<span class=\"_ _3\"></span>esents the nominal value of shares that have been issued.<span class=\"_ _256\"> </span></div><div class=\"t m3 hd ff45 fs6 fc1 sc0 ls4 ws4 gs48c\">Shar<span class=\"_ _3\"></span>e Premium<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs48d\">Share premium r<span class=\"_ _3\"></span>epresents the amount subscribed for share capital in excess of nominal value net of tr<span class=\"_ _3\"></span>ansaction costs.<span class=\"_ _256\"> </span></div><div class=\"t m3 hd ff45 fs6 fc1 sc0 ls4 ws4 gs48e\">F<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>eign Currency<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>T<span class=\"_ _5\"></span>ranslation R<span class=\"_ _3\"></span>eserve<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs48f\">For<span class=\"_ _3\"></span>eign currency translation reserve repr<span class=\"_ _3\"></span>esents the accumulated gains/losses arising on retranslating the net assets of overseas </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs490\">operations into GBP<span class=\"_ _5\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 hd ff45 fs6 fc1 sc0 ls4 ws4 gs491\">Shar<span class=\"_ _3\"></span>e-Based Pa<span class=\"_ _3\"></span>yment Reserve<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs492\">The share-based payment r<span class=\"_ _3\"></span>eserve represents the share-based payment expense in r<span class=\"_ _3\"></span>espect of equity instruments issued to employees </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs493\">of the group under an equity settled share-based r<span class=\"_ _3\"></span>emuneration scheme.<span class=\"_ _256\"> </span></div><div class=\"t m3 hd ff45 fs6 fc1 sc0 ls4 ws4 gs494\">Retained E<span class=\"_ _3\"></span>arnings<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs495\">Retained earnings represent cumulative pr<span class=\"_ _3\"></span>ofits or losses net of dividends paid and other adjustments.<span class=\"_ _256\"> </span></div><div class=\"t m3 hd ff45 fs6 fc1 sc0 ls4 ws4 gs496\">Capital Contribution Reserv<span class=\"_ _3\"></span>e<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls1e ws4 gs497\">The capital contribution reserve repr<span class=\"_ _3\"></span>esents contributions received from shareholders that are not reflected in shar<span class=\"_ _3\"></span>e capital or share premium. </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls1e ws4 gs498\">Such contributions typically arise where the parent or shar<span class=\"_ _3\"></span>eholders settle costs on behalf of the Group without an expectation of repayment.<span class=\"_ _256\"> </span></div><div class=\"t m3 hd ff45 fs6 fc1 sc0 ls4 ws4 gs499\">Capital Redemp<span class=\"_ _3\"></span>tion Reserve<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls1c ws4 gs49a\">The capital redemption reserve is cr<span class=\"_ _3\"></span>eated when the Company redeems or buys back its own shar<span class=\"_ _3\"></span>es out of distributable profits. The nominal </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls1c ws4 gs49b\">value of the shares redeemed is tr<span class=\"_ _3\"></span>ansferred into this reserve to maintain capital integrity in accordance with statutory requirements.<span class=\"_ _256\"> </span></div><div class=\"t m3 hd ff45 fs6 fc1 sc0 ls4 ws4 gs49c\">Mer<span class=\"_ _3\"></span>ger Reserv<span class=\"_ _3\"></span>e<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs49d\">The merger reserve ar<span class=\"_ _3\"></span>ose on the acquisitions of Project Glow T<span class=\"_ _0\"></span>opco Limited and eComplete SPV Limited, which ar<span class=\"_ _3\"></span>e accounted for under </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs49e\">the principles of business combinations under common control.<span class=\"_ _256\"> </span></div><div class=\"t m0 hd ff45 fs6 fc1 sc0 ls4 ws4 gs4a0\">T<span class=\"_ _5\"></span>r<span class=\"_ _3\"></span>easury Reserv<span class=\"_ _3\"></span>e<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4a1\">The treasury reserve of \u00a312,195k r<span class=\"_ _3\"></span>epresents 4,500,000 ordinary shares of the Company held b<span class=\"_ _3\"></span>y FCM T<span class=\"_ _3\"></span>rust Limited, a trust controlled b<span class=\"_ _3\"></span>y </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4a2\">the Group and established to facilitate the settlement of awar<span class=\"_ _3\"></span>ds under the Group\u2019s shar<span class=\"_ _3\"></span>e-based incentive plans (see Note 31). The shares </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4a3\">were issued at \u00a32.71 per share on 3 October 2025 and ar<span class=\"_ _3\"></span>e presented as a deduction from total equity<span class=\"_ _3\"></span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "23. Share Capital<span class=\"_ _256\"> </span><table class=\"s w17d he4\" id=\"_11614051-6cd0-4164-a47d-7da6910823ef\"><tr><td></td><td class=\"t m3 x3bb h16 y23b8 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y23b8 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3e6 h16 y23b9 ff47 fs9 fc0 sc0 ls4 ws4\">Number<span class=\"_ _256\"> </span></td><td class=\"t m3 x3e7 h16 y23b9 ff47 fs9 fc0 sc0 ls4 ws4\">Number<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m3 x219 ha y23ba ff47 fs5 fc5 sc0 ls4 ws4\">Shares classified as equity<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"t m3 x219 ha y23bb ff47 fs5 fc5 sc0 ls4 ws4\">Authorised, allotted, issued and fully paid:<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y23b5 w17e hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Ordinary shares of \u00a30.10 each<span class=\"_ _256\"> </span></div></td><td class=\"c n x580 y23b5 w17f hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">110,701,107<span class=\"_ _256\"> </span></div></td><td class=\"c n x581 y23b5 wf1 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">87,900,827<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x582 y23b6 w180 hc6\"><div class=\"t m3 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">110,701,107<span class=\"_ _256\"> </span></div></td><td class=\"c n x583 y23b6 w181 hc6\"><div class=\"t m3 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">87,900,827<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x584 y23bc w182 hb6\"><div class=\"t m3 x1ef h16 y2228 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></div></td><td class=\"c n x585 y23bc w182 hb6\"><div class=\"t m3 x1ef h16 y2228 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x219 ha y23bd ff47 fs5 fc5 sc0 ls4 ws4\">Authorised, allotted, issued and fully paid:<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y2322 w17e hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Ordinary shares of \u00a30.10 each<span class=\"_ _256\"> </span></div></td><td class=\"c n x586 y2322 w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">11,070<span class=\"_ _256\"> </span></div></td><td class=\"c n x587 y2322 w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">8,790<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x516 y2246 wc6 hc6\"><div class=\"t m3 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">11,070<span class=\"_ _256\"> </span></div></td><td class=\"c n x588 y2246 wc4 hc6\"><div class=\"t m3 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">8,790<span class=\"_ _256\"> </span></div></td></tr></table>On 3 October 2025, the Company issued 4,500,000 or<span class=\"_ _3\"></span>dinary shares of \u00a30.10 each at a price of \u00a32.71 per share to FCM T<span class=\"_ _0\"></span>rust Limited (the \u201cT<span class=\"_ _3\"></span>rust\u201d), a trust established to hold shares for the purpose of satisfying awards under the Group<span class=\"_ _3\"></span>\u2019s employee share incentive arrangements (see Note 31). <span class=\"_ _3\"></span>As the Group directs the activities of the <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>rust through the employee share incentive arrangements, these shares are classified as tr<span class=\"_ _3\"></span>easury shares and presented as a deduction from equity at a cost of \u00a312,195k. No gain or loss has been recognised in profit or loss on these shar<span class=\"_ _3\"></span>es.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "24. Reserves<span class=\"_ _256\"> </span>The Group and Compan<span class=\"_ _3\"></span>y<span class=\"_ _7\"></span>\u2019s reserves are as follo<span class=\"_ _3\"></span>ws:<span class=\"_ _256\"> </span>Shar<span class=\"_ _3\"></span>e Capital<span class=\"_ _256\"> </span>Share capital repr<span class=\"_ _3\"></span>esents the nominal value of shares that have been issued.<span class=\"_ _256\"> </span>Shar<span class=\"_ _3\"></span>e Premium<span class=\"_ _256\"> </span>Share premium r<span class=\"_ _3\"></span>epresents the amount subscribed for share capital in excess of nominal value net of tr<span class=\"_ _3\"></span>ansaction costs.<span class=\"_ _256\"> </span>F<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>eign Currency<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>T<span class=\"_ _5\"></span>ranslation R<span class=\"_ _3\"></span>eserve<span class=\"_ _256\"> </span>For<span class=\"_ _3\"></span>eign currency translation reserve repr<span class=\"_ _3\"></span>esents the accumulated gains/losses arising on retranslating the net assets of overseas operations into GBP<span class=\"_ _5\"></span>.<span class=\"_ _256\"> </span>Shar<span class=\"_ _3\"></span>e-Based Pa<span class=\"_ _3\"></span>yment Reserve<span class=\"_ _256\"> </span>The share-based payment r<span class=\"_ _3\"></span>eserve represents the share-based payment expense in r<span class=\"_ _3\"></span>espect of equity instruments issued to employees of the group under an equity settled share-based r<span class=\"_ _3\"></span>emuneration scheme.<span class=\"_ _256\"> </span>Retained E<span class=\"_ _3\"></span>arnings<span class=\"_ _256\"> </span>Retained earnings represent cumulative pr<span class=\"_ _3\"></span>ofits or losses net of dividends paid and other adjustments.<span class=\"_ _256\"> </span>Capital Contribution Reserv<span class=\"_ _3\"></span>e<span class=\"_ _256\"> </span>The capital contribution reserve repr<span class=\"_ _3\"></span>esents contributions received from shareholders that are not reflected in shar<span class=\"_ _3\"></span>e capital or share premium. Such contributions typically arise where the parent or shar<span class=\"_ _3\"></span>eholders settle costs on behalf of the Group without an expectation of repayment.<span class=\"_ _256\"> </span>Capital Redemp<span class=\"_ _3\"></span>tion Reserve<span class=\"_ _256\"> </span>The capital redemption reserve is cr<span class=\"_ _3\"></span>eated when the Company redeems or buys back its own shar<span class=\"_ _3\"></span>es out of distributable profits. The nominal value of the shares redeemed is tr<span class=\"_ _3\"></span>ansferred into this reserve to maintain capital integrity in accordance with statutory requirements.<span class=\"_ _256\"> </span>Mer<span class=\"_ _3\"></span>ger Reserv<span class=\"_ _3\"></span>e<span class=\"_ _256\"> </span>The merger reserve ar<span class=\"_ _3\"></span>ose on the acquisitions of Project Glow T<span class=\"_ _0\"></span>opco Limited and eComplete SPV Limited, which ar<span class=\"_ _3\"></span>e accounted for under the principles of business combinations under common control.<span class=\"_ _256\"> </span>T<span class=\"_ _5\"></span>r<span class=\"_ _3\"></span>easury Reserv<span class=\"_ _3\"></span>e<span class=\"_ _256\"> </span>The treasury reserve of \u00a312,195k r<span class=\"_ _3\"></span>epresents 4,500,000 ordinary shares of the Company held b<span class=\"_ _3\"></span>y FCM T<span class=\"_ _3\"></span>rust Limited, a trust controlled b<span class=\"_ _3\"></span>y the Group and established to facilitate the settlement of awar<span class=\"_ _3\"></span>ds under the Group\u2019s shar<span class=\"_ _3\"></span>e-based incentive plans (see Note 31). The shares were issued at \u00a32.71 per share on 3 October 2025 and ar<span class=\"_ _3\"></span>e presented as a deduction from total equity<span class=\"_ _3\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "T<span class=\"_ _5\"></span>r<span class=\"_ _3\"></span>easury Reserv<span class=\"_ _3\"></span>e<span class=\"_ _256\"> </span>The treasury reserve of \u00a312,195k r<span class=\"_ _3\"></span>epresents 4,500,000 ordinary shares of the Company held b<span class=\"_ _3\"></span>y FCM T<span class=\"_ _3\"></span>rust Limited, a trust controlled b<span class=\"_ _3\"></span>y the Group and established to facilitate the settlement of awar<span class=\"_ _3\"></span>ds under the Group\u2019s shar<span class=\"_ _3\"></span>e-based incentive plans (see Note 31). The shares were issued at \u00a32.71 per share on 3 October 2025 and ar<span class=\"_ _3\"></span>e presented as a deduction from total equity<span class=\"_ _3\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "25. Financial Instruments \u2013 Risk Management<span class=\"_ _256\"> </span>The Group is exposed thr<span class=\"_ _3\"></span>ough its operations to the following financial risks:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>credit risk;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>interest rate risk;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>other mark<span class=\"_ _3\"></span>et price risk;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>foreign ex<span class=\"_ _3\"></span>change risk;<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>liquidity risk; and<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>capital risk.<span class=\"_ _256\"> </span>In common with other businesses, the Group is exposed to risk<span class=\"_ _3\"></span>s that arise from its use of financial instruments. This note describes the Group<span class=\"_ _3\"></span>\u2019s objectives, policies and processes for managing those risks and the methods used to measur<span class=\"_ _3\"></span>e them. Further quantitative information in respect of these risk<span class=\"_ _3\"></span>s is presented throughout these financial statements.<span class=\"_ _256\"> </span>There ha<span class=\"_ _3\"></span>ve been no substantive changes in the Group\u2019s e<span class=\"_ _3\"></span>xposure to financial instrument risks, its objectives, policies and processes for managing those risk<span class=\"_ _3\"></span>s or the methods used to measure them from previous periods unless otherwise stated in this note<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Principal Financial Instrument<span class=\"_ _3\"></span>s<span class=\"_ _256\"> </span>The principal financial instruments used by the Group<span class=\"_ _3\"></span>, from which financial instrument risk arises are as follows:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>T<span class=\"_ _3\"></span>rade and other receivables<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>For<span class=\"_ _3\"></span>eign exchange forward contracts<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>Cash and cash equivalents<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>T<span class=\"_ _3\"></span>rade and other payables<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>Accrued e<span class=\"_ _3\"></span>xpenses<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>Bank loans<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>Lease liabilities<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>Loan notes<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _7a\"> </span>Preference shar<span class=\"_ _3\"></span>es<span class=\"_ _256\"> </span>The Group<span class=\"_ _3\"></span>\u2019s financial instruments are categorised as follows:<span class=\"_ _256\"> </span><table class=\"s w183 hdc\" id=\"_b984e405-746e-44c9-8744-8c1d1b81dd52\"><tr><td></td><td class=\"t m0 x22c h16 y23be ff47 fs9 fc0 sc0 ls4 ws4\">Financial assets \u2013 Amortised cost<span class=\"_ _1fb\"> </span>31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d3 h16 y23be ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d4 h16 y23bf ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y23bf ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y22f9 w184 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Net trade receivables<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y22f9 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">6,793<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y22f9 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">3,763<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa w185 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Amounts owed by joint ventur<span class=\"_ _3\"></span>es<span class=\"_ _256\"> </span></div></td><td class=\"c n x549 y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x414 y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb w153 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Amounts owed by r<span class=\"_ _3\"></span>elated parties<span class=\"_ _256\"> </span></div></td><td class=\"c n x549 y22fb w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x54a y22fb w38 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">28<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fc w155 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Other receivables<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c8 y22fc w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">9,899<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e0 y22fc w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">4,679<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w5f hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Cash and cash equivalents<span class=\"_ _256\"> </span></div></td><td class=\"c n x3be y22e4 w5b hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">40,796<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22e4 w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">14,538<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w186 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal financial assets held at amortised cost<span class=\"_ _256\"> </span></div></td><td class=\"c n x589 y2246 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">57,488<span class=\"_ _256\"> </span></div></td><td class=\"c n x58a y2246 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">23,008<span class=\"_ _256\"> </span></div></td></tr></table><table class=\"s w14f he5\" id=\"_20b3e326-e4db-4c76-abbe-d482a03a106d\"><tr><td class=\"c n x1f8 y23c0 w187 hb6\"><div class=\"t m3 x1ef h16 y2228 ff47 fs9 fc0 sc0 ls4 ws4\">Financial liabilities - Amortised cost<span class=\"_ _256\"> </span></div></td><td class=\"c n x58b y23c0 w188 hb6\"><div class=\"t m3 x1ef h16 y2228 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025</div></td><td class=\"t m3 x1f4 h16 y23c1 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y23c2 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y23c2 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y231e w158 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>rade payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x3de y231e w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">10,680<span class=\"_ _256\"> </span></div></td><td class=\"c n x3df y231e w5b hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">10,952<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2313 w15c hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Other payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y2313 w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">3,358<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c5 y2313 w3e hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">540<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22f9 w15a hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Accrued expenses<span class=\"_ _256\"> </span></div></td><td class=\"c n x341 y22f9 w5b hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">12,508<span class=\"_ _256\"> </span></div></td><td class=\"c n x58c y22f9 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">5,454<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa w169 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y22fa w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22fa w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">11,586<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb w64 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Lease liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x545 y22fb w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">3,899<span class=\"_ _256\"> </span></div></td><td class=\"c n x546 y22fb w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">2,050<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fc w16b hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Loan notes<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y22fc w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y22fc w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">30,026<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w189 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Preference shares<span class=\"_ _256\"> </span></div></td><td class=\"c n x58d y22e4 w43 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x58e y22e4 w5b hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">31,284<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w18a hc6\"><div class=\"t m3 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal financial liabilities held at amortised cost<span class=\"_ _256\"> </span></div></td><td class=\"c n x58f y2246 wc6 hc6\"><div class=\"t m3 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">30,445<span class=\"_ _256\"> </span></div></td><td class=\"c n x590 y2246 wc6 hc6\"><div class=\"t m3 x1ef ha y22ec ff47 fs5 fc5 sc0 ls4 ws4\">91,892<span class=\"_ _256\"> </span></div></td></tr></table>F<span class=\"_ _3\"></span>air <span class=\"_ _3\"></span>V<span class=\"_ _0\"></span>alue of<span class=\"_ _3\"></span> Financial Instruments<span class=\"_ _256\"> </span>Financial instruments not measured at fair value include cash and cash equivalents, trade and other r<span class=\"_ _3\"></span>eceivables, trade and other payables, bank loans, lease liabilities, loan notes and pr<span class=\"_ _3\"></span>eference shares. Due to their short-term natur<span class=\"_ _3\"></span>e, the carrying value of cash and cash equivalents, trade and other receivables, and trade and other payables appr<span class=\"_ _3\"></span>oximates their fair value.<span class=\"_ _256\"> </span>All financial instruments for which fair value is recognised or disclosed are categorised within the fair value hier<span class=\"_ _3\"></span>archy<span class=\"_ _3\"></span>, described as follows, and based on the lowest le<span class=\"_ _3\"></span>vel input that is significant to the fair value measurement as a whole:<span class=\"_ _256\"> </span><table class=\"s w18b he6\" id=\"_dbc5d4b7-8ad0-44bf-b979-8ab9772be656\"><tr><td></td><td class=\"t m3 x592 h16 y23c3 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x593 h16 y23c3 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x594 h16 y23c4 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x595 h16 y23c4 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m3 x596 ha y23c5 ff47 fs5 fc5 sc0 ls4 ws4\">Financial assets/(liabilities) measured at fair value<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"t m9 x596 ha5 y23c6 ff46 fs35 fc5 sc0 ls4 ws4\">(Level 2: significant observable inputs)<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x571 y230b w18c hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange forward contracts<span class=\"_ _256\"> </span></div></td><td class=\"c n x597 y2246 w120 hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x598 y2246 w3e hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">112<span class=\"_ _256\"> </span></div></td></tr></table>For<span class=\"_ _3\"></span>eign forward contracts are classified as Level 2. <span class=\"_ _3\"></span>The Group enters into these derivative financial instruments with various counterparties, principally financial institutions with investment gr<span class=\"_ _3\"></span>ade credit ratings. These contracts ar<span class=\"_ _3\"></span>e valued using valuation techniques, which employ the use of mark<span class=\"_ _3\"></span>et observable inputs. The most fr<span class=\"_ _3\"></span>equently applied valuation techniques include forward pricing and swap models using present value calculations. <span class=\"_ _3\"></span>The models incorporate various inputs including the credit quality of counterparties, foreign ex<span class=\"_ _3\"></span>change spot and forward rates, and yield curves of the respective currencies.<span class=\"_ _256\"> </span><table class=\"s w18b he7\" id=\"_78c707bc-0923-4d5b-95dc-60c8dcd5baa9\"><tr><td></td><td class=\"t m0 x592 h16 y23c7 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x593 h16 y23c7 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x594 h16 y23c8 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x595 h16 y23c8 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m0 x596 ha y23c9 ff47 fs5 fc5 sc0 ls4 ws4\">Financial liabilities measured at fair value<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"t m9 x596 ha5 y23ca ff46 fs35 fc5 sc0 ls4 ws4\">(Level 2: significant unobservable inputs)<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x571 y2334 w18c hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange forward contracts<span class=\"_ _256\"> </span></div></td><td class=\"c n x599 y2304 w2f hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">2<span class=\"_ _256\"> </span></div></td><td class=\"c n x59a y2304 w120 hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m9 x596 ha5 y23cb ff46 fs35 fc5 sc0 ls4 ws4\">(Level 3: significant unobservable inputs)<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x571 y230b w69 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Contingent consideration<span class=\"_ _256\"> </span></div></td><td class=\"c n x59b y2246 wc4 hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">1,650<span class=\"_ _256\"> </span></div></td><td class=\"c n x59c y2246 wc4 hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">2,620<span class=\"_ _256\"> </span></div></td></tr></table>The contingent consideration in relation to the acquisition of ZIIP Inc<span class=\"_ _3\"></span>. and The Beauty <span class=\"ws1a\">T<span class=\"_ _0\"></span>ech Group TBT<span class=\"_ _3\"></span>G<span class=\"ws4\"> PTE (see note 27) was initially </span></span>measured at fair value<span class=\"_ _3\"></span>. The valuation was based on unobservable inputs and therefore repr<span class=\"_ _3\"></span>esented a Level 3 valuation. The k<span class=\"_ _3\"></span>ey inputs included projected re<span class=\"_ _3\"></span>venues, the probability of achieving the two individual earn-outs, and the discount rate. <span class=\"_ _3\"></span>The discount rate applied in the calculation of the fair value measurements was 10%, repr<span class=\"_ _3\"></span>esenting the Group\u2019s incremental borr<span class=\"_ _3\"></span>owing rate (IBR). In determining the IBR, management considered in<span class=\"_ _3\"></span>vestors\u2019 returns on loan notes, interest on prefer<span class=\"_ _3\"></span>ence shares, and prevailing mark<span class=\"_ _3\"></span>et interest rates. The fair value was determined by estimating the e<span class=\"_ _3\"></span>xpected payments and discounting them to present value using the IBR. The expected payments were assessed separ<span class=\"_ _3\"></span>ately for each earn-out, based on anticipated revenue levels. <span class=\"_ _3\"></span>A 2% change in the discount rate would have impacted the contingent consider<span class=\"_ _3\"></span>ation recognised by approximately \u00a330k. On completion of the Gr<span class=\"_ _3\"></span>oup\u2019s IPO on 3 October 2025, which constituted an Event under the relevant shar<span class=\"_ _3\"></span>e rights, the C Preference Shares relating to <span class=\"_ _3\"></span>The Beauty <span class=\"ws1a\">T<span class=\"_ _0\"></span>ech <span class=\"_ _7\"></span>Group TB<span class=\"_ _3\"></span>TG<span class=\"ws4\"> PTE w<span class=\"_ _3\"></span>ere </span></span>redeemed and the associated contingent consideration of \u00a31.3m was r<span class=\"_ _3\"></span>eleased. Accordingly<span class=\"_ _0\"></span>, this amount is no longer recognised as contingent consideration at the reporting date<span class=\"_ _3\"></span>. See note 21 for details of the movements in contingent consideration during the period.<span class=\"_ _256\"> </span>There ha<span class=\"_ _3\"></span>ve been no transfers between Level 1 and Level 2 of the fair value hierarch<span class=\"_ _3\"></span>y during the year ended 31 December 2024 and the year ended 31 December 2025.<span class=\"_ _256\"> </span>General Objec<span class=\"_ _3\"></span>tives, P<span class=\"_ _3\"></span>olicies and Pr<span class=\"_ _3\"></span>ocesses<span class=\"_ _256\"> </span>The Board has over<span class=\"_ _3\"></span>all responsibility for the determination of the Group\u2019s risk management objectives and policies. Whilst r<span class=\"_ _3\"></span>etaining ultimate responsibility for them, it has delegated the authority for designing and operating pr<span class=\"_ _3\"></span>ocesses that ensure the effective implementation of the objectives and policies to the Group<span class=\"_ _3\"></span>\u2019s centralised finance function from which the Board receives r<span class=\"_ _3\"></span>egular updates.<span class=\"_ _256\"> </span>The overall objective of the Boar<span class=\"_ _3\"></span>d is to set policies that seek to reduce risk as far as possible without unduly affecting the Group\u2019s competitiveness and flexibility<span class=\"_ _0\"></span>. Further details regarding these policies are set out belo<span class=\"_ _3\"></span>w:<span class=\"_ _256\"> </span>Cr<span class=\"_ _3\"></span>edit Risk<span class=\"_ _256\"> </span>Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contr<span class=\"_ _3\"></span>actual obligations. The Gr<span class=\"_ _3\"></span>oup is mainly exposed to credit risk from its operating activities, primarily for accounts receivable and advances to suppliers. The Gr<span class=\"_ _3\"></span>oup recognises expected credit losses based on past experience of losses arising, the curr<span class=\"_ _3\"></span>ent position and forward-<span class=\"_ _256\"> </span>looking information where it is a<span class=\"_ _3\"></span>vailable. The Group<span class=\"_ _3\"></span>\u2019s experience with such customer and suppliers has been characterised b<span class=\"_ _3\"></span>y prompt payment consistently  being received.<span class=\"_ _256\"> </span>Under the general approach under IFRS 9 ther<span class=\"_ _3\"></span>e is an assessment of whether there has been a significant increase in the credit risk since initial recognition. If there has been a significant incr<span class=\"_ _3\"></span>ease in credit risk, then the loss allowance is calculated based on lifetime expected credit losses. If not, then the loss allowance is based on 12 month e<span class=\"_ _3\"></span>xpected credit losses. This determination is made at the end of each financial period. Ther<span class=\"_ _3\"></span>e have been no significant increases in credit risk during the year or since initial recognition.<span class=\"_ _256\"> </span>Thus, the basis of the loss allowance for a specific financial asset could change year on year<span class=\"_ _5\"></span>. For trade receivables which do not contain a significant financing component, the loss allowance is determined as the lifetime expected cr<span class=\"_ _3\"></span>edit losses of the instruments. For financial assets other than trade receivables, the gener<span class=\"_ _3\"></span>al approach under IFRS 9 is followed.<span class=\"_ _256\"> </span>The Group applies the IFRS 9 simplified approach to measuring e<span class=\"_ _3\"></span>xpected credit losses using a lifetime expected credit loss pro<span class=\"_ _3\"></span>vision for trade receivables. <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>o measure e<span class=\"_ _3\"></span>xpected credit losses on a collective basis, trade receivables are gr<span class=\"_ _3\"></span>ouped based on similar credit risk and aging. The e<span class=\"_ _3\"></span>xpected credit losses are based on the Group\u2019<span class=\"_ _3\"></span>s historical credit losses which are then adjusted for current and forward-<span class=\"_ _256\"> </span>looking information on macroeconomic factors affecting the Group<span class=\"_ _3\"></span>\u2019s customers.