| 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 | 3.53 | 3.13 | 3.64 | 3.64 | 4.08 |
| Operating Profit / Loss | (0.84) | (0.95) | (0.97) | (0.97) | (2.32) |
| Net Interest | (0.26) | (0.23) | (0.16) | (0.16) | (0.05) |
| Pre Tax Profit | (0.98) | (1.11) | (1.13) | (1.13) | (2.38) |
| Post Tax Profit | (0.76) | (0.87) | (0.73) | (0.73) | (2.02) |
| Profit for the Period | (0.76) | (0.87) | (0.73) | (0.73) | (2.02) |
| Equity Holders of Parent Company | (0.76) | (0.87) | (0.73) | (0.73) | (2.02) |
| Minority Interests | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Continuing EPS | | | | | |
| Earnings per Share (Basic) | (3.00p) | (3.00p) | (2.00p) | (2.00p) | (7.00p) |
| Earnings per Share (Diluted) | (3.00p) | (3.00p) | (2.00p) | (2.00p) | (7.00p) |
| Earnings per Share (Adjusted) | (3.00p) | (3.00p) | (2.00p) | (2.00p) | (7.00p) |
| Continuing and Discontinued EPS | | | | | |
| Earnings per Share (Basic) | (3.00p) | (3.00p) | (2.00p) | (2.00p) | (7.00p) |
| Earnings per Share (Diluted) | (3.00p) | (3.00p) | (2.00p) | (2.00p) | (7.00p) |
| Earnings per Share (Adjusted) | (3.00p) | (3.00p) | (2.00p) | (2.00p) | (7.00p) |
| | | | | | |
| 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 | 0.74 | 0.92 | 1.10 | 1.10 | 1.14 |
| Property, Plant and Equipment | 0.03 | 0.03 | 0.07 | 0.07 | 0.25 |
| Investments | n/a | n/a | n/a | n/a | n/a |
| Investment Properties | n/a | n/a | n/a | n/a | n/a |
| Other Financial Assets | n/a | n/a | n/a | n/a | n/a |
| Other Non-Current Assets | n/a | n/a | n/a | n/a | n/a |
| Total Non-Current Assets | 0.77 | 0.94 | 1.17 | 1.17 | 1.38 |
| | | | | | |
| Current Assets | | | | | |
| Inventories | n/a | n/a | n/a | n/a | n/a |
| Trade and Other Receivables | 0.93 | 0.78 | n/a | 1.07 | n/a |
| Cash at Bank and in Hand | 0.08 | 0.10 | 0.79 | 0.58 | 0.83 |
| Current Asset Investments | n/a | n/a | 0.58 | n/a | 0.12 |
| Other Current Assets | 0.23 | 0.22 | 0.28 | n/a | 0.30 |
| Total Current Assets | 1.24 | 1.10 | 1.64 | 1.64 | 1.25 |
| | | | | | |
| Other Assets | n/a | n/a | n/a | n/a | n/a |
| Total Assets | 2.00 | 2.05 | 2.81 | 2.81 | 2.64 |
| | | | | | |
| Current Liabilities | | | | | |
| Borrowings | 0.01 | 0.01 | 0.07 | 0.07 | 0.22 |
| Other Current Liabilities | 2.20 | 2.00 | 1.98 | 1.98 | 2.96 |
| Total Current Liabilities | 2.21 | 2.01 | 2.05 | 2.05 | 3.18 |
| | | | | | |
| Net Current Assets | n/a | n/a | n/a | n/a | n/a |
| | | | | | |
| Non-Current Liabilities | | | | | |
| Borrowings | 0.02 | 0.03 | 1.82 | 1.82 | 0.06 |
| Provisions | n/a | n/a | n/a | n/a | 0.08 |
| Other Non-Current Liabilities | 2.56 | 2.02 | 0.09 | 0.09 | n/a |
| Total Non-Current Liabilities | 2.58 | 2.05 | 1.91 | 1.91 | 0.15 |
| | | | | | |
| Net Assets | (2.78) | (2.02) | (1.16) | (1.16) | (0.69) |
| | | | | | |
| Capital and Reserves | | | | | |
| Share Capital | 2.96 | 2.96 | 2.96 | 2.96 | 2.96 |
| Share Premium Account | 7.26 | 7.26 | 7.26 | 7.26 | 7.26 |
| Other Reserves | 10.90 | 10.91 | 10.90 | 10.90 | 10.64 |
| Retained Earnings | (23.90) | (23.14) | (22.27) | (22.27) | (21.54) |
| Shareholders Funds | (2.78) | (2.02) | (1.16) | (1.16) | (0.69) |
| | | | | | |
| Minority Interests / Other Equity | n/a | n/a | n/a | n/a | n/a |
| Total Equity | (2.78) | (2.02) | (1.16) | (1.16) | (0.69) |
| | | | | | |
| | 29 Sep '23 | 29 Sep '22 | 30 Sep '21 | 29 Sep '21 | 30 Sep '20 |
|---|
| Operating Margin | (23.78%) | (30.32%) | (26.67%) | (26.67%) | (56.96%) |
| Return on Capital Employed | 20.66% | 30.21% | 268.41% | 268.39% | 158.69% |
| 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 | n/a | 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 | (11.91p) | (9.92p) | (7.63p) | (7.63p) | (6.18p) |