I suppose the 2021 accounts record future cost of this kind under some accounting convention
Here are some extracts from the A/C's. Auditors PWC did a commendably thorough job, but even they missed the typo "experimental" in place of that dreadful word "experiential" (para 2, line 3, in the Revenues).
Please note that these are purely my selection, as I find e.g. details of turnover by type/geography of interest.
Peter 2009 3-litre Roadster "Ivor", royal ivory / green