<span class=\"_ _256\"> </span>Credit risk also arises from cash and cash equivalents and deposits with bank<span class=\"_ _3\"></span>s and financial institutions. The concentration of cr<span class=\"_ _3\"></span>edit risk is managed by monitoring the credit quality of customers and financial institutions. <span class=\"_ _3\"></span>The Group assesses the concentration of credit risk by evaluating the geogr<span class=\"_ _3\"></span>aphical distribution of its receivables and the credit ratings of its banking partners.<span class=\"_ _256\"> </span>Mark<span class=\"_ _3\"></span>et Risk<span class=\"_ _256\"> </span>Mark<span class=\"_ _3\"></span>et risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in mark<span class=\"_ _3\"></span>et prices whether those changes are caused by factors specific to the individual financial instrument or its issuer<span class=\"_ _5\"></span>, or factors affecting similar financial instruments traded in the mark<span class=\"_ _3\"></span>et. Mark<span class=\"_ _3\"></span>et price risks include interest r<span class=\"_ _3\"></span>ate risk, currency risk and other price risk.<span class=\"_ _256\"> </span>Int<span class=\"_ _3\"></span>erest Ra<span class=\"_ _3\"></span>te Risk<span class=\"_ _256\"> </span>Interest rate risk is the risk that the fair value or futur<span class=\"_ _3\"></span>e cash flows of a financial instrument will fluctuate because of changes in market interest rates. <span class=\"_ _3\"></span>The Group is exposed to cash flow interest r<span class=\"_ _3\"></span>ate risk from long-term borrowings at variable rate<span class=\"_ _3\"></span>. Management determines the concentration of interest r<span class=\"_ _3\"></span>ate risk by analysing the proportion of variable rate borro<span class=\"_ _3\"></span>wings in the Group\u2019s debt portfolio<span class=\"_ _3\"></span>. The exposur<span class=\"_ _3\"></span>e is quantified by assessing the sensitivity of financial results to changes in inter<span class=\"_ _3\"></span>est rates.<span class=\"_ _256\"> </span>At the reporting date<span class=\"_ _3\"></span>, the interest rate profile of the Group<span class=\"_ _3\"></span>\u2019s interest<span class=\"_ _3\"></span>-bearing financial instruments was as disclosed in Note 19.<span class=\"_ _256\"> </span>Sensitivity <span class=\"_ _3\"></span>Analy<span class=\"_ _3\"></span>sis<span class=\"_ _256\"> </span>A<span class=\"_ _3\"></span> change of 100 basis points in interest rates at the period end date would have increased/(decr<span class=\"_ _3\"></span>eased) loss by the amounts shown below<span class=\"_ _3\"></span>, which are not considered material to the financial statements. <span class=\"_ _3\"></span>This calculation assumes that the change occurred at the reporting date and had been applied to risk exposures e<span class=\"_ _3\"></span>xisting at that date. This analy<span class=\"_ _3\"></span>sis assumes that all other variables, remain constant and considers the effect of financial instruments with variable interest rates, financial instruments at fair value thr<span class=\"_ _3\"></span>ough profit or loss or available for sale with fix<span class=\"_ _3\"></span>ed interest rates and the fixed rate element of inter<span class=\"_ _3\"></span>est rate swaps.<span class=\"_ _256\"> </span><table class=\"s wf7 hea\" id=\"_a8181167-9a64-45bd-a75a-f5ecd1206000\"><tr><td></td><td class=\"t m3 x219 h16 y23d4 ff47 fs9 fc0 sc0 ls4 ws4\">Impact on loss after tax and net assets<span class=\"_ _1b4\"> </span>Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f2 h16 y23d4 ff47 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x5b7 h16 y23d5 ff47 fs9 fc0 sc0 ls4 ws4\">31 December<span class=\"_ _256\"> </span></td><td class=\"t m3 x5b8 h16 y23d5 ff47 fs9 fc0 sc0 ls4 ws4\">31 December<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x5a5 h16 y23d6 ff47 fs9 fc0 sc0 ls4 ws4\">2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f7 h16 y23d6 ff47 fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y23d7 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y23d7 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2245 w196 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Increase<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2245 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x407 y2245 w3a hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(101)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w197 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Decrease<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2246 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c5 y2246 w3e hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">101<span class=\"_ _256\"> </span></div></td></tr></table>Other P<span class=\"_ _3\"></span>rice Risk<span class=\"_ _256\"> </span>Other price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in mark<span class=\"_ _3\"></span>et prices (other than those arising from interest r<span class=\"_ _3\"></span>ate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer<span class=\"_ _0\"></span>, or factors affecting all similar financial instruments traded in the mark<span class=\"_ _3\"></span>et. There ar<span class=\"_ _3\"></span>e no financial assets subject to mark<span class=\"_ _3\"></span>et rate price fluctuations. The Group e<span class=\"_ _3\"></span>valuates the concentration of other mark<span class=\"_ _3\"></span>et price risk by reviewing its financial instruments subject to mark<span class=\"_ _3\"></span>et price fluctuations. Currently<span class=\"_ _3\"></span>, the Group<span class=\"_ _3\"></span>\u2019s exposure to other price risk is consider<span class=\"_ _3\"></span>ed minimal.<span class=\"_ _256\"> </span>F<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>eign Exchange Risk<span class=\"_ _256\"> </span>For<span class=\"_ _3\"></span>eign exchange risk is the risk that movements in ex<span class=\"_ _3\"></span>change rates affect the profitability of the business. Most of the Group<span class=\"_ _3\"></span>\u2019s foreign currency tr<span class=\"_ _3\"></span>ansactions are conducted in U.S. Dollars (\u201cUSD\u201d) or Eur<span class=\"_ _3\"></span>o (\u201cEUR\u201d). Exposures to currency e<span class=\"_ _3\"></span>xchange rates arise from overseas sales and purchases, which are primarily denominated in USD or EUR. <span class=\"_ _3\"></span>The Group holds bank accounts in foreign currencies to help mitigate the foreign ex<span class=\"_ _3\"></span>change risk. The Group assesses the concentration of for<span class=\"_ _3\"></span>eign exchange risk by analy<span class=\"_ _3\"></span>sing the proportion of foreign currency tr<span class=\"_ _3\"></span>ansactions and balances, and monitors exchange rate movements closely to ensur<span class=\"_ _3\"></span>e adequate funds are maintained in appropriate currencies to meet kno<span class=\"_ _3\"></span>wn liabilities.<span class=\"_ _256\"> </span>The Group<span class=\"_ _3\"></span>\u2019s exposure to foreign curr<span class=\"_ _3\"></span>ency risk at the end of the respective reporting period was as follows:<span class=\"_ _256\"> </span><table class=\"s w18d he8\" id=\"_c70a4122-fcc9-4271-9a8b-e4863e0ef846\"><tr><td></td><td class=\"t m3 x3bb h16 y23cc ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y23cc ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y23cd ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y23cd ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2317 w18e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">GBP \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x59d y2317 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">52,866<span class=\"_ _256\"> </span></div></td><td class=\"c n x59e y2317 w36 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(15,146)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2318 w18f hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">EUR \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c8 y2318 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">6,281<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e0 y2318 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">5,059<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w190 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">USD \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x3be y22e3 w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">27,299<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y22e3 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">4,269<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w191 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Others \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y22e4 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">3,479<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y22e4 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,804<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x516 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">89,925<span class=\"_ _256\"> </span></div></td><td class=\"c n x59f y2246 w17b hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">(3,014)<span class=\"_ _256\"> </span></div></td></tr></table>Net assets include the monetary assets and liabilities of subsidiaries denominated in foreign currenc<span class=\"_ _3\"></span>y<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>The Group is exposed to for<span class=\"_ _3\"></span>eign currency risk on the relationship between the functional currencies of the par<span class=\"_ _3\"></span>ent and its subsidiary companies and the other currencies in which the Group<span class=\"_ _3\"></span>\u2019s material assets and liabilities are denominated. The table belo<span class=\"_ _3\"></span>w summaries the hypothetical sensitivity of the Gr<span class=\"_ _3\"></span>oup\u2019s reported profit and closing r<span class=\"_ _3\"></span>eserves had the functional currencies of the Group weak<span class=\"_ _3\"></span>ened or strengthened against these other currencies, with all other variables held constant. Positive figur<span class=\"_ _3\"></span>es represent an increase in reported profit and reserves of the Gr<span class=\"_ _3\"></span>oup.<span class=\"_ _256\"> </span><table class=\"s w192 he9\" id=\"_4362ae4d-876e-4349-81ae-c3b0dbc9f316\"><tr><td></td><td class=\"c n x5a0 y23ce w193 hbe\"><div class=\"t m3 x1ef h16 y2228 ff47 fs9 fc0 sc0 ls4 ws4\">Group reported profit<span class=\"_ _256\"> </span></div></td><td></td><td class=\"c n x5a1 y23ce w194 hbe\"><div class=\"t m3 x1ef h16 y2228 ff47 fs9 fc0 sc0 ls4 ws4\">Group reported reserves<span class=\"_ _256\"> </span></div></td><td></td></tr><tr><td class=\"t m3 x219 h16 y23cf ff47 fs9 fc0 sc0 ls4 ws4\">10% strengthening of functional currenc<span class=\"_ _3\"></span>y<span class=\"_ _256\"> </span></td><td></td><td class=\"t m3 x5a2 h16 y23cf ff47 fs9 fc0 sc0 ls4 ws4\">2024 </td><td></td><td></td></tr><tr><td></td><td class=\"t m3 x5a3 h16 y23d0 ff47 fs9 fc0 sc0 ls4 ws4\">2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x5a4 h16 y23d0 ff47 fs9 fc0 sc0 ls4 ws4\">(Restated)<span class=\"_ _256\"> </span></td><td class=\"t m3 x5a5 h16 y23d0 ff47 fs9 fc0 sc0 ls4 ws4\">2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f7 h16 y23d0 ff47 fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x5a6 h16 y23d1 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x494 h16 y23d1 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bc h16 y23d1 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y23d1 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2332 w18e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">GBP \u2013 net (liabilities) / assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x5a7 y2332 w195 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(2,916)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5a8 y2332 w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(879)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5a9 y2332 w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(3,706)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5aa y2332 w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(1,213)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y23d2 w18f hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">EUR \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ab y23d2 w112 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">569<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ac y23d2 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">472<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ad y23d2 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">628<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ae y23d2 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">506<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y23d3 w190 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">USD \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5af y23d3 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,093<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b0 y23d3 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">349<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b1 y23d3 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,730<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b2 y23d3 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">427<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w191 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Others \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b3 y2246 w112 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">254<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b4 y2246 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">58<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b5 y2246 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">348<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b6 y2246 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">280<span class=\"_ _256\"> </span></div></td></tr></table><table class=\"s w198 heb\" id=\"_5cfbc59a-9aff-46b9-b75d-68075c739bc5\"><tr><td class=\"t m0 x22c h16 y23d8 ff47 fs9 fc0 sc0 ls4 ws4\">10% weak<span class=\"_ _3\"></span>ening of functional currency<span class=\"_ _256\"> </span></td><td></td><td class=\"t m0 x5b9 h16 y23d8 ff47 fs9 fc5 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x5ba h16 y23d9 ff47 fs9 fc5 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x5bb h16 y23d9 ff47 fs9 fc5 sc0 ls4 ws4\">(Restated)<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d2 h16 y23d9 ff47 fs9 fc5 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d3 h16 y23d9 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x5bc h16 y23da ff47 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x5bd h16 y23da ff47 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d4 h16 y23da ff47 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y23da ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2332 w18e hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">GBP \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5be y2332 w118 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">2,916<span class=\"_ _256\"> </span></div></td><td class=\"c n x5bf y2332 w3e hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">879<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y2332 w41 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">3,706<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y2332 w56 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">1,213<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y23d2 w18f hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">EUR \u2013 net (liabilities) / assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c0 y23d2 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(569)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c1 y23d2 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(472)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c2 y23d2 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(628)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c3 y23d2 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(506)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2245 w190 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">USD \u2013 net (liabilities) / assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c4 y2245 w39 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(2,093)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c5 y2245 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(349)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c6 y2245 w3c hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(2,730)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c7 y2245 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(427)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w191 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Others \u2013 net (liabilities) / assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c8 y2246 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(254)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c9 y2246 w4d hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(58)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ca y2246 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(348)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5cb y2246 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(280)<span class=\"_ _256\"> </span></div></td></tr></table>The impact of a change of 10 percent has been selected as this has been considered r<span class=\"_ _3\"></span>easonable given the current level of exchange rates and the volatility observed both on a historical basis and mark<span class=\"_ _3\"></span>et expectations for future mo<span class=\"_ _3\"></span>vements. The sensitivities above would all affect the profit and loss of the Group<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Liquidity R<span class=\"_ _3\"></span>isk<span class=\"_ _256\"> </span>Liquidity risk arises from the Group<span class=\"_ _3\"></span>\u2019s management of working capital and the finance charges and principal repa<span class=\"_ _3\"></span>yments on its debt instruments. Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Liquidity risk arises from the Group<span class=\"_ _3\"></span>\u2019s management of working capital and its ability to repay debt and r<span class=\"_ _3\"></span>elated finance charges when they fall due. The concentration of liquidity risk is determined by r<span class=\"_ _3\"></span>eviewing the maturity profile of financial liabilities and the availability of liquid assets. The Group<span class=\"_ _3\"></span>\u2019s policy is to ensure that it will alway<span class=\"_ _3\"></span>s have sufficient liquid assets to allow it to meet its liabilities when they become due<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>The following table sets out the contractual maturities (r<span class=\"_ _3\"></span>epresenting undiscounted contractual cash flows) of financial liabilities:<span class=\"_ _256\"> </span><table class=\"s w199 hec\" id=\"_b991432b-0d35-4177-ad69-9b856c51efe2\"><tr><td class=\"t m0 x22c ha y23db ff47 fs5 fc5 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x5cc h16 y23dc ff47 fs9 fc0 sc0 ls4 ws4\">Due within<span class=\"_ _256\"> </span></td><td class=\"t m0 x2cd h16 y23dc ff47 fs9 fc0 sc0 ls4 ws4\">Due between<span class=\"_ _256\"> </span></td><td class=\"t m0 x5cd h16 y23dc ff47 fs9 fc0 sc0 ls4 ws4\">Due more<span class=\"_ _256\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x5ce h16 y23dd ff47 fs9 fc0 sc0 ls4 ws4\">1 year<span class=\"_ _256\"> </span></td><td class=\"t m0 x2cd h16 y23dd ff47 fs9 fc0 sc0 ls4 ws4\">1 and 5 years<span class=\"_ _256\"> </span></td><td class=\"t m0 x5cf h16 y23dd ff47 fs9 fc0 sc0 ls4 ws4\">than 5 years<span class=\"_ _256\"> </span></td><td class=\"t m0 x22b h16 y23dd ff47 fs9 fc0 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x5bc h16 y23de ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x5bd h16 y23de ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d4 h16 y23de ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y23de ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y23df w158 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>rade payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d0 y23df wca hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">10,680<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d1 y23df w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d2 y23df w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d3 y23df w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">10,680<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y239d w15c hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Other payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d4 y239d w118 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">9,469<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d5 y239d w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d6 y239d w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d7 y239d w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">9,469<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2313 w15a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Accrued expenses<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d8 y2313 wca hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">12,508<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d9 y2313 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2313 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y2313 w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">12,508<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22f9 w69 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Contingent consideration<span class=\"_ _256\"> </span></div></td><td class=\"c n x5da y22f9 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5db y22f9 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">1,650<span class=\"_ _256\"> </span></div></td><td class=\"c n x5dc y22f9 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a4 y22f9 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">1,650<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa w169 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x5da y22fa w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5dd y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5de y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d8 y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb w64 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Lease liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x5df y22fb w112 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">721<span class=\"_ _256\"> </span></div></td><td class=\"c n x5db y22fb w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,731<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e0 y22fb w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,213<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e1 y22fb w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">5,665<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w19a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Loans notes<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e2 y22e3 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d9 y22e3 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y22e3 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x405 y22e3 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w189 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Preference shares<span class=\"_ _256\"> </span></div></td><td class=\"c n x5da y22e4 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5dd y22e4 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5de y22e4 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d8 y22e4 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x5e3 y2246 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">33,378<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e4 y2246 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">4,381<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e5 y2246 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">2,213<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e6 y2246 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">39,972<span class=\"_ _256\"> </span></div></td></tr></table><table class=\"s w183 hed\" id=\"_1ac63171-1868-469c-9515-1e066080c977\"><tr><td class=\"t m0 x22c ha y23e0 ff47 fs5 fc5 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td><td class=\"t m0 x5cc h16 y23e1 ff47 fs9 fc0 sc0 ls4 ws4\">Due within<span class=\"_ _256\"> </span></td><td class=\"t m0 x2cd h16 y23e1 ff47 fs9 fc0 sc0 ls4 ws4\">Due between<span class=\"_ _256\"> </span></td><td class=\"t m0 x5e7 h16 y23e1 ff47 fs9 fc0 sc0 ls4 ws4\">Due more<span class=\"_ _256\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x5ce h16 y23e2 ff47 fs9 fc0 sc0 ls4 ws4\">1 year<span class=\"_ _256\"> </span></td><td class=\"t m0 x2cd h16 y23e2 ff47 fs9 fc0 sc0 ls4 ws4\">1 and 5 years<span class=\"_ _256\"> </span></td><td class=\"t m0 x5e8 h16 y23e2 ff47 fs9 fc0 sc0 ls4 ws4\">than 5 years<span class=\"_ _256\"> </span></td><td class=\"t m0 x382 h16 y23e2 ff47 fs9 fc0 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x5bc h16 y23e3 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x5bd h16 y23e3 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x5e9 h16 y23e3 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y23e3 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y231d w158 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>rade payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d0 y231d wca hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">10,952<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d1 y231d w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ea y231d w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5eb y231d w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">10,952<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y239d w15c hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Other payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ec y239d w112 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">540<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ed y239d w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ee y239d w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ef y239d w57 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">540<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2313 w15a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Accrued expenses<span class=\"_ _256\"> </span></div></td><td class=\"c n x5af y2313 w118 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">5,454<span class=\"_ _256\"> </span></div></td><td class=\"c n x5dd y2313 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f0 y2313 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f1 y2313 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">5,454<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22f9 w69 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Contingent consideration<span class=\"_ _256\"> </span></div></td><td class=\"c n x5da y22f9 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5db y22f9 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,620<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f2 y22f9 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f3 y22f9 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,620<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa w169 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f4 y22fa wca hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">11,586<span class=\"_ _256\"> </span></div></td><td class=\"c n x5dd y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f0 y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f5 y22fa w5b hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">11,586<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb w64 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Lease liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x5df y22fb w112 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">551<span class=\"_ _256\"> </span></div></td><td class=\"c n x5db y22fb w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">1,886<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f6 y22fb w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">1,113<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f7 y22fb w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">3,550<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w19a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Loans notes<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e2 y22e3 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f8 y22e3 w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">30,026<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f9 y22e3 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5fa y22e3 w5b hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">30,026<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w189 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Preference shares<span class=\"_ _256\"> </span></div></td><td class=\"c n x5da y22e4 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5fb y22e4 w5b hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">31,284<span class=\"_ _256\"> </span></div></td><td class=\"c n x5fc y22e4 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5fd y22e4 w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">31,284<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x5e3 y2246 wc6 hb8\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">29,083<span class=\"_ _256\"> </span></div></td><td class=\"c n x5fe y2246 wc6 hb8\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">65,816<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ff y2246 wc4 hb8\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">1,113<span class=\"_ _256\"> </span></div></td><td class=\"c n x600 y2246 wc6 hb8\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">96,012<span class=\"_ _256\"> </span></div></td></tr></table>Capital Risk M<span class=\"_ _3\"></span>anagement<span class=\"_ _256\"> </span>The Group<span class=\"_ _3\"></span>\u2019s primary objectives with respect to its capital management are to safeguard the Group<span class=\"_ _3\"></span>\u2019s ability to continue as a going concern in order to pro<span class=\"_ _3\"></span>vide returns for shareholders and benefits for other stak<span class=\"_ _3\"></span>eholders and to maintain an optimal capital structure to reduce the cost of capital and to ha<span class=\"_ _3\"></span>ve sufficient cash resources to fund the research, development and oper<span class=\"_ _3\"></span>ations.<span class=\"_ _256\"> </span>Management revie<span class=\"_ _3\"></span>ws its capital management approach on an ongoing basis and evaluates the concentration of capital risk by analysing the balance between debt and equity financing. The e<span class=\"_ _3\"></span>xposure is quantified by monitoring compliance with financial covenants and maintaining an optimal capital structure<span class=\"_ _3\"></span>. There were no changes in the Group<span class=\"_ _3\"></span>\u2019s approach to capital management in the year ended 31 December 2025. The Gr<span class=\"_ _3\"></span>oup is subject to bank loan covenants under its debt agreement, see borrowings (note 19). <span class=\"_ _3\"></span>There were no breaches of covenants during the year ended 31 December 2025.<span class=\"_ _256\"> </span>The capital structure of the Group consists of net debt and equity of the Gr<span class=\"_ _3\"></span>oup.