Financial Statements
Strategic Report
Governance Report
Other Information
19. Net deferred tax liabilities continued
2023 Total £’000
UK £’000
CI £’000
Deferred tax assets Share-based payments
2,333
–
2,333
Trading losses carried forward
–
363
363 119 164
Dilapidations
92
27
Accelerated capital allowances Total deferred tax assets
164
–
2,589
390
2,979
Deferred tax liabilities Intangible asset amortisation
(7,404)
(752)
(8,156)
Accelerated capital allowances on research and development
(856)
–
(856)
Total deferred tax liabilities
(8,260)
(752)
(9,012)
Net deferred tax liabilities
(5,671)
(362)
(6,033)
The gross movement on the deferred income tax account during the year was as follows:
2024 £’000
2023 £’000 (4,957)
(6,033)
At 1 July
Additional liability on acquisition of client relationship intangible assets (Note 10) Credit to the Consolidated statement of comprehensive income (Note 9)
–
(1,520)
1,574
779
(935)
Charge recognised in equity
(335)
At 30 June
(5,394)
(6,033)
Brooks Macdonald Group plc Annual Report and Accounts 2024
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