21. Financial Instruments

The Group's financial instruments are summarised as follows:

| The Group's financial instruments are summarised as follows:                                         | 2022      | 2021    |         |
|------------------------------------------------------------------------------------------------------|-----------|---------|---------|
| Financial assets valued under the equity accounting method                                           | Note      | £000    | £000    |
| Investment in associate                                                                              | 12        | 8,916   | 14,901  |
|                                                                                                      | 8,916     | 14,901  |         |
| Financial assets measured at fair value through profit and loss  Other investments - equity          | 13        | 149,083 | 169,782 |
|                                                                                                      | 149,083   | 169,782 |         |
| Financial assets measured at amortised cost                                                          |           |         |         |
| Other investments - loan secured by mortgage                                                         | 13        | 2,078   | 2,078   |
| Debtors - trade debtors                                                                              | 16        | 488,820 | 134,669 |
| Debtors - related party loan                                                                         | 16        | 121,516 | 120,979 |
| Debtors - corporation tax                                                                            | 16        | 1,519   | -       |
| Debtors - other debtors                                                                              | 16        | 18,165  | 20,044  |
| Debtors - prepayments and accrued income                                                             | 16        | 34,042  | 23,585  |
|                                                                                                      | 666,140   | 301,355 |         |
| Financial liabilities measured at fair value through profit and loss  Borrowings - BISL Limited loan | 19        | -       | 25,823  |
|                                                                                                      | -         | 25,823  |         |
| Financial liabilities measured at amortised cost                                                     |           |         |         |
| Creditors - trade creditors                                                                          | 17        | 49,917  | 51,518  |
| Creditors - broker balances                                                                          | 17        | 629,011 | 243,070 |
| Creditors - accruals and deferred income                                                             | 17        | 101,029 | 52,626  |
| Creditors - other taxes and social security costs                                                    | 17        | 16,083  | 24,674  |
| Creditors - deferred consideration                                                                   | 17,18     | 15,207  | 25,376  |
| Creditors - obligations under finance leases and hire purchase contracts                             | 17,18     | 1,270   | 691     |
| Creditors - corporation tax                                                                          | 17        | -       | 7,889   |
| Creditors - other creditors                                                                          | 17        | 53,396  | 51,062  |
| Creditors - unearned commission                                                                      | 18        | 81,283  | 64,992  |
| Borrowings - rolling credit facility                                                                 | 19        | 30,000  | 5,000   |
| Borrowings - loans secured on Group Companies                                                        | 19        | 47,327  | -       |
| Borrowings - securitisation facility                                                                 | 19        | 203,000 | -       |
| Borrowings - unitranche senior debt                                                                  | 19        | 257,094 | 91,263  |
| Borrowings - other loans                                                                             | 19        | 17,598  | 58,244  |
|                                                                                                      | 1,502,215 | 676,405 |         |