<span class=\"_ _256\"> </span><table class=\"s w14f hee\" id=\"_4373cdac-6a7c-4cee-b587-9920f8c39d1c\"><tr><td></td><td class=\"t m3 x3bb h16 y23e4 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y23e4 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y23e5 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y23e5 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y23a2 w169 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y23a2 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y23a2 w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">11,586<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2317 w64 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Lease liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x545 y2317 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">3,899<span class=\"_ _256\"> </span></div></td><td class=\"c n x546 y2317 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,050<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2318 w16b hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Loan notes<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2318 w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y2318 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">30,026<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w189 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Preference shares<span class=\"_ _256\"> </span></div></td><td class=\"c n x58d y22e3 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x601 y22e3 w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2245 w19b hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">Net debt<span class=\"_ _256\"> </span></div></td><td class=\"c n x602 y2245 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">3,899<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y2245 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">43,662<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w19c hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal equity<span class=\"_ _256\"> </span></div></td><td class=\"c n x603 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">89,925<span class=\"_ _256\"> </span></div></td><td class=\"c n x604 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">28,116</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "F<span class=\"_ _3\"></span>air <span class=\"_ _3\"></span>V<span class=\"_ _0\"></span>alue of<span class=\"_ _3\"></span> Financial Instruments<span class=\"_ _256\"> </span>Financial instruments not measured at fair value include cash and cash equivalents, trade and other r<span class=\"_ _3\"></span>eceivables, trade and other payables, bank loans, lease liabilities, loan notes and pr<span class=\"_ _3\"></span>eference shares. Due to their short-term natur<span class=\"_ _3\"></span>e, the carrying value of cash and cash equivalents, trade and other receivables, and trade and other payables appr<span class=\"_ _3\"></span>oximates their fair value.<span class=\"_ _256\"> </span>All financial instruments for which fair value is recognised or disclosed are categorised within the fair value hier<span class=\"_ _3\"></span>archy<span class=\"_ _3\"></span>, described as follows, and based on the lowest le<span class=\"_ _3\"></span>vel input that is significant to the fair value measurement as a whole:<span class=\"_ _256\"> </span><table class=\"s w18b he6\" id=\"_dbc5d4b7-8ad0-44bf-b979-8ab9772be656\"><tr><td></td><td class=\"t m3 x592 h16 y23c3 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x593 h16 y23c3 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x594 h16 y23c4 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x595 h16 y23c4 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m3 x596 ha y23c5 ff47 fs5 fc5 sc0 ls4 ws4\">Financial assets/(liabilities) measured at fair value<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"t m9 x596 ha5 y23c6 ff46 fs35 fc5 sc0 ls4 ws4\">(Level 2: significant observable inputs)<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x571 y230b w18c hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange forward contracts<span class=\"_ _256\"> </span></div></td><td class=\"c n x597 y2246 w120 hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x598 y2246 w3e hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">112<span class=\"_ _256\"> </span></div></td></tr></table>For<span class=\"_ _3\"></span>eign forward contracts are classified as Level 2. <span class=\"_ _3\"></span>The Group enters into these derivative financial instruments with various counterparties, principally financial institutions with investment gr<span class=\"_ _3\"></span>ade credit ratings. These contracts ar<span class=\"_ _3\"></span>e valued using valuation techniques, which employ the use of mark<span class=\"_ _3\"></span>et observable inputs. The most fr<span class=\"_ _3\"></span>equently applied valuation techniques include forward pricing and swap models using present value calculations. <span class=\"_ _3\"></span>The models incorporate various inputs including the credit quality of counterparties, foreign ex<span class=\"_ _3\"></span>change spot and forward rates, and yield curves of the respective currencies.<span class=\"_ _256\"> </span><table class=\"s w18b he7\" id=\"_78c707bc-0923-4d5b-95dc-60c8dcd5baa9\"><tr><td></td><td class=\"t m0 x592 h16 y23c7 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x593 h16 y23c7 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x594 h16 y23c8 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x595 h16 y23c8 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m0 x596 ha y23c9 ff47 fs5 fc5 sc0 ls4 ws4\">Financial liabilities measured at fair value<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"t m9 x596 ha5 y23ca ff46 fs35 fc5 sc0 ls4 ws4\">(Level 2: significant unobservable inputs)<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x571 y2334 w18c hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange forward contracts<span class=\"_ _256\"> </span></div></td><td class=\"c n x599 y2304 w2f hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">2<span class=\"_ _256\"> </span></div></td><td class=\"c n x59a y2304 w120 hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m9 x596 ha5 y23cb ff46 fs35 fc5 sc0 ls4 ws4\">(Level 3: significant unobservable inputs)<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x571 y230b w69 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Contingent consideration<span class=\"_ _256\"> </span></div></td><td class=\"c n x59b y2246 wc4 hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">1,650<span class=\"_ _256\"> </span></div></td><td class=\"c n x59c y2246 wc4 hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">2,620<span class=\"_ _256\"> </span></div></td></tr></table>The contingent consideration in relation to the acquisition of ZIIP Inc<span class=\"_ _3\"></span>. and The Beauty <span class=\"ws1a\">T<span class=\"_ _0\"></span>ech Group TBT<span class=\"_ _3\"></span>G<span class=\"ws4\"> PTE (see note 27) was initially </span></span>measured at fair value<span class=\"_ _3\"></span>. The valuation was based on unobservable inputs and therefore repr<span class=\"_ _3\"></span>esented a Level 3 valuation. The k<span class=\"_ _3\"></span>ey inputs included projected re<span class=\"_ _3\"></span>venues, the probability of achieving the two individual earn-outs, and the discount rate. <span class=\"_ _3\"></span>The discount rate applied in the calculation of the fair value measurements was 10%, repr<span class=\"_ _3\"></span>esenting the Group\u2019s incremental borr<span class=\"_ _3\"></span>owing rate (IBR). In determining the IBR, management considered in<span class=\"_ _3\"></span>vestors\u2019 returns on loan notes, interest on prefer<span class=\"_ _3\"></span>ence shares, and prevailing mark<span class=\"_ _3\"></span>et interest rates. The fair value was determined by estimating the e<span class=\"_ _3\"></span>xpected payments and discounting them to present value using the IBR. The expected payments were assessed separ<span class=\"_ _3\"></span>ately for each earn-out, based on anticipated revenue levels. <span class=\"_ _3\"></span>A 2% change in the discount rate would have impacted the contingent consider<span class=\"_ _3\"></span>ation recognised by approximately \u00a330k. On completion of the Gr<span class=\"_ _3\"></span>oup\u2019s IPO on 3 October 2025, which constituted an Event under the relevant shar<span class=\"_ _3\"></span>e rights, the C Preference Shares relating to <span class=\"_ _3\"></span>The Beauty <span class=\"ws1a\">T<span class=\"_ _0\"></span>ech <span class=\"_ _7\"></span>Group TB<span class=\"_ _3\"></span>TG<span class=\"ws4\"> PTE w<span class=\"_ _3\"></span>ere </span></span>redeemed and the associated contingent consideration of \u00a31.3m was r<span class=\"_ _3\"></span>eleased. Accordingly<span class=\"_ _0\"></span>, this amount is no longer recognised as contingent consideration at the reporting date<span class=\"_ _3\"></span>. See note 21 for details of the movements in contingent consideration during the period.<span class=\"_ _256\"> </span>There ha<span class=\"_ _3\"></span>ve been no transfers between Level 1 and Level 2 of the fair value hierarch<span class=\"_ _3\"></span>y during the year ended 31 December 2024 and the year ended 31 December 2025.<span class=\"_ _256\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "F<span class=\"_ _3\"></span>air <span class=\"_ _3\"></span>V<span class=\"_ _0\"></span>alue of<span class=\"_ _3\"></span> Financial Instruments<span class=\"_ _256\"> </span>Financial instruments not measured at fair value include cash and cash equivalents, trade and other r<span class=\"_ _3\"></span>eceivables, trade and other payables, bank loans, lease liabilities, loan notes and pr<span class=\"_ _3\"></span>eference shares. Due to their short-term natur<span class=\"_ _3\"></span>e, the carrying value of cash and cash equivalents, trade and other receivables, and trade and other payables appr<span class=\"_ _3\"></span>oximates their fair value.<span class=\"_ _256\"> </span>All financial instruments for which fair value is recognised or disclosed are categorised within the fair value hier<span class=\"_ _3\"></span>archy<span class=\"_ _3\"></span>, described as follows, and based on the lowest le<span class=\"_ _3\"></span>vel input that is significant to the fair value measurement as a whole:<span class=\"_ _256\"> </span><table class=\"s w18b he6\" id=\"_dbc5d4b7-8ad0-44bf-b979-8ab9772be656\"><tr><td></td><td class=\"t m3 x592 h16 y23c3 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x593 h16 y23c3 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x594 h16 y23c4 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x595 h16 y23c4 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m3 x596 ha y23c5 ff47 fs5 fc5 sc0 ls4 ws4\">Financial assets/(liabilities) measured at fair value<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"t m9 x596 ha5 y23c6 ff46 fs35 fc5 sc0 ls4 ws4\">(Level 2: significant observable inputs)<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x571 y230b w18c hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange forward contracts<span class=\"_ _256\"> </span></div></td><td class=\"c n x597 y2246 w120 hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x598 y2246 w3e hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">112<span class=\"_ _256\"> </span></div></td></tr></table>For<span class=\"_ _3\"></span>eign forward contracts are classified as Level 2. <span class=\"_ _3\"></span>The Group enters into these derivative financial instruments with various counterparties, principally financial institutions with investment gr<span class=\"_ _3\"></span>ade credit ratings. These contracts ar<span class=\"_ _3\"></span>e valued using valuation techniques, which employ the use of mark<span class=\"_ _3\"></span>et observable inputs. The most fr<span class=\"_ _3\"></span>equently applied valuation techniques include forward pricing and swap models using present value calculations. <span class=\"_ _3\"></span>The models incorporate various inputs including the credit quality of counterparties, foreign ex<span class=\"_ _3\"></span>change spot and forward rates, and yield curves of the respective currencies.<span class=\"_ _256\"> </span><table class=\"s w18b he7\" id=\"_78c707bc-0923-4d5b-95dc-60c8dcd5baa9\"><tr><td></td><td class=\"t m0 x592 h16 y23c7 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x593 h16 y23c7 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x594 h16 y23c8 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x595 h16 y23c8 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m0 x596 ha y23c9 ff47 fs5 fc5 sc0 ls4 ws4\">Financial liabilities measured at fair value<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"t m9 x596 ha5 y23ca ff46 fs35 fc5 sc0 ls4 ws4\">(Level 2: significant unobservable inputs)<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x571 y2334 w18c hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange forward contracts<span class=\"_ _256\"> </span></div></td><td class=\"c n x599 y2304 w2f hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">2<span class=\"_ _256\"> </span></div></td><td class=\"c n x59a y2304 w120 hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m9 x596 ha5 y23cb ff46 fs35 fc5 sc0 ls4 ws4\">(Level 3: significant unobservable inputs)<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x571 y230b w69 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Contingent consideration<span class=\"_ _256\"> </span></div></td><td class=\"c n x59b y2246 wc4 hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">1,650<span class=\"_ _256\"> </span></div></td><td class=\"c n x59c y2246 wc4 hc3\"><div class=\"t m0 x1ef h9 y230c ff47 fs5 fc5 sc0 ls4 ws4\">2,620<span class=\"_ _256\"> </span></div></td></tr></table>The contingent consideration in relation to the acquisition of ZIIP Inc<span class=\"_ _3\"></span>. and The Beauty <span class=\"ws1a\">T<span class=\"_ _0\"></span>ech Group TBT<span class=\"_ _3\"></span>G<span class=\"ws4\"> PTE (see note 27) was initially </span></span>measured at fair value<span class=\"_ _3\"></span>. The valuation was based on unobservable inputs and therefore repr<span class=\"_ _3\"></span>esented a Level 3 valuation. The k<span class=\"_ _3\"></span>ey inputs included projected re<span class=\"_ _3\"></span>venues, the probability of achieving the two individual earn-outs, and the discount rate. <span class=\"_ _3\"></span>The discount rate applied in the calculation of the fair value measurements was 10%, repr<span class=\"_ _3\"></span>esenting the Group\u2019s incremental borr<span class=\"_ _3\"></span>owing rate (IBR). In determining the IBR, management considered in<span class=\"_ _3\"></span>vestors\u2019 returns on loan notes, interest on prefer<span class=\"_ _3\"></span>ence shares, and prevailing mark<span class=\"_ _3\"></span>et interest rates. The fair value was determined by estimating the e<span class=\"_ _3\"></span>xpected payments and discounting them to present value using the IBR. The expected payments were assessed separ<span class=\"_ _3\"></span>ately for each earn-out, based on anticipated revenue levels. <span class=\"_ _3\"></span>A 2% change in the discount rate would have impacted the contingent consider<span class=\"_ _3\"></span>ation recognised by approximately \u00a330k. On completion of the Gr<span class=\"_ _3\"></span>oup\u2019s IPO on 3 October 2025, which constituted an Event under the relevant shar<span class=\"_ _3\"></span>e rights, the C Preference Shares relating to <span class=\"_ _3\"></span>The Beauty <span class=\"ws1a\">T<span class=\"_ _0\"></span>ech <span class=\"_ _7\"></span>Group TB<span class=\"_ _3\"></span>TG<span class=\"ws4\"> PTE w<span class=\"_ _3\"></span>ere </span></span>redeemed and the associated contingent consideration of \u00a31.3m was r<span class=\"_ _3\"></span>eleased. Accordingly<span class=\"_ _0\"></span>, this amount is no longer recognised as contingent consideration at the reporting date<span class=\"_ _3\"></span>. See note 21 for details of the movements in contingent consideration during the period.<span class=\"_ _256\"> </span><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4db\">There ha<span class=\"_ _3\"></span>ve been no transfers between Level 1 and Level 2 of the fair value hierarch<span class=\"_ _3\"></span>y during the year ended 31 December 2024 and the </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs3d7\">year ended 31 December 2025.<span class=\"_ _256\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "<div class=\"t m0 hd ff45 fs6 fc1 sc0 ls4 ws4 gs4dd\">Cr<span class=\"_ _3\"></span>edit Risk<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4de\">Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contr<span class=\"_ _3\"></span>actual </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4df\">obligations. The Gr<span class=\"_ _3\"></span>oup is mainly exposed to credit risk from its operating activities, primarily for accounts receivable and advances to </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4e0\">suppliers. The Gr<span class=\"_ _3\"></span>oup recognises expected credit losses based on past experience of losses arising, the curr<span class=\"_ _3\"></span>ent position and forward-<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4e1\">looking information where it is a<span class=\"_ _3\"></span>vailable. The Group<span class=\"_ _3\"></span>\u2019s experience with such customer and suppliers has been characterised b<span class=\"_ _3\"></span>y prompt </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4e2\">payment consistently  being received.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4e3\">Under the general approach under IFRS 9 ther<span class=\"_ _3\"></span>e is an assessment of whether there has been a significant increase in the credit risk since </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4e4\">initial recognition. If there has been a significant incr<span class=\"_ _3\"></span>ease in credit risk, then the loss allowance is calculated based on lifetime expected </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4e5\">credit losses. If not, then the loss allowance is based on 12 month e<span class=\"_ _3\"></span>xpected credit losses. This determination is made at the end of each </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4e6\">financial period. Ther<span class=\"_ _3\"></span>e have been no significant increases in credit risk during the year or since initial recognition.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4e7\">Thus, the basis of the loss allowance for a specific financial asset could change year on year<span class=\"_ _5\"></span>. For trade receivables which do not contain </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4e8\">a significant financing component, the loss allowance is determined as the lifetime expected cr<span class=\"_ _3\"></span>edit losses of the instruments. For </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4e9\">financial assets other than trade receivables, the gener<span class=\"_ _3\"></span>al approach under IFRS 9 is followed.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4ea\">The Group applies the IFRS 9 simplified approach to measuring e<span class=\"_ _3\"></span>xpected credit losses using a lifetime expected credit loss pro<span class=\"_ _3\"></span>vision for </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4eb\">trade receivables. <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>o measure e<span class=\"_ _3\"></span>xpected credit losses on a collective basis, trade receivables are gr<span class=\"_ _3\"></span>ouped based on similar credit risk </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4ec\">and aging. The e<span class=\"_ _3\"></span>xpected credit losses are based on the Group\u2019<span class=\"_ _3\"></span>s historical credit losses which are then adjusted for current and forward-<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4ed\">looking information on macroeconomic factors affecting the Group<span class=\"_ _3\"></span>\u2019s customers.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4ef\">Credit risk also arises from cash and cash equivalents and deposits with bank<span class=\"_ _3\"></span>s and financial institutions. The concentration of cr<span class=\"_ _3\"></span>edit risk </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4f0\">is managed by monitoring the credit quality of customers and financial institutions. <span class=\"_ _3\"></span>The Group assesses the concentration of credit risk </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4f1\">by evaluating the geogr<span class=\"_ _3\"></span>aphical distribution of its receivables and the credit ratings of its banking partners.<span class=\"_ _256\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "<div class=\"t m0 hd ff45 fs6 fc1 sc0 ls4 ws4 gs4f3\">Mark<span class=\"_ _3\"></span>et Risk<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4f4\">Mark<span class=\"_ _3\"></span>et risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in mark<span class=\"_ _3\"></span>et prices </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4f5\">whether those changes are caused by factors specific to the individual financial instrument or its issuer<span class=\"_ _5\"></span>, or factors affecting similar </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4f6\">financial instruments traded in the mark<span class=\"_ _3\"></span>et. Mark<span class=\"_ _3\"></span>et price risks include interest r<span class=\"_ _3\"></span>ate risk, currency risk and other price risk.<span class=\"_ _256\"> </span></div><div class=\"t m0 hd ff45 fs6 fc1 sc0 ls4 ws4 gs4f7\">Int<span class=\"_ _3\"></span>erest Ra<span class=\"_ _3\"></span>te Risk<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4f8\">Interest rate risk is the risk that the fair value or futur<span class=\"_ _3\"></span>e cash flows of a financial instrument will fluctuate because of changes in market </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4f9\">interest rates. <span class=\"_ _3\"></span>The Group is exposed to cash flow interest r<span class=\"_ _3\"></span>ate risk from long-term borrowings at variable rate<span class=\"_ _3\"></span>. Management determines </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4fa\">the concentration of interest r<span class=\"_ _3\"></span>ate risk by analysing the proportion of variable rate borro<span class=\"_ _3\"></span>wings in the Group\u2019s debt portfolio<span class=\"_ _3\"></span>. The exposur<span class=\"_ _3\"></span>e </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4fb\">is quantified by assessing the sensitivity of financial results to changes in inter<span class=\"_ _3\"></span>est rates.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4fc\">At the reporting date<span class=\"_ _3\"></span>, the interest rate profile of the Group<span class=\"_ _3\"></span>\u2019s interest<span class=\"_ _3\"></span>-bearing financial instruments was as disclosed in Note 19.<span class=\"_ _256\"> </span></div><div class=\"t m0 hd ff45 fs6 fc1 sc0 ls4 ws4 gs4fd\">Sensitivity <span class=\"_ _3\"></span>Analy<span class=\"_ _3\"></span>sis<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4fe\">A<span class=\"_ _3\"></span> change of 100 basis points in interest rates at the period end date would have increased/(decr<span class=\"_ _3\"></span>eased) loss by the amounts shown </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs4ff\">below<span class=\"_ _3\"></span>, which are not considered material to the financial statements. <span class=\"_ _3\"></span>This calculation assumes that the change occurred at the reporting </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs500\">date and had been applied to risk exposures e<span class=\"_ _3\"></span>xisting at that date. This analy<span class=\"_ _3\"></span>sis assumes that all other variables, remain constant and </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs501\">considers the effect of financial instruments with variable interest rates, financial instruments at fair value thr<span class=\"_ _3\"></span>ough profit or loss or </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs502\">available for sale with fix<span class=\"_ _3\"></span>ed interest rates and the fixed rate element of inter<span class=\"_ _3\"></span>est rate swaps.<span class=\"_ _256\"> </span></div><table class=\"s wf7 hea\" id=\"_a8181167-9a64-45bd-a75a-f5ecd1206000\"><tr><td></td><td class=\"t m3 x219 h16 y23d4 ff47 fs9 fc0 sc0 ls4 ws4\">Impact on loss after tax and net assets<span class=\"_ _1b4\"> </span>Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f2 h16 y23d4 ff47 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x5b7 h16 y23d5 ff47 fs9 fc0 sc0 ls4 ws4\">31 December<span class=\"_ _256\"> </span></td><td class=\"t m3 x5b8 h16 y23d5 ff47 fs9 fc0 sc0 ls4 ws4\">31 December<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x5a5 h16 y23d6 ff47 fs9 fc0 sc0 ls4 ws4\">2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f7 h16 y23d6 ff47 fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y23d7 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y23d7 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2245 w196 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Increase<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2245 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x407 y2245 w3a hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(101)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w197 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Decrease<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2246 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c5 y2246 w3e hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">101<span class=\"_ _256\"> </span></div></td></tr></table>Other P<span class=\"_ _3\"></span>rice Risk<span class=\"_ _256\"> </span>Other price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in mark<span class=\"_ _3\"></span>et prices (other than those arising from interest r<span class=\"_ _3\"></span>ate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer<span class=\"_ _0\"></span>, or factors affecting all similar financial instruments traded in the mark<span class=\"_ _3\"></span>et. There ar<span class=\"_ _3\"></span>e no financial assets subject to mark<span class=\"_ _3\"></span>et rate price fluctuations. The Group e<span class=\"_ _3\"></span>valuates the concentration of other mark<span class=\"_ _3\"></span>et price risk by reviewing its financial instruments subject to mark<span class=\"_ _3\"></span>et price fluctuations. Currently<span class=\"_ _3\"></span>, the Group<span class=\"_ _3\"></span>\u2019s exposure to other price risk is consider<span class=\"_ _3\"></span>ed minimal.<span class=\"_ _256\"> </span>F<span class=\"_ _3\"></span>or<span class=\"_ _3\"></span>eign Exchange Risk<span class=\"_ _256\"> </span>For<span class=\"_ _3\"></span>eign exchange risk is the risk that movements in ex<span class=\"_ _3\"></span>change rates affect the profitability of the business. Most of the Group<span class=\"_ _3\"></span>\u2019s foreign currency tr<span class=\"_ _3\"></span>ansactions are conducted in U.S. Dollars (\u201cUSD\u201d) or Eur<span class=\"_ _3\"></span>o (\u201cEUR\u201d). Exposures to currency e<span class=\"_ _3\"></span>xchange rates arise from overseas sales and purchases, which are primarily denominated in USD or EUR. <span class=\"_ _3\"></span>The Group holds bank accounts in foreign currencies to help mitigate the foreign ex<span class=\"_ _3\"></span>change risk. The Group assesses the concentration of for<span class=\"_ _3\"></span>eign exchange risk by analy<span class=\"_ _3\"></span>sing the proportion of foreign currency tr<span class=\"_ _3\"></span>ansactions and balances, and monitors exchange rate movements closely to ensur<span class=\"_ _3\"></span>e adequate funds are maintained in appropriate currencies to meet kno<span class=\"_ _3\"></span>wn liabilities.<span class=\"_ _256\"> </span>The Group<span class=\"_ _3\"></span>\u2019s exposure to foreign curr<span class=\"_ _3\"></span>ency risk at the end of the respective reporting period was as follows:<span class=\"_ _256\"> </span><table class=\"s w18d he8\" id=\"_c70a4122-fcc9-4271-9a8b-e4863e0ef846\"><tr><td></td><td class=\"t m3 x3bb h16 y23cc ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y23cc ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y23cd ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y23cd ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2317 w18e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">GBP \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x59d y2317 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">52,866<span class=\"_ _256\"> </span></div></td><td class=\"c n x59e y2317 w36 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(15,146)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2318 w18f hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">EUR \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c8 y2318 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">6,281<span class=\"_ _256\"> </span></div></td><td class=\"c n x3e0 y2318 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">5,059<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w190 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">USD \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x3be y22e3 w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">27,299<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y22e3 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">4,269<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w191 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Others \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y22e4 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">3,479<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y22e4 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,804<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x516 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">89,925<span class=\"_ _256\"> </span></div></td><td class=\"c n x59f y2246 w17b hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">(3,014)<span class=\"_ _256\"> </span></div></td></tr></table>Net assets include the monetary assets and liabilities of subsidiaries denominated in foreign currenc<span class=\"_ _3\"></span>y<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>The Group is exposed to for<span class=\"_ _3\"></span>eign currency risk on the relationship between the functional currencies of the par<span class=\"_ _3\"></span>ent and its subsidiary companies and the other currencies in which the Group<span class=\"_ _3\"></span>\u2019s material assets and liabilities are denominated. The table belo<span class=\"_ _3\"></span>w summaries the hypothetical sensitivity of the Gr<span class=\"_ _3\"></span>oup\u2019s reported profit and closing r<span class=\"_ _3\"></span>eserves had the functional currencies of the Group weak<span class=\"_ _3\"></span>ened or strengthened against these other currencies, with all other variables held constant. Positive figur<span class=\"_ _3\"></span>es represent an increase in reported profit and reserves of the Gr<span class=\"_ _3\"></span>oup.