CERILLION PLC UNAUDITED INTERIM FINANCIAL STATEMENTS For the two months ended 30 November 2021 Company no 09472870 # CERILLION PLC UNAUDITED INTERIM FINANCIAL STATEMENTS For the period ended 30 November 2021 Company registration number: 09472870 Registered office: 25 Bedford Street London WC2E 9ES Directors: LT Hall O C R Gilchrist G J O'Connor A M Howarth M Dee Secretary: O C R Gilchrist Bankers: HSBC UK Bank plc 69 Pall Mall St James London SW1Y 5EY Solicitors: Orrick, Herrington & Sutcliffe (Europe) LLP 107 Cheapside London EC2V 6DN Auditor: PricewaterhouseCoopers LLP Registered Auditor Chartered Accountants 3 Forbury Place 23 Forbury Road Reading, Berkshire RG1 3JH | INDEX | PAGE | |-----------------------------------------------------|-------| | | | | Principal accounting policies | 2 – 4 | | Statement of comprehensive income | . 5 | | Statement of financial position | 6 | | Statement of changes in equity | 7 | | Notes to the unaudited interim financial statements | 8 – 9 | #### PRINCIPAL ACCOUNTING POLICIES The principal accounting policies applied in the preparation of these unaudited interim financial statements are set out below. #### Basis of preparation The Company is a public limited company, which was incorporated in England and Wales on 5 March 2015 and domiciled in the United Kingdom. The address of its registered office is 25 Bedford Street, London, England, WC2E 9ES. The principal activity of the Group is the supply and development of telecommunication software solutions and equipment. These unaudited interim financial statements have been prepared in accordance with UK-adopted International Accounting Standards in conformity with the requirements of the Companies Act 2006. The financial statements have been prepared under the historical cost convention. There is no material difference between the fair value of financial assets and liabilities and their carrying amount. The Company's directors are responsible for the preparation of the unaudited interim financial statements. The preparation of the unaudited interim financial statements in conformity with IFRSs requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the unaudited interim financial statements and the reported amounts of revenues and expenses during the period. Although these estimates are based on management's best knowledge of the amount, event or actions, actual results ultimately may differ from those estimates. Further details regarding areas requiring significant assumptions and estimates are provided in Note 1 to the unaudited interim financial statements. The functional and presentational currency is UK Sterling. Amounts in the unaudited interim financial statements have been rounded to the nearest pound. #### Going concern The Directors have assessed the current financial position of the Company, along with future cash flow requirements, to determine if the Company has the financial resources to continue as a going concern for the foreseeable future. The conclusion of this assessment is that it is appropriate that the Company be considered a going concern. For this reason the Directors continue to adopt the going concern basis in preparing the unaudited interim financial statements. ### New and Revised Standards # IFRS in issue but not applied in the current financial statements Certain new accounting standards and interpretations have been published that are not mandatory for 30 November 2021 reporting periods and have not been early adopted by the Company. These standards are not expected to have a material impact on the entity in the current or future reporting periods and on foreseeable future transactions. ### IFRS applied for the first time in the current financial statements The Company has applied the following Standards and Amendments for the first time for their annual reporting period commencing 1 October 2021: • Covid-19-related Rent Concessions beyond 30 June 2021 (Amendments to IFRS 16). The amendment permits a lessee to apply the practical expedient regarding COVID-19 related rent concessions to rent concessions for which any reduction in lease payments affects only payments originally due on or before 30 June 2022 (rather than only payments originally due on or before 30 June 2021). - Interest Rate Benchmark Reform Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16). The