v3.26.1
Trade and other receivables
12 Months Ended
Dec. 31, 2025
Trade and other receivables  
Trade and other receivables

15Trade and other receivables

  ​ ​ ​

December 31, 

  ​ ​ ​

December 31, 

2025

2024

£ 000

£ 000

R&D tax relief receivable

 

16,644

 

8,686

Government grants and VAT receivable

4,124

4,349

Prepayments

 

8,356

 

4,576

Other receivables

 

323

 

634

Amounts due from related party

18

52

 

29,465

 

18,297

Included within R&D tax relief receivable is £nil thousand claimed under the HMRC RDEC scheme (2024: £8,686 thousand) and £16,644 thousand for R&D tax relief claimed under the HMRC ERIS and predecessor schemes (2024: £nil). See note 8 for further information in respect of the reversal tax relief previously recognized under HMRC RDEC scheme. Expected credit losses were not significant in 2025 or 2024. The Group’s exposure to credit and market risks, including impairments and allowances for credit losses, relating to trade and other receivables is disclosed in note 26.