<span class=\"_ _256\"> </span><table class=\"s w192 he9\" id=\"_4362ae4d-876e-4349-81ae-c3b0dbc9f316\"><tr><td></td><td class=\"c n x5a0 y23ce w193 hbe\"><div class=\"t m3 x1ef h16 y2228 ff47 fs9 fc0 sc0 ls4 ws4\">Group reported profit<span class=\"_ _256\"> </span></div></td><td></td><td class=\"c n x5a1 y23ce w194 hbe\"><div class=\"t m3 x1ef h16 y2228 ff47 fs9 fc0 sc0 ls4 ws4\">Group reported reserves<span class=\"_ _256\"> </span></div></td><td></td></tr><tr><td class=\"t m3 x219 h16 y23cf ff47 fs9 fc0 sc0 ls4 ws4\">10% strengthening of functional currenc<span class=\"_ _3\"></span>y<span class=\"_ _256\"> </span></td><td></td><td class=\"t m3 x5a2 h16 y23cf ff47 fs9 fc0 sc0 ls4 ws4\">2024 </td><td></td><td></td></tr><tr><td></td><td class=\"t m3 x5a3 h16 y23d0 ff47 fs9 fc0 sc0 ls4 ws4\">2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x5a4 h16 y23d0 ff47 fs9 fc0 sc0 ls4 ws4\">(Restated)<span class=\"_ _256\"> </span></td><td class=\"t m3 x5a5 h16 y23d0 ff47 fs9 fc0 sc0 ls4 ws4\">2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f7 h16 y23d0 ff47 fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x5a6 h16 y23d1 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x494 h16 y23d1 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bc h16 y23d1 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y23d1 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2332 w18e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">GBP \u2013 net (liabilities) / assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x5a7 y2332 w195 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(2,916)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5a8 y2332 w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(879)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5a9 y2332 w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(3,706)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5aa y2332 w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(1,213)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y23d2 w18f hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">EUR \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ab y23d2 w112 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">569<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ac y23d2 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">472<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ad y23d2 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">628<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ae y23d2 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">506<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y23d3 w190 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">USD \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5af y23d3 w118 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,093<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b0 y23d3 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">349<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b1 y23d3 w56 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,730<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b2 y23d3 w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">427<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w191 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Others \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b3 y2246 w112 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">254<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b4 y2246 w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">58<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b5 y2246 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">348<span class=\"_ _256\"> </span></div></td><td class=\"c n x5b6 y2246 w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">280<span class=\"_ _256\"> </span></div></td></tr></table><div class=\"gs504\"><table class=\"s w198 heb\" id=\"_5cfbc59a-9aff-46b9-b75d-68075c739bc5\"><tr><td class=\"t m0 x22c h16 y23d8 ff47 fs9 fc0 sc0 ls4 ws4\">10% weak<span class=\"_ _3\"></span>ening of functional currency<span class=\"_ _256\"> </span></td><td></td><td class=\"t m0 x5b9 h16 y23d8 ff47 fs9 fc5 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x5ba h16 y23d9 ff47 fs9 fc5 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x5bb h16 y23d9 ff47 fs9 fc5 sc0 ls4 ws4\">(Restated)<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d2 h16 y23d9 ff47 fs9 fc5 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d3 h16 y23d9 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x5bc h16 y23da ff47 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x5bd h16 y23da ff47 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d4 h16 y23da ff47 fs9 fc5 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y23da ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2332 w18e hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">GBP \u2013 net assets / (liabilities)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5be y2332 w118 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">2,916<span class=\"_ _256\"> </span></div></td><td class=\"c n x5bf y2332 w3e hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">879<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d5 y2332 w41 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">3,706<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d6 y2332 w56 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">1,213<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y23d2 w18f hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">EUR \u2013 net (liabilities) / assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c0 y23d2 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(569)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c1 y23d2 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(472)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c2 y23d2 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(628)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c3 y23d2 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(506)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2245 w190 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">USD \u2013 net (liabilities) / assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c4 y2245 w39 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(2,093)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c5 y2245 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(349)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c6 y2245 w3c hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(2,730)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c7 y2245 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(427)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w191 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Others \u2013 net (liabilities) / assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c8 y2246 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(254)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5c9 y2246 w4d hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(58)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ca y2246 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(348)<span class=\"_ _256\"> </span></div></td><td class=\"c n x5cb y2246 w3a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(280)<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs51c\">The impact of a change of 10 percent has been selected as this has been considered r<span class=\"_ _3\"></span>easonable given the current level of exchange </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs51d\">rates and the volatility observed both on a historical basis and mark<span class=\"_ _3\"></span>et expectations for future mo<span class=\"_ _3\"></span>vements. The sensitivities above would </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs51e\">all affect the profit and loss of the Group<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "Sensitivity <span class=\"_ _3\"></span>Analy<span class=\"_ _3\"></span>sis<span class=\"_ _256\"> </span>A<span class=\"_ _3\"></span> change of 100 basis points in interest rates at the period end date would have increased/(decr<span class=\"_ _3\"></span>eased) loss by the amounts shown below<span class=\"_ _3\"></span>, which are not considered material to the financial statements. <span class=\"_ _3\"></span>This calculation assumes that the change occurred at the reporting date and had been applied to risk exposures e<span class=\"_ _3\"></span>xisting at that date. This analy<span class=\"_ _3\"></span>sis assumes that all other variables, remain constant and considers the effect of financial instruments with variable interest rates, financial instruments at fair value thr<span class=\"_ _3\"></span>ough profit or loss or available for sale with fix<span class=\"_ _3\"></span>ed interest rates and the fixed rate element of inter<span class=\"_ _3\"></span>est rate swaps.<span class=\"_ _256\"> </span><table class=\"s wf7 hea\" id=\"_a8181167-9a64-45bd-a75a-f5ecd1206000\"><tr><td></td><td class=\"t m3 x219 h16 y23d4 ff47 fs9 fc0 sc0 ls4 ws4\">Impact on loss after tax and net assets<span class=\"_ _1b4\"> </span>Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f2 h16 y23d4 ff47 fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x5b7 h16 y23d5 ff47 fs9 fc0 sc0 ls4 ws4\">31 December<span class=\"_ _256\"> </span></td><td class=\"t m3 x5b8 h16 y23d5 ff47 fs9 fc0 sc0 ls4 ws4\">31 December<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x5a5 h16 y23d6 ff47 fs9 fc0 sc0 ls4 ws4\">2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f7 h16 y23d6 ff47 fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y23d7 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y23d7 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2245 w196 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Increase<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2245 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x407 y2245 w3a hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">(101)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w197 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Decrease<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2246 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3c5 y2246 w3e hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">101<span class=\"_ _256\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:SensitivityAnalysisForEachTypeOfMarketRisk",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "<div class=\"t m0 hd ff45 fs6 fc1 sc0 ls4 ws4 gs520\">Liquidity R<span class=\"_ _3\"></span>isk<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs521\">Liquidity risk arises from the Group<span class=\"_ _3\"></span>\u2019s management of working capital and the finance charges and principal repa<span class=\"_ _3\"></span>yments on its debt </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs522\">instruments. Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs523\">Liquidity risk arises from the Group<span class=\"_ _3\"></span>\u2019s management of working capital and its ability to repay debt and r<span class=\"_ _3\"></span>elated finance charges when they </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs524\">fall due. </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs525\">The concentration of liquidity risk is determined by r<span class=\"_ _3\"></span>eviewing the maturity profile of financial liabilities and the availability of liquid assets. </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs526\">The Group<span class=\"_ _3\"></span>\u2019s policy is to ensure that it will alway<span class=\"_ _3\"></span>s have sufficient liquid assets to allow it to meet its liabilities when they become due<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs527\">The following table sets out the contractual maturities (r<span class=\"_ _3\"></span>epresenting undiscounted contractual cash flows) of financial liabilities:<span class=\"_ _256\"> </span></div><div class=\"gs528\"><table class=\"s w199 hec\" id=\"_b991432b-0d35-4177-ad69-9b856c51efe2\"><tr><td class=\"t m0 x22c ha y23db ff47 fs5 fc5 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x5cc h16 y23dc ff47 fs9 fc0 sc0 ls4 ws4\">Due within<span class=\"_ _256\"> </span></td><td class=\"t m0 x2cd h16 y23dc ff47 fs9 fc0 sc0 ls4 ws4\">Due between<span class=\"_ _256\"> </span></td><td class=\"t m0 x5cd h16 y23dc ff47 fs9 fc0 sc0 ls4 ws4\">Due more<span class=\"_ _256\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x5ce h16 y23dd ff47 fs9 fc0 sc0 ls4 ws4\">1 year<span class=\"_ _256\"> </span></td><td class=\"t m0 x2cd h16 y23dd ff47 fs9 fc0 sc0 ls4 ws4\">1 and 5 years<span class=\"_ _256\"> </span></td><td class=\"t m0 x5cf h16 y23dd ff47 fs9 fc0 sc0 ls4 ws4\">than 5 years<span class=\"_ _256\"> </span></td><td class=\"t m0 x22b h16 y23dd ff47 fs9 fc0 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x5bc h16 y23de ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x5bd h16 y23de ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d4 h16 y23de ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y23de ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y23df w158 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>rade payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d0 y23df wca hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">10,680<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d1 y23df w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d2 y23df w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d3 y23df w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">10,680<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y239d w15c hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Other payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d4 y239d w118 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">9,469<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d5 y239d w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d6 y239d w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d7 y239d w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">9,469<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2313 w15a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Accrued expenses<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d8 y2313 wca hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">12,508<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d9 y2313 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2313 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y2313 w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">12,508<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22f9 w69 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Contingent consideration<span class=\"_ _256\"> </span></div></td><td class=\"c n x5da y22f9 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5db y22f9 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">1,650<span class=\"_ _256\"> </span></div></td><td class=\"c n x5dc y22f9 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x4a4 y22f9 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">1,650<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa w169 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x5da y22fa w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5dd y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5de y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d8 y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb w64 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Lease liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x5df y22fb w112 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">721<span class=\"_ _256\"> </span></div></td><td class=\"c n x5db y22fb w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,731<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e0 y22fb w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,213<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e1 y22fb w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">5,665<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w19a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Loans notes<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e2 y22e3 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d9 y22e3 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y22e3 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x405 y22e3 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w189 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Preference shares<span class=\"_ _256\"> </span></div></td><td class=\"c n x5da y22e4 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5dd y22e4 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5de y22e4 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3d8 y22e4 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x5e3 y2246 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">33,378<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e4 y2246 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">4,381<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e5 y2246 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">2,213<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e6 y2246 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">39,972<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"gs529\"><table class=\"s w183 hed\" id=\"_1ac63171-1868-469c-9515-1e066080c977\"><tr><td class=\"t m0 x22c ha y23e0 ff47 fs5 fc5 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td><td class=\"t m0 x5cc h16 y23e1 ff47 fs9 fc0 sc0 ls4 ws4\">Due within<span class=\"_ _256\"> </span></td><td class=\"t m0 x2cd h16 y23e1 ff47 fs9 fc0 sc0 ls4 ws4\">Due between<span class=\"_ _256\"> </span></td><td class=\"t m0 x5e7 h16 y23e1 ff47 fs9 fc0 sc0 ls4 ws4\">Due more<span class=\"_ _256\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x5ce h16 y23e2 ff47 fs9 fc0 sc0 ls4 ws4\">1 year<span class=\"_ _256\"> </span></td><td class=\"t m0 x2cd h16 y23e2 ff47 fs9 fc0 sc0 ls4 ws4\">1 and 5 years<span class=\"_ _256\"> </span></td><td class=\"t m0 x5e8 h16 y23e2 ff47 fs9 fc0 sc0 ls4 ws4\">than 5 years<span class=\"_ _256\"> </span></td><td class=\"t m0 x382 h16 y23e2 ff47 fs9 fc0 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x5bc h16 y23e3 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x5bd h16 y23e3 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x5e9 h16 y23e3 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y23e3 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y231d w158 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>rade payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d0 y231d wca hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">10,952<span class=\"_ _256\"> </span></div></td><td class=\"c n x5d1 y231d w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ea y231d w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5eb y231d w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">10,952<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y239d w15c hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Other payables<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ec y239d w112 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">540<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ed y239d w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ee y239d w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ef y239d w57 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">540<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2313 w15a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Accrued expenses<span class=\"_ _256\"> </span></div></td><td class=\"c n x5af y2313 w118 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">5,454<span class=\"_ _256\"> </span></div></td><td class=\"c n x5dd y2313 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f0 y2313 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f1 y2313 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">5,454<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22f9 w69 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Contingent consideration<span class=\"_ _256\"> </span></div></td><td class=\"c n x5da y22f9 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5db y22f9 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,620<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f2 y22f9 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f3 y22f9 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,620<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa w169 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f4 y22fa wca hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">11,586<span class=\"_ _256\"> </span></div></td><td class=\"c n x5dd y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f0 y22fa w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f5 y22fa w5b hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">11,586<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb w64 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Lease liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x5df y22fb w112 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">551<span class=\"_ _256\"> </span></div></td><td class=\"c n x5db y22fb w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">1,886<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f6 y22fb w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">1,113<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f7 y22fb w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">3,550<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w19a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Loans notes<span class=\"_ _256\"> </span></div></td><td class=\"c n x5e2 y22e3 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f8 y22e3 w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">30,026<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f9 y22e3 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5fa y22e3 w5b hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">30,026<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w189 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Preference shares<span class=\"_ _256\"> </span></div></td><td class=\"c n x5da y22e4 w114 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5fb y22e4 w5b hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">31,284<span class=\"_ _256\"> </span></div></td><td class=\"c n x5fc y22e4 w45 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x5fd y22e4 w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">31,284<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x5e3 y2246 wc6 hb8\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">29,083<span class=\"_ _256\"> </span></div></td><td class=\"c n x5fe y2246 wc6 hb8\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">65,816<span class=\"_ _256\"> </span></div></td><td class=\"c n x5ff y2246 wc4 hb8\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">1,113<span class=\"_ _256\"> </span></div></td><td class=\"c n x600 y2246 wc6 hb8\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">96,012<span class=\"_ _256\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "Capital Risk M<span class=\"_ _3\"></span>anagement<span class=\"_ _256\"> </span>The Group<span class=\"_ _3\"></span>\u2019s primary objectives with respect to its capital management are to safeguard the Group<span class=\"_ _3\"></span>\u2019s ability to continue as a going concern in order to pro<span class=\"_ _3\"></span>vide returns for shareholders and benefits for other stak<span class=\"_ _3\"></span>eholders and to maintain an optimal capital structure to reduce the cost of capital and to ha<span class=\"_ _3\"></span>ve sufficient cash resources to fund the research, development and oper<span class=\"_ _3\"></span>ations.<span class=\"_ _256\"> </span>Management revie<span class=\"_ _3\"></span>ws its capital management approach on an ongoing basis and evaluates the concentration of capital risk by analysing the balance between debt and equity financing. The e<span class=\"_ _3\"></span>xposure is quantified by monitoring compliance with financial covenants and maintaining an optimal capital structure<span class=\"_ _3\"></span>. There were no changes in the Group<span class=\"_ _3\"></span>\u2019s approach to capital management in the year ended 31 December 2025. The Gr<span class=\"_ _3\"></span>oup is subject to bank loan covenants under its debt agreement, see borrowings (note 19). <span class=\"_ _3\"></span>There were no breaches of covenants during the year ended 31 December 2025.<span class=\"_ _256\"> </span>The capital structure of the Group consists of net debt and equity of the Gr<span class=\"_ _3\"></span>oup.<span class=\"_ _256\"> </span><table class=\"s w14f hee\" id=\"_4373cdac-6a7c-4cee-b587-9920f8c39d1c\"><tr><td></td><td class=\"t m3 x3bb h16 y23e4 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f4 h16 y23e4 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x3bc h16 y23e5 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y23e5 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y23a2 w169 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Bank loans<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y23a2 w45 hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y23a2 w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">11,586<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2317 w64 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Lease liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x545 y2317 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">3,899<span class=\"_ _256\"> </span></div></td><td class=\"c n x546 y2317 w41 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,050<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2318 w16b hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Loan notes<span class=\"_ _256\"> </span></div></td><td class=\"c n x3cc y2318 w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y2318 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">30,026<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w189 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Preference shares<span class=\"_ _256\"> </span></div></td><td class=\"c n x58d y22e3 w43 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x601 y22e3 w45 hb9\"><div class=\"t m3 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2245 w19b hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">Net debt<span class=\"_ _256\"> </span></div></td><td class=\"c n x602 y2245 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">3,899<span class=\"_ _256\"> </span></div></td><td class=\"c n x3bf y2245 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">43,662<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w19c hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal equity<span class=\"_ _256\"> </span></div></td><td class=\"c n x603 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">89,925<span class=\"_ _256\"> </span></div></td><td class=\"c n x604 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">28,116</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "<div class=\"t m3 h23 ff46 fsc fc4 sc0 ls4 ws4 gs537\">26. Related Parties<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs538\">T<span class=\"_ _3\"></span>ransactions between the plc and its subsidiaries, which are related parties, ha<span class=\"_ _3\"></span>ve been eliminated on consolidation and are not </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs539\">disclosed in this note.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs53a\">T<span class=\"_ _3\"></span>ransactions with directors are disclosed in the Dir<span class=\"_ _3\"></span>ectors\u2019 Remuneration report.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs53b\">eComplete Growth Limited, a compan<span class=\"_ _3\"></span>y related by common directorship<span class=\"_ _3\"></span>, has made transactions during the period with a Group company<span class=\"_ _0\"></span>. </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs53c\">Purchases of \u00a3355k (2024: \u00a3434k) ha<span class=\"_ _3\"></span>ve been made and there is a balance outstanding of \u00a3nil at 31 December 2025 (2024: \u00a345k) </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs53d\">included within trade pay<span class=\"_ _3\"></span>ables.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs53e\">During <span class=\"_ _3\"></span>April 2025, the Group entered into a new senior debt facility of \u00a325.0m with Santander UK plc. Proceeds fr<span class=\"_ _3\"></span>om this facility were </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs53f\">used, in part, to repay amounts outstanding in r<span class=\"_ _3\"></span>espect of related party loan notes. Repayments of \u00a36,037k, \u00a34,475k and \u00a3980k were </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs540\">made to eComplete SPV<span class=\"_ _0\"></span>, management and Thakral Lifestyle PTE. Ltd, respectively<span class=\"_ _0\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs541\">L Newman, <span class=\"_ _3\"></span>A Showman, M Smith, D Hughes, <span class=\"_ _3\"></span>T<span class=\"_ _0\"></span>ower Pension T<span class=\"_ _3\"></span>rustees and S Cooper are related parties b<span class=\"_ _3\"></span>y virtue of their shareholdings </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs542\">in The Beauty <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>ech Group plc<span class=\"_ _3\"></span>, the ultimate parent company of the Group<span class=\"_ _3\"></span>. The Beauty T<span class=\"_ _5\"></span>ech Group plc was incorporated on 29 July </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs543\">2025 prior to the Group<span class=\"_ _3\"></span>\u2019s initial public offering (\u201cIPO\u201d) on 3 October 2025 as the new parent compan<span class=\"_ _3\"></span>y of the Group. <span class=\"_ _3\"></span>As part of a group </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs544\">reorganisation undertak<span class=\"_ _3\"></span>en, the parent compan<span class=\"_ _3\"></span>y was inserted above the existing group structure<span class=\"_ _3\"></span>. Loan notes with a principal value of </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs545\">\u00a36,119k (31 December<span class=\"_ gs26\"> </span>2024: \u00a36,119k) issued by the Group w<span class=\"_ _3\"></span>ere held by management. Interest was payable on the loan notes at a r<span class=\"_ _3\"></span>ate </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs546\">of 10% per annum. During the year ended 31 December 2025, interest of \u00a3412k (31 December 2024: \u00a3753k) was accrued in respect of </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs547\">these loan notes. On<span class=\"_ gs26\"> </span>3<span class=\"_ gs26\"> </span>October<span class=\"_ gs26\"> </span>2025, in connection with the IPO<span class=\"_ _3\"></span>, management loan notes with a carrying value of \u00a34,203k were novated </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs548\">to The Beauty <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>ech Group plc and subsequently con<span class=\"_ _3\"></span>verted into equity at that level, and derecognised. <span class=\"_ _3\"></span>As a result of the conversion, no </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs549\">amount was due to management in respect of the loan notes at 31<span class=\"_ gs26\"> </span>December 2025 (31 December 2024: \u00a38,266k). <span class=\"_ _3\"></span>The loan notes were </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs54a\">derecognised on con<span class=\"_ _3\"></span>version and the balance is included within<span class=\"_ gs26\"> </span>equity<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs54b\">Thakral Lifestyle PTE. Ltd is a related party b<span class=\"_ _3\"></span>y virtue of its investment in The Beauty <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>ech Group plc<span class=\"_ _3\"></span>, the ultimate parent company of the </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs54c\">Group<span class=\"_ _3\"></span>. Loan notes with a principal value of \u00a32,598k (31 December 2024: \u00a32,598k) issued by the Group were held by <span class=\"_ _3\"></span>Thakral Lifestyle </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs54d\">PTE. Ltd. Interest was pay<span class=\"_ _3\"></span>able on the loan notes at a rate of 10% per annum. During the year ended 31 December 2025, interest of \u00a3181k </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs54e\">(31 December 2024: \u00a3274k) was accrued in respect of these loan notes. On 3 October 2025, in connection with the Group<span class=\"_ _3\"></span>\u2019s IPO, the loan </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs54f\">notes held by <span class=\"_ _3\"></span>Thakral Lifestyle PTE. Ltd, with a carrying value of \u00a32,208k, were novated to <span class=\"_ _3\"></span>The Beauty T<span class=\"_ _0\"></span>ech Group plc and subsequently </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs550\">converted into equity at that le<span class=\"_ _3\"></span>vel, and derecognised. As a r<span class=\"_ _3\"></span>esult of this conversion, no amount was due to Thakr<span class=\"_ _3\"></span>al Lifestyle PTE. Ltd at </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs551\">31 December 2025 (31 December 2024: \u00a33,007k). The loan notes wer<span class=\"_ _3\"></span>e derecognised on conversion and the balance is included within </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs552\">equity<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs554\">eComplete SPV<span class=\"_ _0\"></span>, now a subsidiary of The Beauty T<span class=\"_ _5\"></span>ech Group plc, was previously a related party b<span class=\"_ _3\"></span>y virtue of its investment in the Group </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs555\">prior to the IPO<span class=\"_ _3\"></span>. Loan notes with a principal value of \u00a313,881k (31 December 2024: \u00a313,881k) issued by the Group were held directly in </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs556\">Project Glow Midco Limited b<span class=\"_ _3\"></span>y the eComplete Investors, being the underlying shareholders of eComplete SPV<span class=\"_ _0\"></span>.  