amendment applies only to changes required by the reform to financial instruments and hedging relationships, changes in the basis of determining contractual cash flows of financial assets, financial liabilities, lease liabilities, hedge accounting and disclosures. - Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12). The amendments require companies to recognise deferred tax on transactions that, on initial recognition, give rise to equal amounts of taxable and deductible temporary differences. - Annual Improvements to IFRS Standards 2018-2020 Cycle. The amendment is to enhance the quality of standards, by amending existing IFRS; IFRS 1, IFRS 9, IFRS 16, IAS 41. The Amendments listed above did not have any impact on the amounts recognised in prior periods and are not expected to significantly affect the current or future periods. #### Segmental reporting In accordance with IFRS 8, segmental information is presented based on the way in which financial information is reported internally to the chief operating decision maker. The Company's internal financial reporting is currently not deemed to be separable into business segments and as such has not been separated in these unaudited interim financial statements. #### Taxation The income tax expense or income for the period is the tax payable on the current period's taxable income. This is based on the national income tax rate enacted or substantively enacted for each jurisdiction with any adjustment relating to tax payable in previous years and changes in deferred tax assets and liabilities attributable to temporary differences between the tax bases of assets and liabilities and their carrying amounts in the Financial Statements. Current tax credits arise from the UK legislation regarding the treatment of certain qualifying research and development costs, allowing for the surrender of tax losses attributable to such costs in return for a tax rebate. Deferred tax assets and liabilities are recognised for temporary differences at the tax rates expected to be applicable when the asset or liability crystallises based on current tax rates and laws that have been enacted or substantively enacted by the reporting date. The relevant tax rates are applied to the cumulative amounts of deductible and taxable temporary differences to measure the deferred tax asset or liability. A deferred tax asset is regarded as recoverable and therefore recognised only when, on the basis of all available evidence, it can be regarded as more likely than not that there will be suitable taxable profits against which to recover carried forward tax losses and from which the future reversal of temporary differences can be deducted. The carrying amount of deferred tax assets are reviewed at each reporting date. #### Cash and cash equivalents Cash and cash equivalents comprise cash in hand and current balances with banks and similar institutions, which are readily convertible to known amounts of cash and which are subject to insignificant risk of changes in value and have an original maturity of three months or less. For the period ended 30 November 2021 Financial instruments # Recognition, initial measurement and derecognition Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the financial instrument and are measured initially at fair value adjusted for transaction costs that are directly attributable to the acquisition of the financial asset. Subsequent measurement of financial assets and financial liabilities is described below. Financial assets are derecognised when the contractual rights to the cash flows from the financial asset expire, or when the financial asset and substantially all the risks and rewards are transferred. A financial liability is derecognised when it is extinguished, discharged, cancelled or expires. #### Classification and subsequent measurement of financial assets For the purpose of subsequent measurement, financial assets are classified into the following categories upon initial recognition: #### Loans and receivables Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. After initial recognition, these are measured at amortised cost using the effective interest method, less provision for impairment. