v3.26.1
Taxation (Tables)
12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Schedule of components of income tax expense
               
   2025
£’000
   2024
£’000
   2023
£’000
 
Current tax credit            
Current tax (charged)/credited to the income statement   (21)   241    407 
Adjustment in respect of prior year   126    9    (1)
 Current tax credit   105    250    406 
Deferred tax credit               
Reversal of temporary differences            
Total tax credit   105    250    406 
Schedule of difference between actual tax charge and the standard rate of corporation tax
               
   2025
£’000
   2024
£’000
   2023
£’000
 
Loss before tax   (6,489)   (5,979)   (7,485)
Expected tax credit based on the standard rate of United Kingdom corporation tax at the domestic rate of 25% (2024: 25%; 2023: 25.52%)   (1,555)   (1,495)   (1,764)
Expenses not deductible for tax purposes   726    1,069    408 
Income not taxable   (212)   (809)   (5)
Adjustment in respect of prior period   (126)   (9)   1 
Effect of R&D relief   38    100    26 
Deferred tax not recognised   1,024    894    928 
Total tax credited to the income statement   (105)   (250)   (406)