Interest was payable at </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs557\">10% per annum. During the year ended 31 December 2025, interest of \u00a31,130k (31 December 2024: \u00a31,709k) was accrued in respect of </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs558\">these loan notes. On 3 October 2025, in connection with the Group<span class=\"_ _3\"></span>\u2019s IPO, the loan notes held b<span class=\"_ _3\"></span>y the eComplete Investors, with a carrying </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs559\">value of \u00a313,846k, were novated to <span class=\"_ _3\"></span>The Beauty T<span class=\"_ _0\"></span>ech Group plc and subsequently converted into equity at that le<span class=\"_ _3\"></span>vel, and derecognised. </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs55a\">As a result of this con<span class=\"_ _3\"></span>version, no amount was due to eComplete Investors at 31<span class=\"_ gs26\"> </span>December 2025 (31 December 2024: \u00a318,753k). The loan </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs55b\">notes were derecognised on con<span class=\"_ _3\"></span>version and the balance is included within equity<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs55c\">Preference shar<span class=\"_ _3\"></span>es with a principal value of \u00a311,035k (31 December 2024: \u00a311,035k) issued by the Group to eComplete SPV Limited </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs55d\">were also held prior to the IPO<span class=\"_ _3\"></span>. Interest of \u00a31,118k (31 December 2024: \u00a31,359k) was accrued during the year<span class=\"_ _0\"></span>. On 3 October 2025, in </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs55e\">connection with the IPO<span class=\"_ _3\"></span>, preference shares with a carrying value of \u00a316,026k were con<span class=\"_ _3\"></span>verted into equity of The Beauty T<span class=\"_ _5\"></span>ech Group </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs55f\">plc and derecognised. <span class=\"_ _3\"></span>As a result, no amount was due at 31 December 2025 (31 December 2024: \u00a314,908k). The balance is included<span class=\"_ _3\"></span> </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs560\">within equity<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs561\">Preference shar<span class=\"_ _3\"></span>es with a principal value of \u00a34,864k (31 December 2024: \u00a34,864k) issued by the Group were held by management. </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs562\">Interest was pay<span class=\"_ _3\"></span>able on the preference shares at a rate of 10% per annum.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs563\">During the year ended 31 December 2025, interest of \u00a3493k (31 December 2024: \u00a3599k) was accrued in respect of the pr<span class=\"_ _3\"></span>eference </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs564\">shares.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs565\">On 3 October 2025, in connection with the Group<span class=\"_ _3\"></span>\u2019s IPO, the prefer<span class=\"_ _3\"></span>ence shares held by management, with a carrying value of \u00a37,064k, </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs566\">were con<span class=\"_ _3\"></span>verted into equity of The Beauty T<span class=\"_ _0\"></span>ech Group plc and derecognised. <span class=\"_ _3\"></span>As a result of this con<span class=\"_ _3\"></span>version, no amount was due to </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs567\">management at 31 December 2025 (31 December 2024: \u00a36,571k). The pr<span class=\"_ _3\"></span>eference shares were derecognised on con<span class=\"_ _3\"></span>version and the </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs568\">balance is included within equity<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs569\">Preference shar<span class=\"_ _3\"></span>es with a principal value of \u00a32,706k (31 December 2024: \u00a32,706k) issued by the Group were held by <span class=\"_ _3\"></span>Thakral Lifestyle </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs56a\">PTE. Ltd. Interest was pay<span class=\"_ _3\"></span>able on the preference shares at a rate of 10% per annum. During the year ended 31 December 2025, </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs56b\">interest of \u00a3235k (31 December 2024: \u00a3286k) was accrued in respect of the pr<span class=\"_ _3\"></span>eference shares. On 3 October 2025, in connection </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs56c\">with the Group<span class=\"_ _3\"></span>\u2019s IPO, the prefer<span class=\"_ _3\"></span>ence shares held by Thakr<span class=\"_ _3\"></span>al Lifestyle PTE. Ltd, with a carrying value of \u00a33,370k, were converted into </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs56d\">equity of The Beauty <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>ech Group plc and der<span class=\"_ _3\"></span>ecognised. As a r<span class=\"_ _3\"></span>esult of this conversion, no amount was due to Thakral Lifestyle PTE.<span class=\"_ _3\"></span> </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs56e\">Ltd at 31<span class=\"_ gs26\"> </span>December 2025 (31 December 2024: \u00a33,135k). The pr<span class=\"_ _3\"></span>eference shares were derecognised on con<span class=\"_ _3\"></span>version and the balance is </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs56f\">included within equity<span class=\"_ _3\"></span>.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "26. Related Parties<span class=\"_ _256\"> </span>T<span class=\"_ _3\"></span>ransactions between the plc and its subsidiaries, which are related parties, ha<span class=\"_ _3\"></span>ve been eliminated on consolidation and are not disclosed in this note.<span class=\"_ _256\"> </span>T<span class=\"_ _3\"></span>ransactions with directors are disclosed in the Dir<span class=\"_ _3\"></span>ectors\u2019 Remuneration report.<span class=\"_ _256\"> </span>eComplete Growth Limited, a compan<span class=\"_ _3\"></span>y related by common directorship<span class=\"_ _3\"></span>, has made transactions during the period with a Group company<span class=\"_ _0\"></span>. Purchases of \u00a3355k (2024: \u00a3434k) ha<span class=\"_ _3\"></span>ve been made and there is a balance outstanding of \u00a3nil at 31 December 2025 (2024: \u00a345k) included within trade pay<span class=\"_ _3\"></span>ables.<span class=\"_ _256\"> </span>During <span class=\"_ _3\"></span>April 2025, the Group entered into a new senior debt facility of \u00a325.0m with Santander UK plc. Proceeds fr<span class=\"_ _3\"></span>om this facility were used, in part, to repay amounts outstanding in r<span class=\"_ _3\"></span>espect of related party loan notes. Repayments of \u00a36,037k, \u00a34,475k and \u00a3980k were made to eComplete SPV<span class=\"_ _0\"></span>, management and Thakral Lifestyle PTE. Ltd, respectively<span class=\"_ _0\"></span>.<span class=\"_ _256\"> </span>L Newman, <span class=\"_ _3\"></span>A Showman, M Smith, D Hughes, <span class=\"_ _3\"></span>T<span class=\"_ _0\"></span>ower Pension T<span class=\"_ _3\"></span>rustees and S Cooper are related parties b<span class=\"_ _3\"></span>y virtue of their shareholdings in The Beauty <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>ech Group plc<span class=\"_ _3\"></span>, the ultimate parent company of the Group<span class=\"_ _3\"></span>. The Beauty T<span class=\"_ _5\"></span>ech Group plc was incorporated on 29 July 2025 prior to the Group<span class=\"_ _3\"></span>\u2019s initial public offering (\u201cIPO\u201d) on 3 October 2025 as the new parent compan<span class=\"_ _3\"></span>y of the Group. <span class=\"_ _3\"></span>As part of a group reorganisation undertak<span class=\"_ _3\"></span>en, the parent compan<span class=\"_ _3\"></span>y was inserted above the existing group structure<span class=\"_ _3\"></span>. Loan notes with a principal value of \u00a36,119k (31 December<span class=\"_ gs26\"> </span>2024: \u00a36,119k) issued by the Group w<span class=\"_ _3\"></span>ere held by management. Interest was payable on the loan notes at a r<span class=\"_ _3\"></span>ate of 10% per annum. During the year ended 31 December 2025, interest of \u00a3412k (31 December 2024: \u00a3753k) was accrued in respect of these loan notes. On<span class=\"_ gs26\"> </span>3<span class=\"_ gs26\"> </span>October<span class=\"_ gs26\"> </span>2025, in connection with the IPO<span class=\"_ _3\"></span>, management loan notes with a carrying value of \u00a34,203k were novated to The Beauty <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>ech Group plc and subsequently con<span class=\"_ _3\"></span>verted into equity at that level, and derecognised. <span class=\"_ _3\"></span>As a result of the conversion, no amount was due to management in respect of the loan notes at 31<span class=\"_ gs26\"> </span>December 2025 (31 December 2024: \u00a38,266k). <span class=\"_ _3\"></span>The loan notes were derecognised on con<span class=\"_ _3\"></span>version and the balance is included within<span class=\"_ gs26\"> </span>equity<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Thakral Lifestyle PTE. Ltd is a related party b<span class=\"_ _3\"></span>y virtue of its investment in The Beauty <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>ech Group plc<span class=\"_ _3\"></span>, the ultimate parent company of the Group<span class=\"_ _3\"></span>. Loan notes with a principal value of \u00a32,598k (31 December 2024: \u00a32,598k) issued by the Group were held by <span class=\"_ _3\"></span>Thakral Lifestyle PTE. Ltd. Interest was pay<span class=\"_ _3\"></span>able on the loan notes at a rate of 10% per annum. During the year ended 31 December 2025, interest of \u00a3181k (31 December 2024: \u00a3274k) was accrued in respect of these loan notes. On 3 October 2025, in connection with the Group<span class=\"_ _3\"></span>\u2019s IPO, the loan notes held by <span class=\"_ _3\"></span>Thakral Lifestyle PTE. Ltd, with a carrying value of \u00a32,208k, were novated to <span class=\"_ _3\"></span>The Beauty T<span class=\"_ _0\"></span>ech Group plc and subsequently converted into equity at that le<span class=\"_ _3\"></span>vel, and derecognised. As a r<span class=\"_ _3\"></span>esult of this conversion, no amount was due to Thakr<span class=\"_ _3\"></span>al Lifestyle PTE. Ltd at 31 December 2025 (31 December 2024: \u00a33,007k). The loan notes wer<span class=\"_ _3\"></span>e derecognised on conversion and the balance is included within equity<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>eComplete SPV<span class=\"_ _0\"></span>, now a subsidiary of The Beauty T<span class=\"_ _5\"></span>ech Group plc, was previously a related party b<span class=\"_ _3\"></span>y virtue of its investment in the Group prior to the IPO<span class=\"_ _3\"></span>. Loan notes with a principal value of \u00a313,881k (31 December 2024: \u00a313,881k) issued by the Group were held directly in Project Glow Midco Limited b<span class=\"_ _3\"></span>y the eComplete Investors, being the underlying shareholders of eComplete SPV<span class=\"_ _0\"></span>.  Interest was payable at 10% per annum. During the year ended 31 December 2025, interest of \u00a31,130k (31 December 2024: \u00a31,709k) was accrued in respect of these loan notes. On 3 October 2025, in connection with the Group<span class=\"_ _3\"></span>\u2019s IPO, the loan notes held b<span class=\"_ _3\"></span>y the eComplete Investors, with a carrying value of \u00a313,846k, were novated to <span class=\"_ _3\"></span>The Beauty T<span class=\"_ _0\"></span>ech Group plc and subsequently converted into equity at that le<span class=\"_ _3\"></span>vel, and derecognised. As a result of this con<span class=\"_ _3\"></span>version, no amount was due to eComplete Investors at 31<span class=\"_ gs26\"> </span>December 2025 (31 December 2024: \u00a318,753k). The loan notes were derecognised on con<span class=\"_ _3\"></span>version and the balance is included within equity<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Preference shar<span class=\"_ _3\"></span>es with a principal value of \u00a311,035k (31 December 2024: \u00a311,035k) issued by the Group to eComplete SPV Limited were also held prior to the IPO<span class=\"_ _3\"></span>. Interest of \u00a31,118k (31 December 2024: \u00a31,359k) was accrued during the year<span class=\"_ _0\"></span>. On 3 October 2025, in connection with the IPO<span class=\"_ _3\"></span>, preference shares with a carrying value of \u00a316,026k were con<span class=\"_ _3\"></span>verted into equity of The Beauty T<span class=\"_ _5\"></span>ech Group plc and derecognised. <span class=\"_ _3\"></span>As a result, no amount was due at 31 December 2025 (31 December 2024: \u00a314,908k). The balance is included<span class=\"_ _3\"></span> within equity<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Preference shar<span class=\"_ _3\"></span>es with a principal value of \u00a34,864k (31 December 2024: \u00a34,864k) issued by the Group were held by management. Interest was pay<span class=\"_ _3\"></span>able on the preference shares at a rate of 10% per annum.<span class=\"_ _256\"> </span>During the year ended 31 December 2025, interest of \u00a3493k (31 December 2024: \u00a3599k) was accrued in respect of the pr<span class=\"_ _3\"></span>eference shares.<span class=\"_ _256\"> </span>On 3 October 2025, in connection with the Group<span class=\"_ _3\"></span>\u2019s IPO, the prefer<span class=\"_ _3\"></span>ence shares held by management, with a carrying value of \u00a37,064k, were con<span class=\"_ _3\"></span>verted into equity of The Beauty T<span class=\"_ _0\"></span>ech Group plc and derecognised. <span class=\"_ _3\"></span>As a result of this con<span class=\"_ _3\"></span>version, no amount was due to management at 31 December 2025 (31 December 2024: \u00a36,571k). The pr<span class=\"_ _3\"></span>eference shares were derecognised on con<span class=\"_ _3\"></span>version and the balance is included within equity<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>Preference shar<span class=\"_ _3\"></span>es with a principal value of \u00a32,706k (31 December 2024: \u00a32,706k) issued by the Group were held by <span class=\"_ _3\"></span>Thakral Lifestyle PTE. Ltd. Interest was pay<span class=\"_ _3\"></span>able on the preference shares at a rate of 10% per annum. During the year ended 31 December 2025, interest of \u00a3235k (31 December 2024: \u00a3286k) was accrued in respect of the pr<span class=\"_ _3\"></span>eference shares. On 3 October 2025, in connection with the Group<span class=\"_ _3\"></span>\u2019s IPO, the prefer<span class=\"_ _3\"></span>ence shares held by Thakr<span class=\"_ _3\"></span>al Lifestyle PTE. Ltd, with a carrying value of \u00a33,370k, were converted into equity of The Beauty <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>ech Group plc and der<span class=\"_ _3\"></span>ecognised. As a r<span class=\"_ _3\"></span>esult of this conversion, no amount was due to Thakral Lifestyle PTE.<span class=\"_ _3\"></span> Ltd at 31<span class=\"_ gs26\"> </span>December 2025 (31 December 2024: \u00a33,135k). The pr<span class=\"_ _3\"></span>eference shares were derecognised on con<span class=\"_ _3\"></span>version and the balance is included within equity<span class=\"_ _3\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "<div class=\"t m0 h23 ff46 fsc fc4 sc0 ls4 ws4 gs571\">27. Financial Commitments, Guarantees and Contingent Liabilities<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs572\">As part of the acquisition of ZIIP Inc. in <span class=\"_ _3\"></span>April 2022, the Group recognised contingent consideration with a maximum contr<span class=\"_ _3\"></span>actual value </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs573\">of $6.5<span class=\"ls4\">m</span>. In accordance with IFRS 3 Business Combinations, contingent consideration is recognised at its fair value at the acquisition<span class=\"_ _3\"></span> </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs574\">date, irr<span class=\"_ _3\"></span>espective of the probability of settlement. The fair value at acquisition was determined to be $0.61<span class=\"ls4\">m</span> (\u00a30.48<span class=\"ls4\">m</span>) using a </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs575\">discounted cash flow valuation technique reflecting mark<span class=\"_ _3\"></span>et-participant assumptions in line with IFRS 13 F<span class=\"_ _3\"></span>air V<span class=\"_ _3\"></span>alue Measurement.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs576\">At 31 January 2023, there wer<span class=\"_ _3\"></span>e no changes to the expected settlement inputs used in determining fair value at acquisition. However<span class=\"_ _5\"></span>, </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs577\">the liability was adjusted for the unwinding of discounting and foreign e<span class=\"_ _3\"></span>xchange movements, with the effects recognised in the </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs578\">Consolidated Statement of Profit and Loss and Other Comprehensive Income in accor<span class=\"_ _3\"></span>dance with IFRS 9 Financial Instruments.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs579\">At 31 December 2023, management updated the valuation inputs used in the fair value model to reflect r<span class=\"_ _3\"></span>evised expectations </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs57a\">regarding potential settlement outcomes. <span class=\"_ _3\"></span>These updated inputs increased the fair value of the contingent consideration liability to </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws22 gs57b\">$2.68<span class=\"ls4 ws4\">m<span class=\"ls21\"> (\u00a32.11</span>m<span class=\"ls21\">). This change was recognised in profit or loss in accor<span class=\"_ _3\"></span>dance with IFRS 9, as subsequent remeasurements of financial </span></span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs57c\">liabilities measured at fair value through pr<span class=\"_ _3\"></span>ofit or loss are recognised in earnings.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs57d\">At 31 December 2024, the fair value was reassessed again using curr<span class=\"_ _3\"></span>ent information and revised forward-looking assumptions. </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs57e\">This<span class=\"_ gs26\"> </span>resulted in a re<span class=\"_ _3\"></span>vised fair value of $1.65<span class=\"ls4\">m<span class=\"_ _7\"></span></span> (\u00a31.32<span class=\"ls4\">m</span>). The movement reflected updated e<span class=\"_ _3\"></span>xpectations of settlement amounts </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs57f\">together with discounting and foreign ex<span class=\"_ _3\"></span>change effects. All changes were r<span class=\"_ _3\"></span>ecognised in the Consolidated Statement of Profit and Loss </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs580\">and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs581\">During the year ended 31 December 2025, the contingent consideration relating to the CB<span class=\"_ _3\"></span>T acquisition was released on 3 October<span class=\"_ _3\"></span> </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs582\">2025, coinciding with the Group<span class=\"_ _3\"></span>\u2019s IPO. In accordance with IFRS 9, the liability was der<span class=\"_ _3\"></span>ecognised when the obligation was extinguished, </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs583\">and \u00a31.3<span class=\"ls4\">m</span> was converted into equity in the plc.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs584\">As at 31 December 2025, the remaining contingent consider<span class=\"_ _3\"></span>ation liability of $1.78<span class=\"ls4\">m<span class=\"_ _7\"></span></span> (\u00a31.65<span class=\"ls4\">m</span>) relates solely to the ZIIP Inc. acquisition. </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs585\">The liability continues to be measured at fair value at each reporting date<span class=\"_ _3\"></span>, with changes arising from revised assumptions, discount </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls21 ws4 gs586\">unwind and foreign e<span class=\"_ _3\"></span>xchange movements recognised in profit or loss in accor<span class=\"_ _3\"></span>dance with IFRS 9.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls21 ws4 gs588\">F<span class=\"_ _3\"></span>air value has been determined using a Level 3 valuation technique under the IFRS 13 fair value hierarchy<span class=\"_ _0\"></span>, reflecting the use </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls21 ws4 gs589\">of significant unobservable inputs such as expected settlement amounts, discount rates and pr<span class=\"_ _3\"></span>obability-weighted outcomes.<span class=\"_ _3\"></span> </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls21 ws4 gs58a\">Disclosures on financial risk management, valuation sensitivities and fair value movements ar<span class=\"_ _3\"></span>e included in note 19 and note 21 in </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls21 ws4 gs58b\">accordance with IFRS 7 Financial Instruments: Disclosures.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls21 ws4 gs58c\">There are no further commitments, guar<span class=\"_ _3\"></span>antees or contingent liabilities arising in relation to contingent consideration arrangements </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls21 ws4 gs58d\">that require disclosur<span class=\"_ _3\"></span>e.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "27. Financial Commitments, Guarantees and Contingent Liabilities<span class=\"_ _256\"> </span>As part of the acquisition of ZIIP Inc. in <span class=\"_ _3\"></span>April 2022, the Group recognised contingent consideration with a maximum contr<span class=\"_ _3\"></span>actual value of $6.5<span class=\"ls4\">m</span>. In accordance with IFRS 3 Business Combinations, contingent consideration is recognised at its fair value at the acquisition<span class=\"_ _3\"></span> date, irr<span class=\"_ _3\"></span>espective of the probability of settlement. The fair value at acquisition was determined to be $0.61<span class=\"ls4\">m</span> (\u00a30.48<span class=\"ls4\">m</span>) using a discounted cash flow valuation technique reflecting mark<span class=\"_ _3\"></span>et-participant assumptions in line with IFRS 13 F<span class=\"_ _3\"></span>air V<span class=\"_ _3\"></span>alue Measurement.<span class=\"_ _256\"> </span>At 31 January 2023, there wer<span class=\"_ _3\"></span>e no changes to the expected settlement inputs used in determining fair value at acquisition. However<span class=\"_ _5\"></span>, the liability was adjusted for the unwinding of discounting and foreign e<span class=\"_ _3\"></span>xchange movements, with the effects recognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income in accor<span class=\"_ _3\"></span>dance with IFRS 9 Financial Instruments.<span class=\"_ _256\"> </span>At 31 December 2023, management updated the valuation inputs used in the fair value model to reflect r<span class=\"_ _3\"></span>evised expectations regarding potential settlement outcomes. <span class=\"_ _3\"></span>These updated inputs increased the fair value of the contingent consideration liability to $2.68<span class=\"ls4 ws4\">m<span class=\"ls21\"> (\u00a32.11</span>m<span class=\"ls21\">). This change was recognised in profit or loss in accor<span class=\"_ _3\"></span>dance with IFRS 9, as subsequent remeasurements of financial </span></span>liabilities measured at fair value through pr<span class=\"_ _3\"></span>ofit or loss are recognised in earnings.<span class=\"_ _256\"> </span>At 31 December 2024, the fair value was reassessed again using curr<span class=\"_ _3\"></span>ent information and revised forward-looking assumptions. This<span class=\"_ gs26\"> </span>resulted in a re<span class=\"_ _3\"></span>vised fair value of $1.65<span class=\"ls4\">m<span class=\"_ _7\"></span></span> (\u00a31.32<span class=\"ls4\">m</span>). The movement reflected updated e<span class=\"_ _3\"></span>xpectations of settlement amounts together with discounting and foreign ex<span class=\"_ _3\"></span>change effects. All changes were r<span class=\"_ _3\"></span>ecognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>During the year ended 31 December 2025, the contingent consideration relating to the CB<span class=\"_ _3\"></span>T acquisition was released on 3 October<span class=\"_ _3\"></span> 2025, coinciding with the Group<span class=\"_ _3\"></span>\u2019s IPO. In accordance with IFRS 9, the liability was der<span class=\"_ _3\"></span>ecognised when the obligation was extinguished, and \u00a31.3<span class=\"ls4\">m</span> was converted into equity in the plc.<span class=\"_ _256\"> </span>As at 31 December 2025, the remaining contingent consider<span class=\"_ _3\"></span>ation liability of $1.78<span class=\"ls4\">m<span class=\"_ _7\"></span></span> (\u00a31.65<span class=\"ls4\">m</span>) relates solely to the ZIIP Inc. acquisition. The liability continues to be measured at fair value at each reporting date<span class=\"_ _3\"></span>, with changes arising from revised assumptions, discount unwind and foreign e<span class=\"_ _3\"></span>xchange movements recognised in profit or loss in accor<span class=\"_ _3\"></span>dance with IFRS 9.<span class=\"_ _256\"> </span>F<span class=\"_ _3\"></span>air value has been determined using a Level 3 valuation technique under the IFRS 13 fair value hierarchy<span class=\"_ _0\"></span>, reflecting the use of significant unobservable inputs such as expected settlement amounts, discount rates and pr<span class=\"_ _3\"></span>obability-weighted outcomes.<span class=\"_ _3\"></span> Disclosures on financial risk management, valuation sensitivities and fair value movements ar<span class=\"_ _3\"></span>e included in note 19 and note 21 in accordance with IFRS 7 Financial Instruments: Disclosures.<span class=\"_ _256\"> </span>There are no further commitments, guar<span class=\"_ _3\"></span>antees or contingent liabilities arising in relation to contingent consideration arrangements that require disclosur<span class=\"_ _3\"></span>e.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "27. Financial Commitments, Guarantees and Contingent Liabilities<span class=\"_ _256\"> </span>As part of the acquisition of ZIIP Inc. in <span class=\"_ _3\"></span>April 2022, the Group recognised contingent consideration with a maximum contr<span class=\"_ _3\"></span>actual value of $6.5<span class=\"ls4\">m</span>. In accordance with IFRS 3 Business Combinations, contingent consideration is recognised at its fair value at the acquisition<span class=\"_ _3\"></span> date, irr<span class=\"_ _3\"></span>espective of the probability of settlement. The fair value at acquisition was determined to be $0.61<span class=\"ls4\">m</span> (\u00a30.48<span class=\"ls4\">m</span>) using a discounted cash flow valuation technique reflecting mark<span class=\"_ _3\"></span>et-participant assumptions in line with IFRS 13 F<span class=\"_ _3\"></span>air V<span class=\"_ _3\"></span>alue Measurement.<span class=\"_ _256\"> </span>At 31 January 2023, there wer<span class=\"_ _3\"></span>e no changes to the expected settlement inputs used in determining fair value at acquisition. However<span class=\"_ _5\"></span>, the liability was adjusted for the unwinding of discounting and foreign e<span class=\"_ _3\"></span>xchange movements, with the effects recognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income in accor<span class=\"_ _3\"></span>dance with IFRS 9 Financial Instruments.<span class=\"_ _256\"> </span>At 31 December 2023, management updated the valuation inputs used in the fair value model to reflect r<span class=\"_ _3\"></span>evised expectations regarding potential settlement outcomes. <span class=\"_ _3\"></span>These updated inputs increased the fair value of the contingent consideration liability to $2.68<span class=\"ls4 ws4\">m<span class=\"ls21\"> (\u00a32.11</span>m<span class=\"ls21\">). This change was recognised in profit or loss in accor<span class=\"_ _3\"></span>dance with IFRS 9, as subsequent remeasurements of financial </span></span>liabilities measured at fair value through pr<span class=\"_ _3\"></span>ofit or loss are recognised in earnings.<span class=\"_ _256\"> </span>At 31 December 2024, the fair value was reassessed again using curr<span class=\"_ _3\"></span>ent information and revised forward-looking assumptions. This<span class=\"_ gs26\"> </span>resulted in a re<span class=\"_ _3\"></span>vised fair value of $1.65<span class=\"ls4\">m<span class=\"_ _7\"></span></span> (\u00a31.32<span class=\"ls4\">m</span>). The movement reflected updated e<span class=\"_ _3\"></span>xpectations of settlement amounts together with discounting and foreign ex<span class=\"_ _3\"></span>change effects. All changes were r<span class=\"_ _3\"></span>ecognised in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span>During the year ended 31 December 2025, the contingent consideration relating to the CB<span class=\"_ _3\"></span>T acquisition was released on 3 October<span class=\"_ _3\"></span> 2025, coinciding with the Group<span class=\"_ _3\"></span>\u2019s IPO. In accordance with IFRS 9, the liability was der<span class=\"_ _3\"></span>ecognised when the obligation was extinguished, and \u00a31.3<span class=\"ls4\">m</span> was converted into equity in the plc.<span class=\"_ _256\"> </span>As at 31 December 2025, the remaining contingent consider<span class=\"_ _3\"></span>ation liability of $1.78<span class=\"ls4\">m<span class=\"_ _7\"></span></span> (\u00a31.65<span class=\"ls4\">m</span>) relates solely to the ZIIP Inc. acquisition. The liability continues to be measured at fair value at each reporting date<span class=\"_ _3\"></span>, with changes arising from revised assumptions, discount unwind and foreign e<span class=\"_ _3\"></span>xchange movements recognised in profit or loss in accor<span class=\"_ _3\"></span>dance with IFRS 9.<span class=\"_ _256\"> </span>F<span class=\"_ _3\"></span>air value has been determined using a Level 3 valuation technique under the IFRS 13 fair value hierarchy<span class=\"_ _0\"></span>, reflecting the use of significant unobservable inputs such as expected settlement amounts, discount rates and pr<span class=\"_ _3\"></span>obability-weighted outcomes.<span class=\"_ _3\"></span> Disclosures on financial risk management, valuation sensitivities and fair value movements ar<span class=\"_ _3\"></span>e included in note 19 and note 21 in accordance with IFRS 7 Financial Instruments: Disclosures.<span class=\"_ _256\"> </span>There are no further commitments, guar<span class=\"_ _3\"></span>antees or contingent liabilities arising in relation to contingent consideration arrangements that require disclosur<span class=\"_ _3\"></span>e.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "<div class=\"t m3 h23 ff46 fsc fc4 sc0 ls4 ws4 gs58f\">28. Defined Contribution Schemes<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs590\">The Group operates a defined contribution pension scheme<span class=\"_ _3\"></span>. The assets of the scheme are held separately fr<span class=\"_ _3\"></span>om those of the Group in an </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs591\">independently administered fund. <span class=\"_ _3\"></span>The pension cost charge represents contributions payable b<span class=\"_ _3\"></span>y the Group to the fund and amounted to </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs592\">\u00a3244k for the year ended 31 December 2025 (2024: \u00a3243k). Contributions totalling \u00a313k were pa<span class=\"_ _3\"></span>yable to the fund at 31 December 2025 </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs593\">(2024: \u00a39k) and are included in trade and other pa<span class=\"_ _3\"></span>yables.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "28. Defined Contribution Schemes<span class=\"_ _256\"> </span>The Group operates a defined contribution pension scheme<span class=\"_ _3\"></span>. The assets of the scheme are held separately fr<span class=\"_ _3\"></span>om those of the Group in an independently administered fund. <span class=\"_ _3\"></span>The pension cost charge represents contributions payable b<span class=\"_ _3\"></span>y the Group to the fund and amounted to \u00a3244k for the year ended 31 December 2025 (2024: \u00a3243k). Contributions totalling \u00a313k were pa<span class=\"_ _3\"></span>yable to the fund at 31 December 2025 (2024: \u00a39k) and are included in trade and other pa<span class=\"_ _3\"></span>yables.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDefinedContributionPlansExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "<div class=\"t m3 h23 ff46 fsc fc4 sc0 ls4 ws4 gs595\">29. Events after the Reporting Date<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs596\">There ha<span class=\"_ _3\"></span>ve been no events subsequent to 31 December 2025 that require adjustment to these Group Financial Statements. </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs597\">Since the reporting date<span class=\"_ _3\"></span>, the Group has continued to trade in line with management\u2019s expectations.