Silence Therapeutics plc
For the period ended Jun 30, 2025. Filed Aug 7, 2025.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Jun 30, 2025 · Filed Aug 7, 2025
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6. Goodwill
Goodwill is assessed annually at a reporting unit level, or whenever events and circumstances indicate impairment may have occurred. The Group has one reporting unit and performs a qualitative impairment test (also known as “Step 0"), and when necessary, a quantitative test. After assessing the totality of events and circumstances as part of the Step 0 test, it was determined that it is not more likely than not (a likelihood that is more than 50%) that the fair value of the reporting unit is less than its carrying amount and therefore a quantitative test is unnecessary. No triggering events were identified during the period.
The following table presents the changes in the carrying amount of goodwill:
| 2025 | 2024 | |
|---|---|---|
| $000s | $000s | |
| Balance at January 1 | 9,392 | 9,981 |
| Translation adjustment | 1,225 | (589) |
| Balance at period-end | 10,617 | 9,392 |
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