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables fall into this category of financial instruments. #### Classification and subsequent measurement of financial liabilities The Company's financial liabilities include trade and certain other payables. Financial liabilities are measured subsequently at amortised cost using the effective interest. ### **Equity** An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Equity instruments issued by the Company are recorded at the proceeds received net of direct issue costs. The share premium account represents premiums received on the initial issuing of the share capital. Any transaction costs associated with the issuing of shares are deducted from share premium, net of any related income tax benefits. The ordinary share capital account represents the amount subscribed for shares at nominal value. Retained earnings include all results as disclosed in the statement of comprehensive income. #### Dividends Dividend distribution to the Company's shareholders is recognised as a liability in the period in which the dividends are approved by the Company's shareholders. Interim dividend distribution is recognised in the period in which they are approved and paid. | | | Period from
1 Oct 2021
to
30 Nov 2021 | Period from
1 Oct 2020
to
30 Nov 2020 | |--------------------------------------------------------|-------|------------------------------------------------|------------------------------------------------| | | Notes | £'000 | ₹,000 | | Revenue | | 821 | 772 | | Gross profit | | 821 | 772 | | Administrative expenses | | (800) | (746) | | Operating profit | 2 | 21 | 26 | | Finance costs Income from shares in group undertakings | 3 | (21)
3,000 | (26) | | Profit before taxation | | 3,000 | 0 | | Taxation | | - | - | | Profit for the period | | 3,000 | 0 | | Other comprehensive income | | - | - | | Total comprehensive income for the period | | 3,000 | 0 | All transactions arise from continuing operations. The company has no other recognised gains or losses for the current period. The accompanying accounting policies and notes form an integral part of these unaudited interim financial statements. | Notes €000 €000 ASSETS Fixed assets 3,078 3,162 Investments 4 14,652 14,652 Investments 4 14,652 14,652 17,730 17,814 17,730 17,814 Current assets 5 5,530 2,088 Cash and cash equivalents 85 226 23,14 5,615 2,314 TOTAL ASSETS 23,345 20,128 LIABILITIES Solution (3,316) (3,417) Lease liabilities (3,316) (3,417) Current liabilities (3,316) (3,417) Lease Liabilities (3,316) (3,417) Lease Liabilities (3,316) (3,417) Lease Liabilities (3,316) (3,417) Trade and other payables 6 (471) (199) Lease Liabilities (4,518) (4,534) TOTAL LIABILITIES (4,518) (4,5447) NET ASSETS 18,827 15,781 < | | | As at 30 Nov 2021 | As at 30 Sep 2021 | |----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------|-------|-------------------|-------------------| | Right-of-use assets 3,078 3,162 14,652 14,652 14,652 14,652 17,730 17,814 17,730 17,814 17,730 17,814 17,730 17,814 17,730 17,814 17,730 17,814 17,730 17,814 17,730 17,814 17,730 17,814 17,730 17,814 17,730 17,814 17,730 17,814 17,730 17,814 17,730 17,814 17,730 17,814 17,730 17,814 17,730 17,814 17,730 17,814 17,730 17,814 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 17,730 | | Notes | £'000 | £7000 | | Right-of-use assets | ASSETS | | | | | Tracestments | Fixed assets | | | | | 17,730 17,814 | • | | | | | Current assets 5 5,530 2,088 Cash and cash equivalents 85 226 5,615 2,314 TOTAL ASSETS 23,345 20,128 LIABILITIES Non-current liabilities Lease liabilities (3,316) (3,417) Current liabilities (3,316) (3,417) Current liabilities (731) (731) Lease Liabilities (731) (731) (731) Lease Liabilities (4,518) (4,547) (4,518) (4,347) TOTAL LIABILITIES (4,518) (4,347) (4,518) (4,347) NET ASSETS 18,827 15,781 15,781 EQUITY ATTRIBUTABLE TO SHAREHOLDERS Cordinary share capital 7 147 147 Share option reserve 13,319 13,319 13,319 Treasury stock 0 0 0 Share option reserve 174 128 Retained profit 5,187 2,187 | Investments | 4 | | | | Trade and other receivables 5 5,530 2,088 Cash and cash equivalents 85 226 5,615 2,314 TOTAL ASSETS 23,345 20,128 LIABILITIES Non-current liabilities (3,316) (3,417) Lease liabilities (3,316) (3,417) Current liabilities (731) (731) (731) Trade and other payables 6 (471) (199) Lease Liabilities (731) (731) (731) TOTAL LIABILITIES (4,518) (4,347) NET ASSETS 18,827 15,781 EQUITY ATTRIBUTABLE TO SHAREHOLDERS Cordinary share capital 7 147 