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs598\">On 25 March 2026, the Group enter<span class=\"_ _3\"></span>ed into an unsecured \u00a312.5m trade finance facility with Santander<span class=\"_ _0\"></span>. The facility is a<span class=\"_ _3\"></span>vailable to support </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs599\">the Group<span class=\"_ _3\"></span>\u2019s working capital requirements.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs59a\">On 1 January 2026, the Company established the Combined Incentive Plan for eligible emplo<span class=\"_ _3\"></span>yees, comprising a performance-based </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs59b\">element link<span class=\"_ _3\"></span>ed to A<span class=\"_ _3\"></span>djusted EBITDA<span class=\"_ _3\"></span> targets for the financial year ending 31 December 2026; the awar<span class=\"_ _3\"></span>ds were assigned to participants in </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs59c\">March 2026 and will give rise to share-based pa<span class=\"_ _3\"></span>yment charges and related employee costs under IFRS 2 and IAS 19 r<span class=\"_ _3\"></span>espectively over </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs59d\">the vesting period. The maximum aggr<span class=\"_ _3\"></span>egate charge to the income statement is estimated at approximately \u00a35.6m before tax, dependent </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs59e\">on performance outcome.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs59f\">These represent non-adjusting e<span class=\"_ _3\"></span>vents after the reporting date and, accordingly<span class=\"_ _3\"></span>, no adjustments have been made to these Financial </div><div class=\"t m3 h15 ff46 fsd fc5 sc0 ls4 ws4 gs5a0\">Statements.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "<div class=\"t m0 h23 ff46 fsc fc4 sc0 ls4 ws4 gs5a2\">30. Notes Supporting the Consolidated Statement of Cash Flows<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs5a3\">Cash and cash equivalents for purposes of the cash flow statement comprise:<span class=\"_ _256\"> </span></div><div class=\"gs5a4\"><table class=\"s w183 hf1\" id=\"_293df59b-eeba-4d41-a7e0-1335d529e75d\"><tr><td></td><td class=\"t m0 x3d2 h16 y23f0 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d3 h16 y23f0 ff47 fs9 fc0 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x3d4 h16 y23f1 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y23f1 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y230b w1a2 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">Cash at bank and in hand<span class=\"_ _256\"> </span></div></td><td class=\"c n x62d y2246 wc6 hc6\"><div class=\"t m0 x1ef h9 y23f2 ff47 fs5 fc5 sc0 ls4 ws4\">40,796<span class=\"_ _256\"> </span></div></td><td class=\"c n x62e y2246 wc6 hc6\"><div class=\"t m0 x1ef h9 y23f2 ff47 fs5 fc5 sc0 ls4 ws4\">14,538<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs5a5\">There are no significant amounts of cash and cash equivalents that ar<span class=\"_ _3\"></span>e held by the Group that are not available to the Gr<span class=\"_ _3\"></span>oup.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs5a6\">Movements in the Group<span class=\"_ _3\"></span>\u2019s liabilities arising from financing activities have been analy<span class=\"_ _3\"></span>sed below:<span class=\"_ _256\"> </span></div><div class=\"gs5a7\"><table class=\"s w1a0 hf0\" id=\"_01d693a8-f676-4d9c-a756-a1eb58d05801\"><tr><td class=\"t m0 x570 ha y23eb ff47 fs5 fc5 sc0 ls4 ws4\">31 December 2025<span class=\"_ _256\"> </span></td><td class=\"t m0 x605 h16 y23ec ff47 fs9 fc0 sc0 ls4 ws4\">Lease<span class=\"_ _256\"> </span></td><td class=\"t m0 x606 h16 y23ec ff47 fs9 fc0 sc0 ls4 ws4\">Non-current<span class=\"_ _256\"> </span></td><td class=\"t m0 x607 h16 y23ec ff47 fs9 fc0 sc0 ls4 ws4\">Current<span class=\"_ _256\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x608 h16 y23ed ff47 fs9 fc0 sc0 ls4 ws4\">Liabilities<span class=\"_ _256\"> </span></td><td class=\"t m0 x609 h16 y23ed ff47 fs9 fc0 sc0 ls4 ws4\">borrowings<span class=\"_ _256\"> </span></td><td class=\"t m0 x60a h16 y23ed ff47 fs9 fc0 sc0 ls4 ws4\">borrowings<span class=\"_ _256\"> </span></td><td class=\"t m0 x60b h16 y23ed ff47 fs9 fc0 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x60c h16 y23ee ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x60d h16 y23ee ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x56e h16 y23ee ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x56f h16 y23ee ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x571 y22f9 w111 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">At 1 January 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x60e y22f9 w118 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">2,050<span class=\"_ _256\"> </span></div></td><td class=\"c n x60f y22f9 w5b hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">41,541<span class=\"_ _256\"> </span></div></td><td class=\"c n x621 y22f9 w38 hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">71<span class=\"_ _256\"> </span></div></td><td class=\"c n x622 y22f9 w5a hb7\"><div class=\"t m0 x1ef h9 y222e ff46 fs5 fc5 sc0 ls4 ws4\">43,662<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x571 y2317 w19e hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Cash flows<span class=\"_ _256\"> </span></div></td><td class=\"c n x612 y2317 w3a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(651)<span class=\"_ _256\"> </span></div></td><td class=\"c n x623 y2317 w36 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(26,556)<span class=\"_ _256\"> </span></div></td><td class=\"c n x624 y2317 w4d hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(71)<span class=\"_ _256\"> </span></div></td><td class=\"c n x625 y2317 w32 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(27,350)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m9 x570 ha5 y23ef ff46 fs35 fc5 sc0 ls4 ws4\">Non cash flows<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x571 y2322 w1a1 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Other movements<span class=\"_ _3\"></span>*<span class=\"_ _256\"> </span></div></td><td class=\"c n x626 y2322 w118 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,500<span class=\"_ _256\"> </span></div></td><td class=\"c n x627 y2322 w36 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(14,760)<span class=\"_ _256\"> </span></div></td><td class=\"c n x628 y2322 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x629 y2322 w32 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(12,413)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x571 y2246 w11f hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">At 31 December 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x61e y2246 w126 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">3,899<span class=\"_ _256\"> </span></div></td><td class=\"c n x62a y2246 w16a hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x62b y2246 w16a hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x62c y2246 wc5 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">3,899<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"gs5a8\"><table class=\"s w19d hef\" id=\"_9511cd64-2f32-45f2-ad9f-bef15cd4b72e\"><tr><td class=\"t m0 x570 ha y23e6 ff47 fs5 fc5 sc0 ls4 ws4\">31 December 2024<span class=\"_ _256\"> </span></td><td class=\"t m0 x605 h16 y23e7 ff47 fs9 fc0 sc0 ls4 ws4\">Lease<span class=\"_ _256\"> </span></td><td class=\"t m0 x606 h16 y23e7 ff47 fs9 fc0 sc0 ls4 ws4\">Non-current<span class=\"_ _256\"> </span></td><td class=\"t m0 x607 h16 y23e7 ff47 fs9 fc0 sc0 ls4 ws4\">Current<span class=\"_ _256\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x608 h16 y23e8 ff47 fs9 fc0 sc0 ls4 ws4\">Liabilities<span class=\"_ _256\"> </span></td><td class=\"t m0 x609 h16 y23e8 ff47 fs9 fc0 sc0 ls4 ws4\">borrowings<span class=\"_ _256\"> </span></td><td class=\"t m0 x60a h16 y23e8 ff47 fs9 fc0 sc0 ls4 ws4\">borrowings<span class=\"_ _256\"> </span></td><td class=\"t m0 x60b h16 y23e8 ff47 fs9 fc0 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x60c h16 y23e9 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x60d h16 y23e9 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x56e h16 y23e9 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x56f h16 y23e9 ff47 fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x571 y2313 w111 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">At 1 January 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x60e y2313 w118 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">1,988<span class=\"_ _256\"> </span></div></td><td class=\"c n x60f y2313 w5b hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">38,299<span class=\"_ _256\"> </span></div></td><td class=\"c n x610 y2313 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">4,874<span class=\"_ _256\"> </span></div></td><td class=\"c n x611 y2313 w5a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">45,161<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x571 y23a2 w19e hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Cash flows<span class=\"_ _256\"> </span></div></td><td class=\"c n x612 y23a2 w3a hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(447)<span class=\"_ _256\"> </span></div></td><td class=\"c n x613 y23a2 w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x614 y23a2 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(6,998)<span class=\"_ _256\"> </span></div></td><td class=\"c n x615 y23a2 w3c hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">(7,445)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m9 x570 ha5 y23ea ff46 fs35 fc5 sc0 ls4 ws4\">Non cash flows<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x571 y22fc wd7 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange<span class=\"_ _256\"> </span></div></td><td class=\"c n x616 y22fc w2f hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">7<span class=\"_ _256\"> </span></div></td><td class=\"c n x617 y22fc w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x618 y22fc w43 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x619 y22fc w2f hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">7<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x571 y2322 w19f hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">Other movements<span class=\"_ _256\"> </span></div></td><td class=\"c n x61a y2322 w112 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">502<span class=\"_ _256\"> </span></div></td><td class=\"c n x61b y2322 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">3,242<span class=\"_ _256\"> </span></div></td><td class=\"c n x61c y2322 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">2,195<span class=\"_ _256\"> </span></div></td><td class=\"c n x61d y2322 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff46 fs5 fc5 sc0 ls4 ws4\">5,939<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x571 y2246 w11f hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">At 31 December 2024<span class=\"_ _256\"> </span></div></td><td class=\"c n x61e y2246 w126 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">2,050<span class=\"_ _256\"> </span></div></td><td class=\"c n x60f y2246 wcb hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">41,541<span class=\"_ _256\"> </span></div></td><td class=\"c n x61f y2246 w38 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">71<span class=\"_ _256\"> </span></div></td><td class=\"c n x620 y2246 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff47 fs5 fc5 sc0 ls4 ws4\">43,662<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 hf ff46 fs9 fc5 sc0 ls4 ws4 gs5a9\">*Other movements relate to the new lease agr<span class=\"_ _3\"></span>eements, modification and amendments to existing lease agreements, interest accrual, foreign ex<span class=\"_ _3\"></span>change movements </div><div class=\"t m0 hf ff46 fs9 fc5 sc0 ls4 ws4 gs5aa\">and movement from non-current borr<span class=\"_ _3\"></span>owings to current borrowings.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs5ab\">For the year ended 31 December 2025, other non-cash mo<span class=\"_ _3\"></span>vements on non-current borrowings of (\u00a314,760k) (2024: \u00a33,242k) comprise: </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs5ac\">the novation and con<span class=\"_ _3\"></span>version of shareholder loan notes into 7,099,170 ordinary shares of The Beauty <span class=\"_ _3\"></span>T<span class=\"_ _0\"></span>ech Group plc totalling \u00a320,257k </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs5ad\">(2024: \u00a3nil); partially offset by the accrual of interest on borr<span class=\"_ _3\"></span>owings of \u00a35,344k prior to conversion. Other non-cash movements on lease </div><div class=\"t m0 h15 ff46 fsd fc5 sc0 ls4 ws4 gs5ae\">liabilities of \u00a32,500k (2024: \u00a3502k) comprise additions from new lease agr<span class=\"_ _3\"></span>eements and modifications to existing leases.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "<div class=\"t m3 h23 ff4a fsc fc4 sc0 ls4 ws4 gs5b0\">31. Share-Based Pa<span class=\"_ _3\"></span>yment<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5b1\">During the year<span class=\"_ _0\"></span>, share options were gr<span class=\"_ _3\"></span>anted on 23 September 2025. These options were issued to directors of the Gr<span class=\"_ _3\"></span>oup as an IPO award </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5b2\">and were conditional on admission to the London Stock Ex<span class=\"_ _3\"></span>change. </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5b3\">The share-based payment char<span class=\"_ _3\"></span>ge in relation to these options during the year was \u00a3951k (2024: \u00a3nil).<span class=\"_ _256\"> </span></div><div class=\"gs5b4\"><table class=\"s w1a3 hf2\" id=\"_12227b6c-363f-49ef-b728-0ca9e93a4f5b\"><tr><td class=\"c n x1f8 y23f3 w1a4 hb6\"><div class=\"t m3 x1ef h16 y2228 ff4b fs9 fc0 sc0 ls4 ws4\">A<span class=\"_ _3\"></span>ward date<span class=\"_ _256\"> </span></div></td><td class=\"c n x62f y23f3 w1a5 hb6\"><div class=\"t m3 x1ef h16 y2228 ff4b fs9 fc0 sc0 ls4 ws4\">No. of options awarded<span class=\"_ _256\"> </span></div></td><td class=\"c n x630 y23f3 w1a6 hb6\"><div class=\"t m3 x1ef h16 y2228 ff4b fs9 fc0 sc0 ls4 ws4\">Share price at grant date (\u00a3)</div></td><td class=\"c n x631 y23f3 w1a7 hb6\"><div class=\"t m3 x1ef h16 y2228 ff4b fs9 fc0 sc0 ls4 ws4\">Exercise price (\u00a3)<span class=\"_ _256\"> </span></div></td><td class=\"c n x632 y23f3 w1a8 hb6\"><div class=\"t m3 x1ef h16 y2228 ff4b fs9 fc0 sc0 ls4 ws4\">Fair v<span class=\"_ _3\"></span>alue at grant date (\u00a3)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w1a9 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">23 September 2025<span class=\"_ _256\"> </span></div></td><td class=\"c n x633 y2246 w1aa hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">4,500,000<span class=\"_ _256\"> </span></div></td><td class=\"c n x634 y2246 w1ab hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">2.71<span class=\"_ _256\"> </span></div></td><td class=\"c n x635 y2246 w1ac hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">\u00a3nil<span class=\"_ _256\"> </span></div></td><td class=\"c n x636 y2246 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">\u00a32.71<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5b5\">During the 16 month period ended 31 January 2023, certain employees pur<span class=\"_ _3\"></span>chased C Ordinary and D Ordinary shares in the Group<span class=\"_ _3\"></span>. The </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5b6\">shares were issued b<span class=\"_ _3\"></span>y Project Glow T<span class=\"_ _5\"></span>opco Ltd to certain employees of the Group. <span class=\"_ _3\"></span>The shares are treated as equity settled share-based </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5b7\">payment arrangement.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5b8\">The C Ordinary shares vest on a number of criteria o<span class=\"_ _3\"></span>ver a graded variable period following issue. <span class=\"_ _3\"></span>The vesting conditions include the </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5b9\">requirement for emplo<span class=\"_ _3\"></span>yees to continue in employment for either a specified period or until an exit event.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5ba\">The D Ordinary shares vest on a number of criteria o<span class=\"_ _3\"></span>ver a graded variable period following issue. <span class=\"_ _3\"></span>The vesting conditions include the </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5bb\">requirement for emplo<span class=\"_ _3\"></span>yees to continue in employment for either a specified period or until an exit event. Some D Or<span class=\"_ _3\"></span>dinary shares include </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5bc\">EBITD<span class=\"_ _3\"></span>A related vesting conditions.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5bd\">The fair value of the growth shar<span class=\"_ _3\"></span>es granted is determined using the Monte-Carlo simulation model. The model is internationally </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5be\">recognised as being appropriate to value similar emplo<span class=\"_ _3\"></span>yee share schemes, and it was deemed that this approach would result in a </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5bf\">materially accurate estimate of the fair value<span class=\"_ _3\"></span>. The following assumptions were used:<span class=\"_ _256\"> </span></div><div class=\"t m3 h9 ff4a fs5 fc5 sc0 ls4 ws4 gs5c0\">\u2022 <span class=\"_ _b\"> </span>Risk<span class=\"_ _0\"></span>-free rate<span class=\"_ _9d\"> </span>0.44% to 4.78%<span class=\"_ _256\"> </span></div><div class=\"t m3 h9 ff4a fs5 fc5 sc0 ls4 ws87 gs5c1\">\u2022 V<span class=\"_ _3\"></span>olatility<span class=\"_ _4c\"> </span><span class=\"ws4\">44.29% to 53.05%<span class=\"_ _256\"> </span></span></div><div class=\"t m3 h9 ff4a fs5 fc5 sc0 ls4 ws29 gs5c2\">\u2022 <span class=\"_ _b\"> </span>Dividend Yield<span class=\"_ _b2\"> </span><span class=\"ws4\">0.00%<span class=\"_ _256\"> </span></span></div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5c3\">The share-based payment char<span class=\"_ _3\"></span>ge in relation to these shares during the year was \u00a3582k (2024: \u00a3836k).<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5c4\">The Group<span class=\"_ _3\"></span>\u2019s IPO on 3 October 2025 was an exit event in relation to these shar<span class=\"_ _3\"></span>e-based payments, resulting in their conversion to equity </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5c5\">in the Company<span class=\"_ _0\"></span>, or settlement in cash. The share-based payment r<span class=\"_ _3\"></span>eserve balance sat in equity was transferred into retained earnings </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5c6\">following the exit e<span class=\"_ _3\"></span>vent.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "<div class=\"t m3 h23 ff4a fsc fc4 sc0 ls4 ws4 gs5c8\">32. First <span class=\"_ _3\"></span>Time A<span class=\"_ _3\"></span>doption of UK<span class=\"_ _5\"></span>-<span class=\"_ _3\"></span>Adopted IFRS<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5c9\">As stated in note 1, these are the Gr<span class=\"_ _3\"></span>oup\u2019s first consolidated Financial Statements prepar<span class=\"_ _3\"></span>ed in accordance with UK<span class=\"_ _3\"></span>-adopted IFRSs. </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5ca\">In preparing its opening IFRS Balance Sheet, the Group has adjusted amounts r<span class=\"_ _3\"></span>eported previously in Financial Statements prepared </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5cb\">in accordance with its old basis of accounting (FRS 102). <span class=\"_ _3\"></span>An explanation of how the transition from FRS 102 to UK<span class=\"_ _0\"></span>-adopted IFRSs </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5cc\">has affected the Group financial position, financial performance and cash flows is set out in the follo<span class=\"_ _3\"></span>wing tables and the notes that </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5cd\">accompany the tables.<span class=\"_ _256\"> </span></div><div class=\"t m0 h25 ff4c fsa fc1 sc0 ls4 ws4 gs5cf\">Statement of financial position (extract)<span class=\"_ _256\"> </span></div><div class=\"gs5d0\"><table class=\"s w1ad hf3\" id=\"_d0880d1a-cf84-4634-8906-7a277b68f72b\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x51a h16 y23f4 ff4b fs9 fc0 sc0 ls4 ws4\">As pre<span class=\"_ _3\"></span>viously </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x637 h16 y23f5 ff4b fs9 fc0 sc0 ls4 ws4\">As pre<span class=\"_ _3\"></span>viously </td><td></td><td></td><td class=\"t m0 x638 h16 y23f6 ff4b fs9 fc0 sc0 ls4 ws4\">stated under </td><td class=\"t m0 x639 h16 y23f7 ff4b fs9 fc0 sc0 ls4 ws4\">Effect of </td><td class=\"t m0 x63a h16 y23f8 ff4b fs9 fc0 sc0 ls4 ws4\">Post transition </td></tr><tr><td></td><td class=\"t m0 x63b h16 y23f9 ff4b fs9 fc0 sc0 ls4 ws4\">stated under </td><td class=\"t m0 x63c h16 y23f9 ff4b fs9 fc0 sc0 ls4 ws4\">Effect of </td><td class=\"t m0 x37f h16 y23f9 ff4b fs9 fc0 sc0 ls4 ws4\">Post transition </td><td class=\"t m0 x63d h16 y23fa ff4b fs9 fc0 sc0 ls4 ws4\">FRS 102<span class=\"_ _256\"> </span></td><td class=\"t m0 x63e h16 y23fb ff4b fs9 fc0 sc0 ls4 ws4\">transition<span class=\"_ _256\"> </span></td><td class=\"t m0 x63f h16 y23fc ff4b fs9 fc0 sc0 ls4 ws4\">under IFRS<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x640 h16 y23fd ff4b fs9 fc0 sc0 ls4 ws4\">FRS 102<span class=\"_ _256\"> </span></td><td class=\"t m0 x641 h16 y23fd ff4b fs9 fc0 sc0 ls4 ws4\">transition<span class=\"_ _256\"> </span></td><td class=\"t m0 x642 h16 y23fd ff4b fs9 fc0 sc0 ls4 ws4\">under IFRS<span class=\"_ _256\"> </span></td><td class=\"t m0 x51a h16 y23fe ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td><td class=\"t m0 x643 h16 y23ff ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td><td class=\"t m0 x644 h16 y2400 ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td></tr><tr><td></td><td class=\"t m0 x645 h16 y2401 ff4b fs9 fc0 sc0 ls4 ws4\">1 January 2024<span class=\"_ _256\"> </span></td><td class=\"t m0 x5ce h16 y2401 ff4b fs9 fc0 sc0 ls4 ws4\">1 January 2024<span class=\"_ _256\"> </span></td><td class=\"t m0 x646 h16 y2401 ff4b fs9 fc0 sc0 ls4 ws4\">1 January 2024<span class=\"_ _256\"> </span></td><td class=\"t m0 x647 h16 y2402 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td><td class=\"t m0 x648 h16 y2403 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td><td class=\"t m0 x22b h16 y2404 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x649 h16 y2405 ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x64a h16 y2405 ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x5bd h16 y2405 ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x64b h16 y2406 ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x64c h16 y2407 ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y2408 ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2409 w1ae hc6\"><div class=\"t m0 x1ef h9 y23f2 ff4b fs5 fc5 sc0 ls4 ws4\">Non-current assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x64d y240a wca hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">51,748<span class=\"_ _256\"> </span></div></td><td class=\"c n x64e y240a w118 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">7,831<span class=\"_ _256\"> </span></div></td><td class=\"c n x64f y240a w5a hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">59,579<span class=\"_ _256\"> </span></div></td><td class=\"c n x650 y240a w5a hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">47,333<span class=\"_ _256\"> </span></div></td><td class=\"c n x651 y240a w41 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">9,759<span class=\"_ _256\"> </span></div></td><td class=\"c n x652 y240a w5b hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">57,093<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m0 x22c ha y240b ff4b fs5 fc5 sc0 ls4 ws4\">Current assets<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x22c h9 y240c ff4a fs5 fc5 sc0 ls4 ws4\">Debtors: Amounts falling due within </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y240d w1af hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">one year<span class=\"_ _256\"> </span></div></td><td class=\"c n x653 y240d wca hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">20,021<span class=\"_ _256\"> </span></div></td><td class=\"c n x654 y240d w11a hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(67)<span class=\"_ _256\"> </span></div></td><td class=\"c n x655 y240d w5a hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">19,954<span class=\"_ _256\"> </span></div></td><td class=\"c n x656 y240d w5a hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">33,907<span class=\"_ _256\"> </span></div></td><td class=\"c n x657 y240d w4d hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(80)<span class=\"_ _256\"> </span></div></td><td class=\"c n x658 y240d w5b hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">33,827<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y240e w1b0 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">Cash<span class=\"_ _256\"> </span></div></td><td class=\"c n x653 y240e wca hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">12,021<span class=\"_ _256\"> </span></div></td><td class=\"c n x659 y240e w1b1 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x65a y240e w5a hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">12,021<span class=\"_ _256\"> </span></div></td><td class=\"c n x65b y240e w5a hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">14,538<span class=\"_ _256\"> </span></div></td><td class=\"c n x65c y240e w1b2 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x65d y240e w5a hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">14,538<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m0 x22c ha y240f ff4b fs5 fc5 sc0 ls4 ws4\">Current liabilities<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x22c h9 y2410 ff4a fs5 fc5 sc0 ls4 ws4\">Creditors: <span class=\"_ _3\"></span>Amounts falling due within </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y22db w1af hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">one year<span class=\"_ _256\"> </span></div></td><td class=\"c n x65e y22db wc0 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(19,924)<span class=\"_ _256\"> </span></div></td><td class=\"c n x65f y22db w39 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(1,015)<span class=\"_ _256\"> </span></div></td><td class=\"c n x660 y22db w36 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(20,939)<span class=\"_ _256\"> </span></div></td><td class=\"c n x661 y22db w32 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(24,973)<span class=\"_ _256\"> </span></div></td><td class=\"c n x662 y22db w39 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(2,452)<span class=\"_ _256\"> </span></div></td><td class=\"c n x663 y22db w32 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(27,425)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2411 w1b3 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal assets less current liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x664 y2411 wc3 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">63,866<span class=\"_ _256\"> </span></div></td><td class=\"c n x665 y2411 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">6,749<span class=\"_ _256\"> </span></div></td><td class=\"c n x666 y2411 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">70,615<span class=\"_ _256\"> </span></div></td><td class=\"c n x667 y2411 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">70,805<span class=\"_ _256\"> </span></div></td><td class=\"c n x668 y2411 wc5 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">7,227<span class=\"_ _256\"> </span></div></td><td class=\"c n x669 y2411 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">78,032<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m0 x22c ha y2412 ff4b fs5 fc5 sc0 ls4 ws4\">Non-current liabilities<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1f8 y2413 w1b4 hc4\"><div class=\"t m0 x1ef h9 y22de ff4a fs5 fc5 sc0 ls4 ws4\">Creditors: <span class=\"_ _3\"></span>Amounts falling due after<span class=\"_ _256\"> </span></div><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">one year<span class=\"_ _256\"> </span></div></td><td class=\"c n x65e y2413 wc0 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(66,731)<span class=\"_ _256\"> </span></div></td><td class=\"c n x65f y2413 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(1,745)<span class=\"_ _256\"> </span></div></td><td class=\"c n x660 y2413 w36 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(68,476)<span class=\"_ _256\"> </span></div></td><td class=\"c n x661 y2413 w32 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(72,825)<span class=\"_ _256\"> </span></div></td><td class=\"c n x662 y2413 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(1,753)<span class=\"_ _256\"> </span></div></td><td class=\"c n x663 y2413 w32 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(74,578)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22f1 w6a hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Deferred tax liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x66a y22f1 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(3,709)<span class=\"_ _256\"> </span></div></td><td class=\"c n x66b y22f1 w3a hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(598)<span class=\"_ _256\"> </span></div></td><td class=\"c n x66c y22f1 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(4,307)<span class=\"_ _256\"> </span></div></td><td class=\"c n x66d y22f1 w3c hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(3,239)<span class=\"_ _256\"> </span></div></td><td class=\"c n x32e y22f1 w3a hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(599)<span class=\"_ _256\"> </span></div></td><td class=\"c n x66e y22f1 w3c hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(3,838)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2414 w67 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Provisions<span class=\"_ _256\"> </span></div></td><td class=\"c n x66f y2414 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(5,136)<span class=\"_ _256\"> </span></div></td><td class=\"c n x670 y2414 w118 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">1,730<span class=\"_ _256\"> </span></div></td><td class=\"c n x671 y2414 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(3,406)<span class=\"_ _256\"> </span></div></td><td class=\"c n x672 y2414 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(5,063)<span class=\"_ _256\"> </span></div></td><td class=\"c n x673 y2414 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">2,443<span class=\"_ _256\"> </span></div></td><td class=\"c n x674 y2414 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(2,620)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2415 w16b hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">Net assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x675 y2415 w1b5 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(11,710)<span class=\"_ _256\"> </span></div></td><td class=\"c n x676 y2415 w126 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">6,136<span class=\"_ _256\"> </span></div></td><td class=\"c n x677 y2415 w17b hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(5,574)<span class=\"_ _256\"> </span></div></td><td class=\"c n x678 y2415 w1b6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(10,322)<span class=\"_ _256\"> </span></div></td><td class=\"c n x679 y2415 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">7,318<span class=\"_ _256\"> </span></div></td><td class=\"c n x67a y2415 w177 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(3,004)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m0 x22c ha y2416 ff4b fs5 fc5 sc0 ls4 ws4\">Capital and reserves (retained </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y2246 w1b7 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">earnings)<span class=\"_ _256\"> </span></div></td><td class=\"c n x67b y2246 w1b6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(11,710)<span class=\"_ _256\"> </span></div></td><td class=\"c n x665 y2246 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">6,136<span class=\"_ _256\"> </span></div></td><td class=\"c n x67c y2246 w177 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(5,574)<span class=\"_ _256\"> </span></div></td><td class=\"c n x67d y2246 w1b6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(10,322)<span class=\"_ _256\"> </span></div></td><td class=\"c n x67e y2246 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">7,318<span class=\"_ _256\"> </span></div></td><td class=\"c n x67f y2246 w177 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(3,004)<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 h25 ff4c fsa fc1 sc0 ls4 ws4 gs5d1\">Statement of profit and loss and other comprehensive income (e<span class=\"_ _3\"></span>xtract)<span class=\"_ _256\"> </span></div><div class=\"gs5d2\"><table class=\"s w1b8 hf4\" id=\"_8314b824-1f0f-4990-af78-e56a9a5505b2\"><tr><td></td><td class=\"t m0 x51a h16 y2417 ff4b fs9 fc0 sc0 ls4 ws4\">As pre<span class=\"_ _3\"></span>viously </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x638 h16 y2418 ff4b fs9 fc0 sc0 ls4 ws4\">stated under </td><td class=\"t m0 x639 h16 y2419 ff4b fs9 fc0 sc0 ls4 ws4\">Effect of </td><td class=\"t m0 x63a h16 y241a ff4b fs9 fc0 sc0 ls4 ws4\">Post transition </td></tr><tr><td></td><td class=\"t m0 x63d h16 y241b ff4b fs9 fc0 sc0 ls4 ws4\">FRS 102<span class=\"_ _256\"> </span></td><td class=\"t m0 x63e h16 y241c ff4b fs9 fc0 sc0 ls4 ws4\">transition<span class=\"_ _256\"> </span></td><td class=\"t m0 x63f h16 y241d ff4b fs9 fc0 sc0 ls4 ws4\">under IFRS<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x680 h16 y241e ff4b fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m0 x681 h16 y241f ff4b fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d1 h16 y2420 ff4b fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x51a h16 y2421 ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td><td class=\"t m0 x643 h16 y2422 ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td><td class=\"t m0 x644 h16 y2423 ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td></tr><tr><td></td><td class=\"t m0 x647 h16 y2424 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td><td class=\"t m0 x648 h16 y2425 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td><td class=\"t m0 x22b h16 y2426 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x64b h16 y2427 ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x64c h16 y2428 ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y2429 ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y242a w2e hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Revenue<span class=\"_ _256\"> </span></div></td><td class=\"c n x682 y242a w30 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">101,124<span class=\"_ _256\"> </span></div></td><td class=\"c n x683 y242a w1b2 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x684 y242a w30 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">101,124<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y242b w1b9 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Amortisation<span class=\"_ _256\"> </span></div></td><td class=\"c n x685 y242b w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(4,115)<span class=\"_ _256\"> </span></div></td><td class=\"c n x686 y242b w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">3,433<span class=\"_ _256\"> </span></div></td><td class=\"c n x687 y242b w3a hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(682)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y239d w1ba hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Operating costs<span class=\"_ _256\"> </span></div></td><td class=\"c n x688 y239d w32 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(84,510)<span class=\"_ _256\"> </span></div></td><td class=\"c n x689 y239d w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(3,351)<span class=\"_ _256\"> </span></div></td><td class=\"c n x68a y239d w32 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(87,861)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2301 w1bb hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">Operating profit<span class=\"_ _256\"> </span></div></td><td class=\"c n x68b y2301 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">12,499<span class=\"_ _256\"> </span></div></td><td class=\"c n x68c y2301 w38 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">82<span class=\"_ _256\"> </span></div></td><td class=\"c n x514 y2301 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">12,581<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22f9 w1bc hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Fair value mo<span class=\"_ _3\"></span>vements<span class=\"_ _256\"> </span></div></td><td class=\"c n x68d y22f9 w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">112<span class=\"_ _256\"> </span></div></td><td class=\"c n x68e y22f9 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">1,135<span class=\"_ _256\"> </span></div></td><td class=\"c n x68f y22f9 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">1,247<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa w46 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Finance costs<span class=\"_ _256\"> </span></div></td><td class=\"c n x690 y22fa w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(8,592)<span class=\"_ _256\"> </span></div></td><td class=\"c n x691 y22fa w101 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(39)<span class=\"_ _256\"> </span></div></td><td class=\"c n x692 y22fa w3c hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(8,631)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2318 w1bd hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls54 ws88\">Ta<span class=\"_ _32\"></span>x<span class=\"_ _256\"> </span></div></td><td class=\"c n x690 y2318 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(3,447)<span class=\"_ _256\"> </span></div></td><td class=\"c n x693 y2318 w1b2 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x674 y2318 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(3,447)<span class=\"_ _256\"> </span></div></td></tr><tr><td></td><td class=\"c n x694 y22e3 w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">572<span class=\"_ _256\"> </span></div></td><td class=\"c n x695 y22e3 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">1,178<span class=\"_ _256\"> </span></div></td><td class=\"c n x696 y22e3 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">1,750<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w1be hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchanges losses through other comprehensive income<span class=\"_ _256\"> </span></div></td><td class=\"c n x697 y22e4 w4d hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(30)<span class=\"_ _256\"> </span></div></td><td class=\"c n x698 y22e4 w2f hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">4<span class=\"_ _256\"> </span></div></td><td class=\"c n x699 y22e4 w4d hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(26)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w1bf hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">Profit for the year and other compr<span class=\"_ _3\"></span>ehensive income<span class=\"_ _256\"> </span></div></td><td class=\"c n x69a y2246 w3e hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">542<span class=\"_ _256\"> </span></div></td><td class=\"c n x69b y2246 wc5 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">1,182<span class=\"_ _256\"> </span></div></td><td class=\"c n x69c y2246 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">1,724<span class=\"_ _256\"> </span></div></td></tr></table></div>Statement of cash flows (extr<span class=\"_ _3\"></span>act)<span class=\"_ _256\"> </span><table class=\"s w1c0 hf5\" id=\"_9d67c2cb-0ef1-4a8c-ac3a-93161cc750d1\"><tr><td></td><td class=\"t m3 x41f h16 y242c ff4b fs9 fc0 sc0 ls4 ws4\">As pre<span class=\"_ _3\"></span>viously </td><td></td><td></td></tr><tr><td></td><td class=\"t m3 x3a3 h16 y242d ff4b fs9 fc0 sc0 ls4 ws4\">stated under </td><td class=\"t m3 x69d h16 y242e ff4b fs9 fc0 sc0 ls4 ws4\">Effect of </td><td class=\"t m3 x69e h16 y242f ff4b fs9 fc0 sc0 ls4 ws4\">Post transition </td></tr><tr><td></td><td class=\"t m3 x285 h16 y2430 ff4b fs9 fc0 sc0 ls4 ws4\">FRS 102<span class=\"_ _256\"> </span></td><td class=\"t m3 x69f h16 y2431 ff4b fs9 fc0 sc0 ls4 ws4\">transition<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f2 h16 y2432 ff4b fs9 fc0 sc0 ls4 ws4\">under IFRS<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x6a0 h16 y2433 ff4b fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m3 x6a1 h16 y2434 ff4b fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m3 x6a2 h16 y2435 ff4b fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x41a h16 y2436 ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td><td class=\"t m3 x5a5 h16 y2437 ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td><td class=\"t m3 x6a3 h16 y2438 ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td></tr><tr><td></td><td class=\"t m3 x6a4 h16 y2439 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td><td class=\"t m3 x496 h16 y243a ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f7 h16 y243b ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x495 h16 y243c ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x6a5 h16 y243d ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3b6 h16 y243e ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m3 x219 ha y243f ff4b fs5 fc5 sc0 ls4 ws4\">Cash flow from operating activities<span class=\"_ _256\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y2440 w1c1 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">Profit for the year<span class=\"_ _256\"> </span></div></td><td class=\"c n x6a6 y2440 w3e hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">572<span class=\"_ _256\"> </span></div></td><td class=\"c n x6a7 y2440 w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">1,178<span class=\"_ _256\"> </span></div></td><td class=\"c n x6a8 y2440 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">1,750<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x219 h9 y2441 ff4a fs5 fc5 sc0 ls4 ws4\">Adjustments for:<span class=\"_ _256\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y2442 w1c2 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">Depreciation and amortisation<span class=\"_ _256\"> </span></div></td><td class=\"c n x6a9 y2442 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">7,800<span class=\"_ _256\"> </span></div></td><td class=\"c n x6aa y2442 w39 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(3,433)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6ab y2442 w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">4,367<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2443 w1c3 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">Impairment of goodwill<span class=\"_ _256\"> </span></div></td><td class=\"c n x6ac y2443 w1b2 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x6ad y2443 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">3,600<span class=\"_ _256\"> </span></div></td><td class=\"c n x6ae y2443 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">3,600<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2444 w1c4 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">Net finance costs<span class=\"_ _256\"> </span></div></td><td class=\"c n x6af y2444 w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">8,592<span class=\"_ _256\"> </span></div></td><td class=\"c n x6b0 y2444 w38 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">39<span class=\"_ _256\"> </span></div></td><td class=\"c n x6b1 y2444 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">8,631<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2326 w82 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _0\"></span>axation<span class=\"_ _256\"> </span></div></td><td class=\"c n x6b2 y2326 w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">3,447<span class=\"_ _256\"> </span></div></td><td class=\"c n x6b3 y2326 wf2 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x6b4 y2326 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">3,447<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2327 w1c5 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">W<span class=\"_ _3\"></span>orking capital movements<span class=\"_ _256\"> </span></div></td><td class=\"c n x6b5 y2327 w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(2,434)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6b6 y2327 w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(960)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6b7 y2327 w3c hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(3,394)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y242a w1bc hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Fair value mo<span class=\"_ _3\"></span>vements<span class=\"_ _256\"> </span></div></td><td class=\"c n x6b8 y242a w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(112)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6b9 y242a wf2 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x6ba y242a w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(112)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y231d w68 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchange loss<span class=\"_ _256\"> </span></div></td><td class=\"c n x6bb y231d w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">226<span class=\"_ _256\"> </span></div></td><td class=\"c n x6bc y231d w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">182<span class=\"_ _256\"> </span></div></td><td class=\"c n x6bd y231d w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">408<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y231e w1c6 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Share-based payment charge<span class=\"_ _256\"> </span></div></td><td class=\"c n x6be y231e w57 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">834<span class=\"_ _256\"> </span></div></td><td class=\"c n x6bf y231e w2f hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">2<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c0 y231e w3e hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">836<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y231f w1c7 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Interest paid<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c1 y231f w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(2,503)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c2 y231f w1b2 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c3 y231f w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(2,503)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22f9 w1c8 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _0\"></span>ax paid<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c4 y22f9 w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(1,552)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c5 y22f9 w1b2 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c6 y22f9 w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(1,552)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2302 w1c9 hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">Net cash generated from operating activities<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c7 y2302 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">14,870<span class=\"_ _256\"> </span></div></td><td class=\"c n x6bc y2302 w57 hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">608<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c8 y2302 wcb hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">15,478<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2332 w1ca hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">Cash flows from inv<span class=\"_ _3\"></span>esting activities<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c9 y2332 w17b hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(7,622)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6ca y2332 w2f hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">1<span class=\"_ _256\"> </span></div></td><td class=\"c n x6cb y2332 w17b hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(7,621)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y23d2 w1cb hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">Cash flows from financing activities<span class=\"_ _256\"> </span></div></td><td class=\"c n x6cc y23d2 w177 hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(4,494)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6cd y23d2 w1cc hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(448)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6ce y23d2 w17b hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(4,942)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2322 w1cd hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Exchange impact on cash<span class=\"_ _256\"> </span></div></td><td class=\"c n x6cf y2322 w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(247)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6d0 y2322 w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(161)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6d1 y2322 w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(408)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w1ce hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">Net increase in cash<span class=\"_ _256\"> </span></div></td><td class=\"c n x6d2 y2246 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">2,507<span class=\"_ _256\"> </span></div></td><td class=\"c n x6d3 y2246 w1b2 hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x6d4 y2246 wc4 hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">2,507<span class=\"_ _256\"> </span></div></td></tr></table>The accounting policies set out in Note 1 have been applied in pr<span class=\"_ _3\"></span>eparing the Financial Statements for the year ended 31 December 2025, the comparative information presented in these Financial Statements for the year ended 31 December 2024 and in the opening IFRS Balance Sheet at 1 January 2024 (the Group<span class=\"_ _3\"></span>\u2019s date of transition).<span class=\"_ _256\"> </span>See Note 2 for all critical judgements and estimates in relation to the transition.<span class=\"_ _256\"> </span>Explanation of changes to previously r<span class=\"_ _3\"></span>eported profit and equity:<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _b\"> </span><span class=\"fsd\">IAS 36 Impairment of <span class=\"_ _3\"></span>Assets</span> <span class=\"_ _8\"> </span> <span class=\"_ _e\"></span>Under FRS 102, goodwill was amortised over its useful economic life. <span class=\"_ _3\"></span>At the date of transition to IFRS, amortisation of goodwill was stopped and goodwill was instead subjected to an annual impairment revie<span class=\"_ _3\"></span>w in accordance with IAS 36.<span class=\"_ _256\"> </span>\u2022 <span class=\"_ _b\"> </span><span class=\"fsd\">IAS 38 Intangible <span class=\"_ _3\"></span>Assets</span> <span class=\"_ _b0\"> </span> <span class=\"_ _5\"></span>Under FRS 102<span class=\"ls4\">,<span class=\"_ _3\"></span><span class=\"ls12\"> the recognition of intangible assets in business acquisitions was limited, often resulting in fewer assets being identified </span></span>separately from goodwill. <span class=\"_ _3\"></span>At the date of transition to IFRS, the criteria for recognising intangible assets wer<span class=\"_ _3\"></span>e expanded, allowing for <span class=\"ws1c\">the </span>identification of assets such as brand and intellectual property<span class=\"_ _0\"></span>. These assets are now r<span class=\"_ _3\"></span>ecognised separately from goodwill <span class=\"ws1c\">and <span class=\"_ _3\"></span><span class=\"ws4\">amortised over<span class=\"_ _7\"></span> </span></span>their useful lives.<span class=\"_ _7\"></span>   <span class=\"_ _22f\"></span><span class=\"ls55 ws8a\">At <span class=\"ls12 ws4\">the date of tr<span class=\"_ _3\"></span>ansition to IFRS, this change led to adjustments in previously reported profit and equity<span class=\"_ _0\"></span>. The increased recognition of intangible </span></span>assets affects profit through amortisation e<span class=\"_ _3\"></span>xpenses, while the reduction in goodwill, now subject to annual impairment reviews, impacts equity<span class=\"_ _256\"> </span><div class=\"t m0 h9 ff4a fs5 fc5 sc0 ls4 ws4 gs5d4\">\u2022 <span class=\"_ _b\"> </span>IAS 38 Intangible <span class=\"_ _3\"></span>Assets</div><div class=\"t m0 h9 ff4a fs5 fc5 sc0 ls4 ws4 gs5d5\"> <span class=\"_ _b0\"> </span> <span class=\"_ _e\"></span>Under FRS 102 the Group classified leases as either operating or finance leases. Under IFRS 16, a lease liability and right<span class=\"_ _3\"></span>-of-use asset were </div><div class=\"t m0 h9 ff4a fs5 fc5 sc0 ls4 ws4 gs5d6\">recognised. <span class=\"_ _3\"></span>At the date of transition to IFRS, the Group applied the transitional pro<span class=\"_ _3\"></span>vision and measured lease liabilities at the present value of </div><div class=\"t m0 h9 ff4a fs5 fc5 sc0 ls4 ws4 gs5d7\">the remaining lease payments, discounted using the lessee<span class=\"_ _3\"></span>\u2019s incremental borrowing r<span class=\"_ _3\"></span>ate at the date of transition to IFRS. </div><div class=\"t m0 h9 ff4a fs5 fc5 sc0 ls4 ws4 gs5d8\"> <span class=\"_ _b0\"> </span> <span class=\"_ _e\"></span>Right-of-use assets wer<span class=\"_ _3\"></span>e measured at the net present value of the lease liability at the beginning of the lease, adjusted b<span class=\"_ _3\"></span>y the amount of any </div><div class=\"t m0 h9 ff4a fs5 fc5 sc0 ls4 ws4 gs5d9\">prepaid or accrued lease payments. Depreciation has been char<span class=\"_ _3\"></span>ged on the right of use asset and additional lease interest payable has been </div><div class=\"t m0 h9 ff4a fs5 fc5 sc0 ls4 ws4 gs5da\">incurred.<span class=\"_ _256\"> </span></div><div class=\"t m0 h9 ff4a fs5 fc5 sc0 ls4 ws4 gs5db\">\u2022 </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5dc\">Contingent consideration</div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws89 gs5dd\">  <span class=\"_ _22f\"></span><span class=\"ws4\">Under FRS 102, contingent consideration was recognised only when the pa<span class=\"_ _3\"></span>yment was probable and could be reliably measured, </span></div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5de\">often leading to delayed recognition. <span class=\"_ _3\"></span>This approach could result in adjustments to the acquisition cost and goodwill at a later stage, </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5df\">once the conditions for payment were met.</div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5e0\"> <span class=\"_ _8\"> </span> <span class=\"_ _e\"></span>IFRS 3 requires that contingent consideration be r<span class=\"_ _3\"></span>ecognised at fair value at the acquisition date, irrespective of the probability of </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5e1\">payment. <span class=\"_ _3\"></span>This initial recognition affects the measurement of goodwill and requires subsequent changes in fair value to be recogniz<span class=\"_ _3\"></span>ed </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5e2\">in the Consolidated Statement of Profit and Loss and Other Comprehensive Income<span class=\"_ _3\"></span>, rather than adjusting goodwill.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFirstTimeAdoptionExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "<div class=\"t m0 h23 ff4a fsc fc4 sc0 ls4 ws4 gs5e4\">33. Impact of <span class=\"_ _3\"></span>Applying Pooling of Interests Method on IPO </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5e5\">On 3 October 2025, The Beauty <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>ech Group plc completed the acquisition of the entir<span class=\"_ _3\"></span>e share capital of eComplete SPV Limited and </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5e6\">Project Glow <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>opco Limited as part of a strategic r<span class=\"_ _3\"></span>estructuring prior to its initial public offering (\u201cIPO\u201d). This r<span class=\"_ _3\"></span>estructuring has been </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5e7\">accounted for using the pooling of interests method, reflecting the continuity of contr<span class=\"_ _3\"></span>ol by the existing shareholders, who owned </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5e8\">eComplete SPV Limited and Pr<span class=\"_ _3\"></span>oject Glow T<span class=\"_ _0\"></span>opco Limited prior to these acquisitions. The pooling of interests method was selected </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5e9\">due to the absence of non-controlling shareholders for <span class=\"_ _3\"></span>The Beauty T<span class=\"_ _0\"></span>ech Group plc affected by these transactions, ensuring that the </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5ea\">shareholders (i.<span class=\"_ _3\"></span>e., controlling parties) maintain a continuous interest in the business both before and after the tr<span class=\"_ _3\"></span>ansfer<span class=\"_ _0\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5eb\">Under this method, the assets and liabilities of eComplete SPV Limited and Pr<span class=\"_ _3\"></span>oject Glow T<span class=\"_ _0\"></span>opco Limited have been incorporated </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5ec\">into The<span class=\"_ gs26\"> </span>Beauty <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>ech Group plc<span class=\"_ _3\"></span>\u2019s consolidated Financial Statements at their carrying amounts, without adjustments to fair value or </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5ed\">recognition of new assets or liabilities. <span class=\"_ _3\"></span>This approach aligns with the accounting policies of The Beauty <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>ech Group plc and ensur<span class=\"_ _3\"></span>es </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5ee\">consistency across the gr<span class=\"_ _3\"></span>oup. No new goodwill has been recognised as a result of the combination, and an<span class=\"_ _3\"></span>y existing goodwill related to </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5ef\">the combining parties has been retained.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5f0\">The Directors ha<span class=\"_ _3\"></span>ve made certain judgments in applying the pooling of interests method, particularly regarding the restatement of </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5f1\">financial information for periods prior to the combination. The Dir<span class=\"_ _3\"></span>ectors opted for a retrospective approach, restating prior periods </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5f2\">to include the total comprehensive income for all combining entities for the pre<span class=\"_ _3\"></span>vious reporting period and their statement of financial </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5f3\">position for the previous r<span class=\"_ _3\"></span>eporting date, adjusted as necessary to achieve uniformity of accounting policies. This decision r<span class=\"_ _3\"></span>eflects the </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5f4\">view that the application of pooling of interests method does not conflict with the r<span class=\"_ _3\"></span>equirements of IFRS 10, as The Beauty T<span class=\"_ _5\"></span>ech Group plc </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5f5\">is viewed as a continuation from the contr<span class=\"_ _3\"></span>olling parties\u2019 perspective and there has been no change in ultimate control pursuant to the </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5f6\">acquisition of eComplete SPV Limited and Pr<span class=\"_ _3\"></span>oject Glow T<span class=\"_ _0\"></span>opco Limited.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls1c ws4 gs5f7\">Furthermore<span class=\"_ _3\"></span>, the carrying amounts of assets acquired and liabilities assumed are based on the financial information available for eComplete </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls1c ws4 gs5f8\">SPV Limited and the gr<span class=\"_ _3\"></span>oup headed by Project Glow T<span class=\"_ _5\"></span>opco Limited as of the beginning of the earliest period presented, i.e., 1 January 2024, </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls1c ws4 gs5f9\">with necessary IFRS adjustments made. <span class=\"_ _3\"></span>This ensures the application of uniform accounting policies across the group<span class=\"_ _3\"></span>. The Directors have </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls1c ws4 gs5fa\">retained the pre-acquisition equity r<span class=\"_ _3\"></span>eserves and history<span class=\"_ _3\"></span>, reflecting the continuity of the combining entities and their equity composition.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5fb\">This accounting policy is applied in line with the guidance under IA<span class=\"_ _3\"></span>S 8, providing relevant and reliable information for stak<span class=\"_ _3\"></span>eholders and </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5fc\">ensuring transparenc<span class=\"_ _3\"></span>y in The Beauty T<span class=\"_ _0\"></span>ech Group plc<span class=\"_ _3\"></span>\u2019s financial reporting.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls4 ws4 gs5fd\">T<span class=\"ls1c\">he effect of transition on non-current cr<span class=\"_ _3\"></span>editors reflects the reclassification of preference shares fr<span class=\"_ _3\"></span>om financial liabilities to equity<span class=\"_ _3\"></span>. Under </span></div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls1c ws4 gs5fe\">the pre-IPO group structur<span class=\"_ _3\"></span>e headed by Project Glow T<span class=\"_ _5\"></span>opco Limited, A, B and C Preference shar<span class=\"_ _3\"></span>es with a total principal value of \u00a3235k and </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls1c ws4 gs5ff\">accrued cumulative dividends were classified as financial liabilities in accordance with IA<span class=\"_ _3\"></span>S 32, as the instruments carried a mandatory </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls1c ws4 gs600\">redemption date (26 October 2027) and a fixed cumulative dividend r<span class=\"_ _3\"></span>ate of 10% per annum.