v3.24.3
Business combinations - Allocation of Purchase Consideration to Net Assets Acquired (Details) - GBP (£)
£ in Thousands
 4 Months Ended 13 Months Ended 14 Months Ended
Jun. 30, 2024
Jun. 30, 2024
Jun. 30, 2024
Feb. 29, 2024
Feb. 27, 2024
Aug. 03, 2023
Jun. 09, 2023
May 10, 2023
Oct. 06, 2022
Feb. 08, 2022
GalaxE                    
Disclosure of detailed information about business combination [line items]                    
Intangible assets - client relationships £ 66,287 £ 66,287 £ 66,287 £ 0            
Software - own work capitalised 9,378 9,378 9,378 37,554            
Property, plant and equipment 480 480 480 480            
Deferred tax asset 6,653 6,653 6,653 474            
Right of use assets 4,125 4,125 4,125 4,125            
Cash and cash equivalents 6,486 6,486 6,486 6,486            
Trade and other receivables 18,758 18,758 18,758 19,837            
Lease liability (4,133) (4,133) (4,133) (4,133)            
Borrowings (48,566) (48,566) (48,566) (48,566)            
Trade and other payables (43,420) (43,420) (43,420) (43,420)            
Corporation tax payable (3,595) (3,595) (3,595) (37)            
Deferred tax liability (23,433) (23,433) (23,433) 0            
Fair value of net assets acquired (10,980) (10,980) (10,980) £ (27,200)            
Adjustments to intangible assets - client relationships 66,287                  
Adjustments to intangible assets - other (28,176)                  
Adjustments to property, plant and equipment 0                  
Adjustments to right of use asset 0                  
Adjustments to deferred tax asset 6,179                  
Adjustments to cash and cash equivalents 0                  
Adjustments to trade and other receivables (1,079)                  
Adjustments to lease liabilities 0                  
Adjustments to borrowings 0                  
Adjustments to trade and other payables 0                  
Adjustments to corporation tax payable (3,558)                  
Adjustments to deferred tax liability (23,433)                  
Adjustments to fair value of net assets acquired 16,220                  
EQ Tek                    
Disclosure of detailed information about business combination [line items]                    
Property, plant and equipment         £ 336          
Cash and cash equivalents         1,885          
Trade and other receivables         1,848          
Trade and other payables         (1,932)          
Corporation tax payable         (638)          
Fair value of net assets acquired         £ 1,499          
TLM                    
Disclosure of detailed information about business combination [line items]                    
Intangible assets - client relationships           £ 2,106        
Property, plant and equipment           88        
Deferred tax asset           633        
Cash and cash equivalents           160        
Trade and other receivables           1,106        
Borrowings           (5,740)        
Trade and other payables           (3,843)        
Deferred tax liability           (537)        
Fair value of net assets acquired           £ (6,027)        
DEK Corporation Pty Ltd                    
Disclosure of detailed information about business combination [line items]                    
Intangible assets - client relationships 15,716 15,716 15,716       £ 16,459      
Property, plant and equipment 354 354 354       354      
Deferred tax asset 641 641 641       0      
Right of use assets 4,667 4,667 4,667       4,667      
Cash and cash equivalents 10,817 10,817 10,817       10,817      
Trade and other receivables 13,391 13,391 13,391       13,006      
Corporation tax receivable 168 168 168       368      
Lease liability (4,752) (4,752) (4,752)       (4,752)      
Trade and other payables (25,219) (25,219) (25,219)       (24,550)      
Corporation tax payable 0 0 0       (659)      
Deferred tax liability (4,008) (4,008) (4,008)       (4,197)      
Fair value of net assets acquired 11,775 11,775 11,775       £ 11,513      
Adjustments to intangible assets - client relationships   (743)                
Adjustments to property, plant and equipment   0                
Adjustments to right of use asset   0                
Adjustments to deferred tax asset   641                
Adjustments to cash and cash equivalents   0                
Adjustments to trade and other receivables   385                
Adjustments to corporation tax receivable   (200)                
Adjustments to lease liabilities   0                
Adjustments to trade and other payables   (669)                
Adjustments to corporation tax payable   659                
Adjustments to deferred tax liability   189                
Adjustments to fair value of net assets acquired   262                
Mudbath & Co Pty Ltd                    
Disclosure of detailed information about business combination [line items]                    
Intangible assets - client relationships 2,997 2,997 2,997         £ 2,997    
Property, plant and equipment 29 29 29         29    
Deferred tax asset 262 262 262         133    
Cash and cash equivalents 546 546 546         546    
Trade and other receivables 818 818 818         818    
Trade and other payables (1,236) (1,236) (1,236)         (1,236)    
Corporation tax payable (176) (176) (176)         (55)    
Deferred tax liability (899) (899) (899)         (899)    
Fair value of net assets acquired £ 2,341 £ 2,341 2,341         £ 2,333    
Adjustments to intangible assets - client relationships     0              
Adjustments to property, plant and equipment     0              
Adjustments to deferred tax asset     129              
Adjustments to cash and cash equivalents     0              
Adjustments to trade and other receivables     0              
Adjustments to trade and other payables     0              
Adjustments to corporation tax payable     (121)              
Adjustments to deferred tax liability     0              
Adjustments to fair value of net assets acquired     £ 8              
Lexicon                    
Disclosure of detailed information about business combination [line items]                    
Intangible assets - client relationships                 £ 4,530  
Property, plant and equipment                 51  
Deferred tax asset                 136  
Right of use assets                 299  
Cash and cash equivalents                 1,824  
Trade and other receivables                 2,098  
Lease liability                 (319)  
Trade and other payables                 (1,192)  
Corporation tax payable                 (825)  
Deferred tax liability                 (1,359)  
Fair value of net assets acquired                 £ 5,243  
Business Agility Consulting BAC                    
Disclosure of detailed information about business combination [line items]                    
Intangible assets                   £ 9
Intangible assets - client relationships                   1,240
Property, plant and equipment                   12
Cash and cash equivalents                   576
Trade and other receivables                   930
Corporation tax receivable                   115
Trade and other payables                   (335)
Deferred tax liability                   (296)
Fair value of net assets acquired                   £ 2,251