| Schedule of cash flow statement adjustments |
| | | | | | | | | | | | | | | | | | | | | | Adjustments | | 2023
£’000 | | 2022
£’000 | | 2021
£’000 | | Depreciation, amortisation and impairment of non-financial assets | | £ | 32,927 | | | £ | 28,969 | | | £ | 24,447 | | | Unrealised foreign exchange loss / (gain) | | 5,441 | | | (9,876) | | | 6,742 | | | Interest income | | (3,506) | | | (184) | | | (84) | | | Fair value movement of financial liabilities | | (11,828) | | | 842 | | | 302 | | | Interest expense | | 3,469 | | | 2,014 | | | 2,081 | | | Net gain on disposal of non-current assets (tangibles and intangibles) | | (45) | | | (73) | | | (36) | | | Share-based compensation expense | | 31,058 | | | 35,005 | | | 24,427 | | | Hyperinflation effect (gain) / loss | | (386) | | | 17 | | | 189 | | | Research and development tax credit | | (5,027) | | | (2,211) | | | (2,642) | | | Loss on derecognition of right-of-use assets sub-leased | | — | | | 132 | | | — | | | Net gain on disposal of right-of-use asset | | (1) | | | (187) | | | (56) | | | Fair value movement of financial assets | | (2) | | | (7) | | | (17) | | | Grant income | | (2,935) | | | (642) | | | (503) | | | Total adjustments | | £ | 49,165 | | | £ | 53,799 | | | £ | 54,850 | |
| | | | | | | | | | | | | | | | | | | | | | Net changes in working capital | | 2023
£’000 | | 2022
£’000 | | 2021
£’000 | | Increase in trade and other receivables | | £ | (3,937) | | | £ | (37,006) | | | £ | (19,505) | | | (Decrease)/Increase in trade and other payables | | (12,136) | | | 15,236 | | | (1,855) | | | Net changes in working capital | | £ | (16,073) | | | £ | (21,770) | | | £ | (21,360) | |
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