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Magento 2 Catalogue Price Rule Calculations & Rounding Issues

I have set up a Catalogue price rule to give 10% off as a percentage of original and have VAT set to 20%. Prices are set as Excluding Tax.

I can not find anywhere that explains the calculation Magento 2 is using to obtain the price on the product listing page. It appears that the rounding is not as it should be and can be a few pence out.

For example:

Price = £21.09 shows as £22.76, when 21.09 less 10% plus 20% VAT = £22.777
Price = £54.45 shows as £58.81, when 54.45 less 10% plus 20% VAT = £58.806

Is there a document showing how the prices are calculated that would explain this rounding issue?

We are on Magento 2 version 2.4.2