<span class=\"_ _256\"> </span></div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls1c ws4 gs601\">On 3 October 2025, all preference shar<span class=\"_ _3\"></span>es were reorganised into <span class=\"ws1d\">Ordinary</span> shares and deferr<span class=\"_ _3\"></span>ed shares of Project Glow <span class=\"_ _3\"></span>T<span class=\"_ _3\"></span>opco Limited as part </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls1c ws4 gs602\">of the IPO restructuring. <span class=\"_ _3\"></span>The deferred shares were subsequently cancelled via a solvency statement capital r<span class=\"_ _3\"></span>eduction under section 641<span class=\"_ _7\"></span> </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls1c ws4 gs603\">of the Companies <span class=\"_ _3\"></span>Act 2006. The accrued cumulative dividend balance was reclassified to the capital contribution reserve as a contribution </div><div class=\"t m0 h15 ff4a fsd fc5 sc0 ls1c ws4 gs604\">from shareholders, as the holders wer<span class=\"_ _3\"></span>e <span class=\"ws1d\">Shareholders</span> acting in that capacity<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls1c ws4 gs606\">Under the pooling of interests method, the Directors ha<span class=\"_ _3\"></span>ve exercised judgement to pr<span class=\"_ _3\"></span>esent these instruments as equity (within the capital<span class=\"_ _7\"></span> </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls1c ws4 gs607\">contribution reserve) in all restated prior periods, r<span class=\"_ _3\"></span>eflecting the continuity of the <span class=\"ws1d\">Shareholders\u2019</span> economic interest and the con<span class=\"_ _3\"></span>version of<span class=\"_ _7\"></span> </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls1c ws4 gs608\">these instruments into ordinary equity of the combined group<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls1c ws4 gs609\">The preference shar<span class=\"_ _3\"></span>e balances reclassified from financial liabilities to equity were:<span class=\"_ _256\"> </span></div><div class=\"gs60a\"><table class=\"s w1cf hf6\" id=\"_132ff747-8af0-487b-bcf6-919777e8cb11\"><tr><td></td><td class=\"t m3 x6d5 h16 y2445 ff4b fs9 fc0 sc0 ls4 ws4\">1 January </td><td class=\"t m3 x6a3 h16 y2445 ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td></tr><tr><td></td><td class=\"t m3 x496 h16 y2446 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f7 h16 y2446 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x6a5 h16 y2447 ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3b6 h16 y2447 ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y22f9 w1d0 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">Preference shares - eComplete SPV<span class=\"_ _256\"> </span></div></td><td class=\"c n x6d6 y22f9 w5a hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">13,549<span class=\"_ _256\"> </span></div></td><td class=\"c n x6d7 y22f9 w5b hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">14,908<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa w1d1 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">Preference shares - Management<span class=\"_ _256\"> </span></div></td><td class=\"c n x6d8 y22fa w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">6,078<span class=\"_ _256\"> </span></div></td><td class=\"c n x6d9 y22fa w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">6,571<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb w1d2 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">Preference shares - <span class=\"_ _3\"></span>Thakral<span class=\"_ _256\"> </span></div></td><td class=\"c n x6da y22fb w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">2,849<span class=\"_ _256\"> </span></div></td><td class=\"c n x6db y22fb w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">3,135<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e3 w1d3 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">Preference shares - NVM<span class=\"_ _256\"> </span></div></td><td class=\"c n x6dc y22e3 w41 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">6,061<span class=\"_ _256\"> </span></div></td><td class=\"c n x6dd y22e3 w56 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">6,824<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22e4 w1d4 hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">eComplete SPV operating adjustments<span class=\"_ _256\"> </span></div></td><td class=\"c n x6de y22e4 w3a hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(105)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6df y22e4 w3a hb7\"><div class=\"t m3 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(154)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w1d5 hc6\"><div class=\"t m3 x1ef ha y22ec ff4b fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal transition effect on non-curr<span class=\"_ _3\"></span>ent creditors<span class=\"_ _256\"> </span></div></td><td class=\"c n x6e0 y2246 wc6 hc6\"><div class=\"t m3 x1ef ha y22ec ff4b fs5 fc5 sc0 ls4 ws4\">28,432<span class=\"_ _256\"> </span></div></td><td class=\"c n x6e1 y2246 wc6 hc6\"><div class=\"t m3 x1ef ha y22ec ff4b fs5 fc5 sc0 ls4 ws4\">31,284<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls1c ws4 gs60b\">The increase of \u00a32,852k repr<span class=\"_ _3\"></span>esents the cumulative preference dividend accrued during the year ended 31 December 2024, which under </div><div class=\"t m3 h15 ff4a fsd fc5 sc0 ls1c ws4 gs60c\">the pooling of interests method is included within the capital contribution reserve<span class=\"_ _3\"></span>.<span class=\"_ _256\"> </span></div><div class=\"t m3 h25 ff4c fsa fc1 sc0 ls4 ws4 gs60d\">Statement of financial position (extract)<span class=\"_ _256\"> </span></div><div class=\"gs60e\"><table class=\"s w1d6 hf7\" id=\"_e82510b8-2cfb-4dd3-b036-c0ce3135dac6\"><tr><td></td><td></td><td></td><td></td><td class=\"t m3 x41a h16 y2448 ff4b fs9 fc0 sc0 ls4 ws4\">As pre<span class=\"_ _3\"></span>viously </td><td></td><td></td></tr><tr><td></td><td class=\"t m3 x6e2 h16 y2449 ff4b fs9 fc0 sc0 ls4 ws4\">As pre<span class=\"_ _3\"></span>viously </td><td></td><td></td><td class=\"t m3 x3a3 h16 y244a ff4b fs9 fc0 sc0 ls4 ws4\">stated under </td><td class=\"t m3 x6e3 h16 y244b ff4b fs9 fc0 sc0 ls4 ws4\">Effect of </td><td class=\"t m3 x69e h16 y244c ff4b fs9 fc0 sc0 ls4 ws4\">Post transition </td></tr><tr><td></td><td class=\"t m3 x6e4 h16 y244d ff4b fs9 fc0 sc0 ls4 ws4\">stated under </td><td class=\"t m3 x488 h16 y244d ff4b fs9 fc0 sc0 ls4 ws4\">Effect of </td><td class=\"t m3 x6e5 h16 y244d ff4b fs9 fc0 sc0 ls4 ws4\">Post transition </td><td class=\"t m3 x5b7 h16 y244e ff4b fs9 fc0 sc0 ls4 ws4\">IFRS<span class=\"_ _256\"> </span></td><td class=\"t m3 x6e6 h16 y244f ff4b fs9 fc0 sc0 ls4 ws4\">transition<span class=\"_ _256\"> </span></td><td class=\"t m3 x284 h16 y2450 ff4b fs9 fc0 sc0 ls4 ws4\">under IFRS<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x6e7 h16 y2451 ff4b fs9 fc0 sc0 ls4 ws4\">IFRS </td><td class=\"t m3 x6e8 h16 y2451 ff4b fs9 fc0 sc0 ls4 ws4\">transition<span class=\"_ _256\"> </span></td><td class=\"t m3 x423 h16 y2451 ff4b fs9 fc0 sc0 ls4 ws4\">under IFRS<span class=\"_ _256\"> </span></td><td class=\"t m3 x41a h16 y2452 ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td><td class=\"t m3 x5a5 h16 y2453 ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td><td class=\"t m3 x5b8 h16 y2454 ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td></tr><tr><td></td><td class=\"t m3 x6e9 h16 y2455 ff4b fs9 fc0 sc0 ls4 ws4\">1 January 2024 </td><td class=\"t m3 x6ea h16 y2455 ff4b fs9 fc0 sc0 ls4 ws4\">1 January 2024<span class=\"_ _256\"> </span></td><td class=\"t m3 x6eb h16 y2455 ff4b fs9 fc0 sc0 ls4 ws4\">1 January 2024<span class=\"_ _256\"> </span></td><td class=\"t m3 x6ec h16 y2456 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td><td class=\"t m3 x6ed h16 y2457 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td><td class=\"t m3 x1f7 h16 y2458 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m3 x492 h16 y2459 ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x493 h16 y2459 ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x494 h16 y2459 ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x495 h16 y245a ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x496 h16 y245b ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m3 x3bd h16 y245c ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y2409 w1ae hc3\"><div class=\"t m3 x1ef h9 y230c ff4b fs5 fc5 sc0 ls4 ws4\">Non-current assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x64d y240a wca hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">59,579<span class=\"_ _256\"> </span></div></td><td class=\"c n x6ee y240a w1b1 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x6ef y240a w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">59,579<span class=\"_ _256\"> </span></div></td><td class=\"c n x6f0 y240a w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">57,092<span class=\"_ _256\"> </span></div></td><td class=\"c n x6f1 y240a w1b2 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x6f2 y240a w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">57,092<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x219 ha y245d ff4b fs5 fc5 sc0 ls4 ws4\">Current assets<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m3 x219 h9 y245e ff4a fs5 fc5 sc0 ls4 ws4\">Debtors: Amounts falling due within </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y240d w1af hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">one year<span class=\"_ _256\"> </span></div></td><td class=\"c n x653 y240d wca hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">19,954<span class=\"_ _256\"> </span></div></td><td class=\"c n x654 y240d w11a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(79)<span class=\"_ _256\"> </span></div></td><td class=\"c n x655 y240d w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">19,875<span class=\"_ _256\"> </span></div></td><td class=\"c n x656 y240d w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">33,827<span class=\"_ _256\"> </span></div></td><td class=\"c n x6f3 y240d w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(119)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6f4 y240d w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">33,708<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y240e w1b0 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Cash<span class=\"_ _256\"> </span></div></td><td class=\"c n x653 y240e wca hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">12,021<span class=\"_ _256\"> </span></div></td><td class=\"c n x6f5 y240e w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">14<span class=\"_ _256\"> </span></div></td><td class=\"c n x6f6 y240e w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">12,035<span class=\"_ _256\"> </span></div></td><td class=\"c n x6f7 y240e w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">14,528<span class=\"_ _256\"> </span></div></td><td class=\"c n x6f8 y240e w38 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">10<span class=\"_ _256\"> </span></div></td><td class=\"c n x6f9 y240e w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">14,538<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x219 ha y245f ff4b fs5 fc5 sc0 ls4 ws4\">Current liabilities<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m3 x219 h9 y2460 ff4a fs5 fc5 sc0 ls4 ws4\">Creditors: <span class=\"_ _3\"></span>Amounts falling due within </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y22db w1af hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">one year<span class=\"_ _256\"> </span></div></td><td class=\"c n x65e y22db wc0 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(20,939)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6fa y22db w4d hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(40)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6fb y22db w32 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(20,979)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6fc y22db w36 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(27,425)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6fd y22db w4d hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(45)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6fe y22db w32 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(27,470)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2461 w1b3 hc3\"><div class=\"t m3 x1ef h9 y230c ff4b fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _3\"></span>otal assets less current liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x664 y22dc wca hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">70,615<span class=\"_ _256\"> </span></div></td><td class=\"c n x6ff y22dc w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(105)<span class=\"_ _256\"> </span></div></td><td class=\"c n x700 y22dc w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">70,510<span class=\"_ _256\"> </span></div></td><td class=\"c n x701 y22dc w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">78,022<span class=\"_ _256\"> </span></div></td><td class=\"c n x702 y22dc w3a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(154)<span class=\"_ _256\"> </span></div></td><td class=\"c n x703 y22dc w5b hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">77,868<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 ha y2462 ff4b fs5 fc5 sc0 ls4 ws4\">Non-current liabilities<span class=\"_ _256\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x4ba y2413 w1b4 hc4\"><div class=\"t m3 x1ef h9 y22de ff4a fs5 fc5 sc0 ls4 ws4\">Creditors: <span class=\"_ _3\"></span>Amounts falling due after<span class=\"_ _256\"> </span></div><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">one year<span class=\"_ _256\"> </span></div></td><td class=\"c n x704 y2413 wc0 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(68,476)<span class=\"_ _256\"> </span></div></td><td class=\"c n x705 y2413 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">28,432<span class=\"_ _256\"> </span></div></td><td class=\"c n x706 y2413 w32 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(40,044)<span class=\"_ _256\"> </span></div></td><td class=\"c n x707 y2413 w32 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(74,578)<span class=\"_ _256\"> </span></div></td><td class=\"c n x708 y2413 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">31,284<span class=\"_ _256\"> </span></div></td><td class=\"c n x709 y2413 w36 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(43,294)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2463 w6a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Deferred tax liabilities<span class=\"_ _256\"> </span></div></td><td class=\"c n x70a y2463 w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(4,307)<span class=\"_ _256\"> </span></div></td><td class=\"c n x70b y2463 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x70c y2463 w3c hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(4,307)<span class=\"_ _256\"> </span></div></td><td class=\"c n x70d y2463 w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(3,838)<span class=\"_ _256\"> </span></div></td><td class=\"c n x70e y2463 w1b2 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x70f y2463 w3c hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(3,838)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2414 w67 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Provisions<span class=\"_ _256\"> </span></div></td><td class=\"c n x710 y2414 w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(3,406)<span class=\"_ _256\"> </span></div></td><td class=\"c n x4e8 y2414 w114 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">-<span class=\"_ _256\"> </span></div></td><td class=\"c n x711 y2414 w3c hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(3,406)<span class=\"_ _256\"> </span></div></td><td class=\"c n x712 y2414 w3c hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(2,620)<span class=\"_ _256\"> </span></div></td><td class=\"c n x713 y2414 wf2 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x714 y2414 w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(2,620)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x4ba y2464 w16b hc3\"><div class=\"t m3 x1ef h9 y230c ff4b fs5 fc5 sc0 ls4 ws4\">Net assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x715 y2465 w195 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(5,574)<span class=\"_ _256\"> </span></div></td><td class=\"c n x716 y2465 wca hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">28,327<span class=\"_ _256\"> </span></div></td><td class=\"c n x717 y2465 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">22,753<span class=\"_ _256\"> </span></div></td><td class=\"c n x718 y2465 w39 hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(3,014)<span class=\"_ _256\"> </span></div></td><td class=\"c n x719 y2465 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">31,130<span class=\"_ _256\"> </span></div></td><td class=\"c n x71a y2465 w5a hb9\"><div class=\"t m3 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">28,116<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m3 x4d7 ha y2466 ff4b fs5 fc5 sc0 ls4 ws4\">Capital and reserves (retained </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x4ba y2246 w1b7 hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">earnings)<span class=\"_ _256\"> </span></div></td><td class=\"c n x71b y2246 w1d7 hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(5,574)<span class=\"_ _256\"> </span></div></td><td class=\"c n x71c y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">28,327<span class=\"_ _256\"> </span></div></td><td class=\"c n x71d y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">22,753<span class=\"_ _256\"> </span></div></td><td class=\"c n x71e y2246 w177 hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(3,014)<span class=\"_ _256\"> </span></div></td><td class=\"c n x71f y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">31,130<span class=\"_ _256\"> </span></div></td><td class=\"c n x720 y2246 wc6 hc3\"><div class=\"t m3 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">28,116<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 h25 ff4c fsa fc1 sc0 ls4 ws4 gs610\">Statement of profit and loss and other comprehensive income (e<span class=\"_ _3\"></span>xtract)<span class=\"_ _256\"> </span></div><div class=\"gs5d0\"><table class=\"s w1d8 hf8\" id=\"_7805f5d8-a1ea-4c4d-993e-f7294cf71144\"><tr><td></td><td class=\"t m0 x51a h16 y2467 ff4b fs9 fc0 sc0 ls4 ws4\">As pre<span class=\"_ _3\"></span>viously </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x638 h16 y2468 ff4b fs9 fc0 sc0 ls4 ws4\">stated under </td><td class=\"t m0 x721 h16 y2469 ff4b fs9 fc0 sc0 ls4 ws4\">Effect of </td><td class=\"t m0 x63a h16 y246a ff4b fs9 fc0 sc0 ls4 ws4\">Post transition </td></tr><tr><td></td><td class=\"t m0 x2d6 h16 y246b ff4b fs9 fc0 sc0 ls4 ws4\">IFRS<span class=\"_ _256\"> </span></td><td class=\"t m0 x63e h16 y246c ff4b fs9 fc0 sc0 ls4 ws4\">transition<span class=\"_ _256\"> </span></td><td class=\"t m0 x63f h16 y246d ff4b fs9 fc0 sc0 ls4 ws4\">under IFRS<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x680 h16 y246e ff4b fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m0 x681 h16 y246f ff4b fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d1 h16 y2470 ff4b fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x51a h16 y2471 ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td><td class=\"t m0 x643 h16 y2472 ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td><td class=\"t m0 x644 h16 y2473 ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td></tr><tr><td></td><td class=\"t m0 x647 h16 y2474 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td><td class=\"t m0 x648 h16 y2475 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td><td class=\"t m0 x22b h16 y2476 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x722 h16 y2477 ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x64c h16 y2478 ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y2479 ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"c n x1f8 y231e w2e hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">Revenue<span class=\"_ _256\"> </span></div></td><td class=\"c n x723 y231e w30 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">101,124<span class=\"_ _256\"> </span></div></td><td class=\"c n x724 y231e wf2 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x725 y231e w30 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">101,124<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y231f w1ba hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">Operating costs<span class=\"_ _256\"> </span></div></td><td class=\"c n x726 y231f w32 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(88,543)<span class=\"_ _256\"> </span></div></td><td class=\"c n x727 y231f w4d hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(49)<span class=\"_ _256\"> </span></div></td><td class=\"c n x59e y231f w36 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(88,592)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2241 w1bb hc6\"><div class=\"t m0 x1ef ha y22ec ff4b fs5 fc5 sc0 ls4 ws4\">Operating profit<span class=\"_ _256\"> </span></div></td><td class=\"c n x728 y2241 wc6 hc6\"><div class=\"t m0 x1ef ha y22ec ff4b fs5 fc5 sc0 ls4 ws4\">12,581<span class=\"_ _256\"> </span></div></td><td class=\"c n x729 y2241 w1d9 hc6\"><div class=\"t m0 x1ef ha y22ec ff4b fs5 fc5 sc0 ls4 ws4\">(49)<span class=\"_ _256\"> </span></div></td><td class=\"c n x72a y2241 wc6 hc6\"><div class=\"t m0 x1ef ha y22ec ff4b fs5 fc5 sc0 ls4 ws4\">12,532<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fa w1bc hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">Fair value mo<span class=\"_ _3\"></span>vements<span class=\"_ _256\"> </span></div></td><td class=\"c n x72b y22fa w56 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">1,247<span class=\"_ _256\"> </span></div></td><td class=\"c n x72c y22fa wf2 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x72d y22fa w41 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">1,247<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fb w46 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">Finance costs<span class=\"_ _256\"> </span></div></td><td class=\"c n x72e y22fb w39 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(8,631)<span class=\"_ _256\"> </span></div></td><td class=\"c n x72f y22fb w1b2 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x730 y22fb w3c hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(8,631)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22fc w1bd hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls54 ws88\">Ta<span class=\"_ _32\"></span>x<span class=\"_ _256\"> </span></div></td><td class=\"c n x731 y22fc w39 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(3,447)<span class=\"_ _256\"> </span></div></td><td class=\"c n x732 y22fc wf2 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x733 y22fc w39 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(3,447)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2322 w1be hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">Foreign e<span class=\"_ _3\"></span>xchanges losses through other comprehensive income<span class=\"_ _256\"> </span></div></td><td class=\"c n x734 y2322 w4d hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(26)<span class=\"_ _256\"> </span></div></td><td class=\"c n x735 y2322 w1b2 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x736 y2322 w101 hb7\"><div class=\"t m0 x1ef h9 y222e ff4a fs5 fc5 sc0 ls4 ws4\">(26)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w1bf hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">Profit for the year and other compr<span class=\"_ _3\"></span>ehensive income<span class=\"_ _256\"> </span></div></td><td class=\"c n x737 y2246 wc5 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">1,724<span class=\"_ _256\"> </span></div></td><td class=\"c n x738 y2246 w1d9 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(49)<span class=\"_ _256\"> </span></div></td><td class=\"c n x739 y2246 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">1,675<span class=\"_ _256\"> </span></div></td></tr></table></div><div class=\"t m0 h25 ff4c fsa fc1 sc0 ls4 ws4 gs611\">Statement of cash flows (extr<span class=\"_ _3\"></span>act)<span class=\"_ _256\"> </span></div><div class=\"gs612\"><table class=\"s w1da hf9\" id=\"_692e75bd-185b-4bf4-bc79-685555236fd0\"><tr><td></td><td class=\"t m0 x73a h16 y247a ff4b fs9 fc0 sc0 ls4 ws4\">As pre<span class=\"_ _3\"></span>viously </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x73b h16 y247b ff4b fs9 fc0 sc0 ls4 ws4\">stated under </td><td class=\"t m0 x73c h16 y247c ff4b fs9 fc0 sc0 ls4 ws4\">Effect of </td><td class=\"t m0 x73d h16 y247d ff4b fs9 fc0 sc0 ls4 ws4\">Post transition </td></tr><tr><td></td><td class=\"t m0 x647 h16 y247e ff4b fs9 fc0 sc0 ls4 ws4\">IFRS<span class=\"_ _256\"> </span></td><td class=\"t m0 x73e h16 y247f ff4b fs9 fc0 sc0 ls4 ws4\">transition<span class=\"_ _256\"> </span></td><td class=\"t m0 x3d1 h16 y2480 ff4b fs9 fc0 sc0 ls4 ws4\">under IFRS<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x51d h16 y2481 ff4b fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m0 x73f h16 y2482 ff4b fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td><td class=\"t m0 x740 h16 y2483 ff4b fs9 fc0 sc0 ls4 ws4\">Y<span class=\"_ _3\"></span>ear ended<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x51a h16 y2484 ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td><td class=\"t m0 x552 h16 y2485 ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td><td class=\"t m0 x741 h16 y2486 ff4b fs9 fc0 sc0 ls4 ws4\">31 December </td></tr><tr><td></td><td class=\"t m0 x2df h16 y2487 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td><td class=\"t m0 x648 h16 y2488 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td><td class=\"t m0 x382 h16 y2489 ff4b fs9 fc0 sc0 ls4 ws4\">2024<span class=\"_ _256\"> </span></td></tr><tr><td></td><td class=\"t m0 x64b h16 y248a ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x64c h16 y248b ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td><td class=\"t m0 x385 h16 y248c ff4b fs9 fc0 sc0 ls4 ws4\">\u00a3\u2019000<span class=\"_ _256\"> </span></td></tr><tr><td class=\"t m0 x22c ha y248d ff4b fs5 fc5 sc0 ls4 ws4\">Cash flow from operating activities<span class=\"_ _256\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y2440 w1c1 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Profit for the year<span class=\"_ _256\"> </span></div></td><td class=\"c n x6a9 y2440 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">1,750<span class=\"_ _256\"> </span></div></td><td class=\"c n x742 y2440 w4d hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(49)<span class=\"_ _256\"> </span></div></td><td class=\"c n x743 y2440 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">1,701<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"t m0 x22c h9 y248e ff4a fs5 fc5 sc0 ls4 ws4\">Adjustments for:<span class=\"_ _256\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1f8 y2442 w1c2 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Depreciation and amortisation<span class=\"_ _256\"> </span></div></td><td class=\"c n x6a9 y2442 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">4,367<span class=\"_ _256\"> </span></div></td><td class=\"c n x744 y2442 wf2 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f7 y2442 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">4,367<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2443 w1c3 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Impairment of goodwill<span class=\"_ _256\"> </span></div></td><td class=\"c n x6a9 y2443 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">3,600<span class=\"_ _256\"> </span></div></td><td class=\"c n x744 y2443 wf2 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x5f7 y2443 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">3,600<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2444 w7f hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Loss on disposal of intangible assets<span class=\"_ _256\"> </span></div></td><td class=\"c n x745 y2444 w2f hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">3<span class=\"_ _256\"> </span></div></td><td class=\"c n x746 y2444 w1b2 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x747 y2444 w2f hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">3<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2326 w1c4 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Net finance costs<span class=\"_ _256\"> </span></div></td><td class=\"c n x6af y2326 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">8,631<span class=\"_ _256\"> </span></div></td><td class=\"c n x748 y2326 w1b2 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x749 y2326 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">8,631<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2327 w82 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _0\"></span>axation<span class=\"_ _256\"> </span></div></td><td class=\"c n x6b2 y2327 w41 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">3,447<span class=\"_ _256\"> </span></div></td><td class=\"c n x6b3 y2327 wf2 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x6b4 y2327 w56 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">3,447<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y242a w1c5 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">W<span class=\"_ _3\"></span>orking capital movements<span class=\"_ _256\"> </span></div></td><td class=\"c n x6b5 y242a w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(3,397)<span class=\"_ _256\"> </span></div></td><td class=\"c n x74a y242a w38 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">45<span class=\"_ _256\"> </span></div></td><td class=\"c n x74b y242a w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(3,352)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y231d w1bc hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Fair value mo<span class=\"_ _3\"></span>vements<span class=\"_ _256\"> </span></div></td><td class=\"c n x6bb y231d w57 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">296<span class=\"_ _256\"> </span></div></td><td class=\"c n x744 y231d wf2 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x74c y231d w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">296<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y231e w1c6 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Share-based payment charge<span class=\"_ _256\"> </span></div></td><td class=\"c n x6be y231e w57 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">836<span class=\"_ _256\"> </span></div></td><td class=\"c n x74d y231e wf2 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x2b0 y231e w3e hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">836<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y231f w1c7 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Interest paid<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c1 y231f w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(2,503)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c2 y231f w1b2 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c3 y231f w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(2,503)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y22f9 w1c8 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">T<span class=\"_ _0\"></span>ax paid<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c4 y22f9 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(1,552)<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c5 y22f9 w1b2 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c6 y22f9 w39 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(1,552)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2302 w1c9 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">Net cash generated from operating activities<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c7 y2302 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">15,478<span class=\"_ _256\"> </span></div></td><td class=\"c n x74e y2302 w1db hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(4)<span class=\"_ _256\"> </span></div></td><td class=\"c n x74f y2302 wc6 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">15,474<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2332 w1ca hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">Cash flows from inv<span class=\"_ _3\"></span>esting activities<span class=\"_ _256\"> </span></div></td><td class=\"c n x6c9 y2332 w17b hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(7,621)<span class=\"_ _256\"> </span></div></td><td class=\"c n x750 y2332 w1b2 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x751 y2332 w17b hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(7,621)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y23d2 w1cb hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">Cash flows from financing activities<span class=\"_ _256\"> </span></div></td><td class=\"c n x6cc y23d2 w177 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(4,942)<span class=\"_ _256\"> </span></div></td><td class=\"c n x752 y23d2 wf2 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x753 y23d2 w17b hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(4,942)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2322 w1cd hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">Exchange impact on cash<span class=\"_ _256\"> </span></div></td><td class=\"c n x6cf y2322 w3a hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(408)<span class=\"_ _256\"> </span></div></td><td class=\"c n x754 y2322 w1b2 hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">\u2013<span class=\"_ _256\"> </span></div></td><td class=\"c n x755 y2322 w3a hb9\"><div class=\"t m0 x1ef h9 y2239 ff4a fs5 fc5 sc0 ls4 ws4\">(408)<span class=\"_ _256\"> </span></div></td></tr><tr><td class=\"c n x1f8 y2246 w1ce hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">Net increase in cash<span class=\"_ _256\"> </span></div></td><td class=\"c n x6d2 y2246 wc4 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">2,507<span class=\"_ _256\"> </span></div></td><td class=\"c n x756 y2246 w1db hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">(4)<span class=\"_ _256\"> </span></div></td><td class=\"c n x757 y2246 wc5 hc3\"><div class=\"t m0 x1ef ha y22d8 ff4b fs5 fc5 sc0 ls4 ws4\">2,503</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:9845005838FE7756E729",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  }
 }
}