147 Share premium account 13,319 13,319 13,319 Treasury stock 0 0 Share option reserve 174 128 Retained profit 5,187 2,187 | | | 17,730 | 17,014 | | Cash and cash equivalents 85 226 5,615 2,314 TOTAL ASSETS 23,345 20,128 LIABILITIES Non-current liabilities Lease liabilities (3,316) (3,417) (3,316) (3,417) Current liabilities Trade and other payables Lease Liabilities 6 (471) (199) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) (731) ( | Current assets | | | | | TOTAL ASSETS 23,345 20,128 | Trade and other receivables | 5 | 5,530 | 2,088 | | TOTAL ASSETS 23,345 20,128 LIABILITIES Non-current liabilities (3,316) (3,417) Current liabilities (3,316) (3,417) Trade and other payables 6 (471) (199) Lease Liabilities (731) (731) (731) TOTAL LIABILITIES (4,518) (4,347) NET ASSETS 18,827 15,781 EQUITY ATTRIBUTABLE TO SHAREHOLDERS Ordinary share capital 7 147 147 Share premium account 13,319 13,319 13,319 Treasury stock 0 0 0 Share option reserve 174 128 Retained profit 5,187 2,187 | Cash and cash equivalents | | | | | LIABILITIES Non-current liabilities (3,316) (3,417) (3,316) (3,417) | | | 5,615 | 2,314 | | LIABILITIES Non-current liabilities (3,316) (3,417) (3,316) (3,417) | TOTAL ACCIONO | | 22.245 | 20 129 | | Non-current liabilities | TOTAL ASSETS | | 23,345 | 20,128 | | Non-current liabilities | LIABILITIES | | | | | Current liabilities Trade and other payables 6 | | | | | | Current liabilities 6 (471) (199) Lease Liabilities (731) (731) (731) (1,202) (930) (930) TOTAL LIABILITIES (4,518) (4,347) NET ASSETS 18,827 15,781 EQUITY ATTRIBUTABLE TO SHAREHOLDERS Ordinary share capital 7 147 147 Share premium account 13,319 13,319 Treasury stock 0 0 Share option reserve 174 128 Retained profit 5,187 2,187 | Lease liabilities | | | | | Trade and other payables 6 (471) (199) Lease Liabilities (731) (731) (1,202) (930) TOTAL LIABILITIES (4,518) (4,347) NET ASSETS 18,827 15,781 EQUITY ATTRIBUTABLE TO SHAREHOLDERS Ordinary share capital 7 147 147 Share premium account 13,319 13,319 13,319 Treasury stock 0 0 0 Share option reserve 174 128 Retained profit 5,187 2,187 | | | (3,316) | (3,417) | | Trade and other payables 6 (471) (199) Lease Liabilities (731) (731) (1,202) (930) TOTAL LIABILITIES (4,518) (4,347) NET ASSETS 18,827 15,781 EQUITY ATTRIBUTABLE TO SHAREHOLDERS Ordinary share capital 7 147 147 Share premium account 13,319 13,319 13,319 Treasury stock 0 0 0 Share option reserve 174 128 Retained profit 5,187 2,187 | Current liabilities | | | | | Lease Liabilities (731) (1,202) (731) (930) TOTAL LIABILITIES (4,518) (4,347) NET ASSETS 18,827 15,781 EQUITY ATTRIBUTABLE TO SHAREHOLDERS 7 147 147 Ordinary share capital Share premium account Treasury stock 0 0 0 Share option reserve Share option reserve Retained profit 174 128 128 Retained profit 5,187 2,187 | | 6 | (471) | (199) | | TOTAL LIABILITIES (4,518) (4,347) NET ASSETS 18,827 15,781 EQUITY ATTRIBUTABLE TO SHAREHOLDERS 7 147 147 Share premium account 13,319 13,319 13,319 Treasury stock 0 0 0 Share option reserve 174 128 Retained profit 5,187 2,187 | | | | | | NET ASSETS 18,827 15,781 EQUITY ATTRIBUTABLE TO SHAREHOLDERS 7 147 147 Share premium account Treasury stock 0 0 0 Share option reserve Retained profit 174 128 Retained profit 5,187 2,187 | | | (1,202) | (930) | | NET ASSETS 18,827 15,781 EQUITY ATTRIBUTABLE TO SHAREHOLDERS 7 147 147 Share premium account Treasury stock 0 0 0 Share option reserve Retained profit 174 128 Retained profit 5,187 2,187 | · | | | | | NET ASSETS 18,827 15,781 EQUITY ATTRIBUTABLE TO SHAREHOLDERS Ordinary share capital 7 147 147 Share premium account 13,319 13,319 Treasury stock 0 0 Share option reserve 174 128 Retained profit 5,187 2,187 | TOTAL LIABILITIES | | (4,518) | (4,347) | | EQUITY ATTRIBUTABLE TO SHAREHOLDERS Ordinary share capital 7 147 147 Share premium account 13,319 13,319 Treasury stock 0 0 Share option reserve 174 128 Retained profit 5,187 2,187 | | | | | | TO SHAREHOLDERS Ordinary share capital 7 147 147 Share premium account 13,319 13,319 Treasury stock 0 0 Share option reserve 174 128 Retained profit 5,187 2,187 | NET ASSETS | | 18,827 | 15,781 | | TO SHAREHOLDERS Ordinary share capital 7 147 147 Share premium account 13,319 13,319 Treasury stock 0 0 Share option reserve 174 128 Retained profit 5,187 2,187 | | | | | | Ordinary share capital 7 147 147 Share premium account 13,319 13,319 