| Standard | IFRS | IFRS | IFRS | IFRS | IFRS |
|---|
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Income Statement | 29 Sep '23 | 29 Sep '22 | 30 Sep '21 | 29 Sep '21 | 30 Sep '20 |
|---|
| Revenue | 14.34 | 8.64 | 12.01 | 9.19 | 12.17 |
| Operating Profit / Loss | (0.07) | (0.30) | (1.35) | (0.67) | (0.43) |
| Net Interest | (0.25) | (0.10) | (0.09) | (0.09) | (0.11) |
| Pre Tax Profit | (0.35) | (1.82) | (1.53) | (0.59) | (0.05) |
| Post Tax Profit | 0.08 | (1.78) | (1.14) | (0.20) | (0.02) |
| Profit for the Period | 0.09 | (2.28) | (1.14) | (1.14) | (0.02) |
| Equity Holders of Parent Company | 0.09 | (2.28) | (1.12) | (1.12) | 0.01 |
| Minority Interests | n/a | n/a | (0.01) | (0.01) | (0.03) |
| | | | | | |
| Continuing EPS | | | | | |
| Earnings per Share (Basic) | 0.04p | (1.08p) | (0.69p) | (0.12p) | n/a |
| Earnings per Share (Diluted) | 0.04p | (1.08p) | (0.69p) | (0.12p) | n/a |
| Earnings per Share (Adjusted) | 0.04p | (1.08p) | (0.69p) | (0.12p) | n/a |
| Continuing and Discontinued EPS | | | | | |
| Earnings per Share (Basic) | 0.04p | (1.38p) | (0.69p) | (0.69p) | n/a |
| Earnings per Share (Diluted) | 0.04p | (1.38p) | (0.69p) | (0.69p) | n/a |
| Earnings per Share (Adjusted) | 0.04p | (1.38p) | (0.69p) | (0.69p) | n/a |
| | | | | | |
| Dividend per Share | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| | Millions | Millions | Millions | Millions | Millions |
| Balance Sheet | 29 Sep '23 | 29 Sep '22 | 30 Sep '21 | 29 Sep '21 | 30 Sep '20 |
|---|
| Non-Current Assets | | | | | |
| Intangible Assets | 1.91 | 0.21 | 2.69 | 2.69 | 3.04 |
| Property, Plant and Equipment | 2.37 | 2.25 | 2.70 | 2.70 | 3.20 |
| Investments | 1.07 | 1.01 | 0.80 | 0.80 | 1.24 |
| Investment Properties | n/a | n/a | n/a | n/a | n/a |
| Other Financial Assets | 0.09 | n/a | n/a | n/a | n/a |
| Other Non-Current Assets | 0.73 | 0.47 | 0.24 | 0.24 | 0.21 |
| Total Non-Current Assets | 6.16 | 3.94 | 6.43 | 6.43 | 7.70 |
| | | | | | |
| Current Assets | | | | | |
| Inventories | 0.37 | n/a | n/a | n/a | n/a |
| Trade and Other Receivables | 3.85 | 3.11 | 3.97 | 3.97 | 3.53 |
| Cash at Bank and in Hand | 0.52 | 0.03 | 0.52 | 0.52 | 0.99 |
| Current Asset Investments | n/a | n/a | n/a | n/a | n/a |
| Other Current Assets | 4.00 | 1.12 | 0.98 | 0.98 | 0.63 |
| Total Current Assets | 8.74 | 4.26 | 5.47 | 5.47 | 5.15 |
| | | | | | |
| Other Assets | n/a | n/a | n/a | n/a | n/a |
| Total Assets | 14.90 | 8.19 | 11.90 | 11.90 | 12.85 |
| | | | | | |
| Current Liabilities | | | | | |
| Borrowings | 2.54 | 0.94 | 0.62 | 0.62 | 0.69 |
| Other Current Liabilities | 6.13 | 4.40 | 4.58 | 4.58 | 3.94 |
| Total Current Liabilities | 8.68 | 5.33 | 5.20 | 5.20 | 4.63 |
| | | | | | |
| Net Current Assets | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Non-Current Liabilities | | | | | |
| Borrowings | 2.39 | 2.13 | 2.77 | 2.77 | 2.81 |
| Provisions | 0.37 | 0.28 | 0.87 | 0.87 | 1.04 |
| Other Non-Current Liabilities | 0.09 | 0.04 | n/a | n/a | n/a |
| Total Non-Current Liabilities | 2.85 | 2.45 | 3.64 | 3.64 | 3.84 |
| | | | | | |
| Net Assets | 3.37 | 0.40 | 3.07 | 3.07 | 4.37 |
| | | | | | |
| Capital and Reserves | | | | | |
| Share Capital | 2.75 | 1.65 | 1.65 | 1.65 | 1.65 |
| Share Premium Account | n/a | n/a | n/a | n/a | n/a |
| Other Reserves | 3.89 | 2.11 | 2.50 | 1.59 | 2.65 |
| Retained Earnings | (3.27) | (3.36) | (1.08) | (0.17) | 0.04 |
| Shareholders Funds | 3.37 | 0.40 | 3.07 | 3.07 | 4.35 |
| | | | | | |
| Minority Interests / Other Equity | n/a | n/a | n/a | n/a | 0.03 |
| Total Equity | 3.37 | 0.40 | 3.07 | 3.07 | 4.37 |
| | | | | | |
| | 29 Sep '23 | 29 Sep '22 | 30 Sep '21 | 29 Sep '21 | 30 Sep '20 |
|---|
| Operating Margin | (0.47%) | (3.52%) | (11.27%) | (7.26%) | (3.52%) |
| Return on Capital Employed | (1.55%) | (48.83%) | (31.01%) | (10.81%) | 1.12% |
| Dividend Cover | n/a | n/a | n/a | n/a | n/a |
| Dividend Yield | n/a | n/a | n/a | n/a | n/a |
| PE Ratio | 45.60 | n/a | n/a | n/a | n/a |
| PEG | n/a | n/a | n/a | n/a | n/a |
| Dividend per Share Growth | n/a | n/a | n/a | n/a | n/a |
| Net Asset Value per Share | 0.46p | 0.06p | 0.23p | 0.12p | 0.80p |