Restructure / Redundancies

Any Help with the below?

Despite initiatives to increase sales, the directors of Album made the decision to
close one of the company’s warehouses during the year ended 31 December 20X1.
The sale was completed before the year end, with Album recording a material loss on
disposal. The directors wish to highlight to the shareholders that the ongoing
business will now be more profitable. As such, they have presented the costs of the
closure within ‘profits from discontinued operations’.

The members of staff employed at this warehouse were initially relocated to other
areas of the business. However, on 15 December 20X1, the directors decided that
redundancies would need to be made and that the value of these is material. This
was announced to the affected employees on 10 January 20X2.

How should this be dealt with in accounts to December X1…

Is it just simply a post balance sheet event note?

Thanks