Treasury stock 0 0 Share option reserve 174 128 Retained profit 5,187 2,187 | EQUITY ATTRIBUTABLE | | | | | Share premium account 13,319 13,319 Treasury stock 0 0 Share option reserve 174 128 Retained profit 5,187 2,187 | 10 SHAKEHULDEKS | · | | | | Share premium account 13,319 13,319 Treasury stock 0 0 Share option reserve 174 128 Retained profit 5,187 2,187 | Ordinary share capital | 7 | 147 | 147 | | Share option reserve 174 128 Retained profit 5,187 2,187 | Share premium account | | | - | | Retained profit 5,187 2,187 | | | | | | ·· | | | | | | TOTAL EQUITY 18,827 15,781 | Ketained profit | | 5,187 | 2,18/ | | | TOTAL EQUITY | | 18,827 | 15,781 | These unaudited interim financial statements were approved and authorised for issue by the Board of Directors on 24 April 2025. Signed on behalf of the Board of Directors by: LT Hall - Director Company Number 09472870 The accompanying accounting policies and notes form an integral part of these unaudited interim financial statements. | | Ordinary
share
capital
£'000 | Share premium | Treasury
Stock | Share option reserve | Retained earnings | Total | |--------------------------------|---------------------------------------|---------------|-------------------|----------------------|-------------------|--------| | Balance at 1 October 2020 | 147 | 13,319 | (375) | 152 | 1,666 | 14,909 | | Profit for the period | | | | | | | | Total comprehensive income | - | ·
- | - | - | - | - | | Transactions with owners: | | | | | | | | Share option charge | - | - | - | 6 | - | 6 | | Purchase of treasury stock | - | - | - | - | - | - | | Exercise of share options | - | - | 375 | (67) | (307) | 1 | | Total transactions with owners | | - | | (61) | (307) | 7 | | Balance at 30 November 2020 | 147 | 13,319 | - | 91 | 1,359 | 14,916 | | Balance at 1 October 2021 | 147 | 13,319 | - | 128 | 2,187 | 15,781 | | Profit for the period | - | - | - | - | 3,000 | 3,000 | | Total comprehensive income | • | - | - | - | 3,000 | 3,000 | | Transactions with owners: | | | | | | | | Share option charge | | | | 46_ | | 46 | | Total transactions with owners | | | | 46 | - | 46 | | Balance at 30 November 2021 | 147 | 13,319 | • | 174 | 5,187 | 18,827 | The accompanying accounting policies and notes form an integral part of these unaudited interim financial statements. #### 1 Critical accounting estimates and judgements The Directors consider that in the proper preparation of the unaudited interim financial statements there were no critical or significant areas which required the use of accounting estimates and exercise of judgement by management while applying the Company's accounting policies. # 2 Operating profit Revenue for the period derived from services provided to group companies. Expenses in the period related to staff salaries and office costs, and to professional fees in relation to administering the Company on AIM. # 3 Income from shares in group undertakings | | Nov 2021
£'000 | Nov 2020 £'000 | |-----------------|-------------------|-----------------------| | Dividend income | 3,000 | - | #### 4 Investments Cerillion plc paid £14,651,571 cash on 18 March 2016 for 100% of the share capital of Cerillion Technologies Limited. ### 5 Trade and other receivables | | Nov 2021
£'000 | Sep 2021 £'000 | |------------------------------------------------|--------------------------|-----------------------| | Amounts owed by group undertakings Prepayments | 5,235
295 | ·
2,080
8 | | | 5,530 | 2,088 | There are no differences between the carrying amount and fair value of any of the trade and other receivables above. # 6 Trade and other payables | | Nov 2021
£'000 | Sep 2021 £'000 | |----------------------------------------------------------|--------------------------|-----------------------| | Trade creditors | 285 | 59 | | Other taxation and social security | 120 | 74 | | Accruals | 66 | 66 | | | 471 | 199 | | 7 Share capital | Nov 2021
f.'000 | Sep 2021
£'000 | | Issued, allotted, called up and fully paid: | ~ | ~ | | 29,513,486 (Sep 2021: 29,513,486) Ordinary shares of 0.5 | | | | pence | 147 | 147 | The Ordinary Shares have been classified as Equity. The Ordinary Shares have attached to them full voting and capital distribution rights. # 8 Subsequent events There have been no subsequent events requiring adjustments or disclosure within the unaudited interim financial statements.