| Standard | IFRS | IFRS | IFRS |
|---|
| | | | |
| | Millions | Millions | Millions |
| Income Statement | 30 Mar '23 | 30 Mar '22 | 30 Mar '21 |
|---|
| Revenue | 0.92 | 0.82 | 0.03 |
| Operating Profit / Loss | (4.05) | (1.90) | (0.72) |
| Net Interest | (0.01) | (1.41) | n/a |
| Pre Tax Profit | (4.06) | (3.31) | (0.82) |
| Post Tax Profit | (3.71) | (3.22) | (0.71) |
| Profit for the Period | (3.71) | (3.22) | (0.71) |
| Equity Holders of Parent Company | (3.71) | (3.22) | (0.71) |
| Minority Interests | n/a | n/a | n/a |
| | | | | | |
| Continuing EPS | | | | | |
| Earnings per Share (Basic) | (2.70p) | (3.30p) | (0.90p) |
| Earnings per Share (Diluted) | (2.70p) | (3.30p) | (0.90p) |
| Earnings per Share (Adjusted) | (2.70p) | (0.80p) | (0.70p) |
| Continuing and Discontinued EPS | | | | | |
| Earnings per Share (Basic) | (2.70p) | (3.30p) | (0.90p) |
| Earnings per Share (Diluted) | (2.70p) | (3.30p) | (0.90p) |
| Earnings per Share (Adjusted) | (2.70p) | (0.80p) | (0.70p) |
| | | | | | |
| Dividend per Share | n/a | n/a | n/a |
| | | | | | |
| | Millions | Millions | Millions |
| Balance Sheet | 30 Mar '23 | 30 Mar '22 | 30 Mar '21 |
|---|
| Non-Current Assets | | | | | |
| Intangible Assets | n/a | n/a | n/a |
| Property, Plant and Equipment | 0.34 | 0.07 | 0.06 |
| Investments | n/a | n/a | n/a |
| Investment Properties | n/a | n/a | n/a |
| Other Financial Assets | n/a | n/a | n/a |
| Other Non-Current Assets | n/a | n/a | n/a |
| Total Non-Current Assets | 0.34 | 0.07 | 0.06 |
| | | | | | |
| Current Assets | | | | | |
| Inventories | 0.52 | 0.11 | n/a |
| Trade and Other Receivables | 1.76 | 1.32 | 0.91 |
| Cash at Bank and in Hand | 2.48 | 6.70 | 0.28 |
| Current Asset Investments | n/a | n/a | n/a |
| Other Current Assets | n/a | n/a | n/a |
| Total Current Assets | 4.76 | 8.12 | 1.19 |
| | | | | | |
| Other Assets | n/a | n/a | n/a |
| Total Assets | 5.09 | 8.20 | 1.25 |
| | | | | | |
| Current Liabilities | | | | | |
| Borrowings | 0.04 | 0.01 | 0.04 |
| Other Current Liabilities | 1.36 | 1.04 | 0.88 |
| Total Current Liabilities | 1.39 | 1.05 | 0.92 |
| | | | | | |
| Net Current Assets | n/a | n/a | n/a |
| | | | | | |
| Non-Current Liabilities | | | | | |
| Borrowings | 0.15 | n/a | 0.70 |
| Provisions | n/a | n/a | n/a |
| Other Non-Current Liabilities | n/a | n/a | n/a |
| Total Non-Current Liabilities | 0.15 | n/a | 0.70 |
| | | | | | |
| Net Assets | 3.55 | 7.15 | (0.37) |
| | | | | | |
| Capital and Reserves | | | | | |
| Share Capital | 0.14 | 0.14 | n/a |
| Share Premium Account | 10.42 | 10.41 | n/a |
| Other Reserves | 3.85 | 3.75 | 3.56 |
| Retained Earnings | (10.86) | (7.16) | (3.93) |
| Shareholders Funds | 3.55 | 7.15 | (0.37) |
| | | | | | |
| Minority Interests / Other Equity | n/a | n/a | n/a |
| Total Equity | 3.55 | 7.15 | (0.37) |
| | | | | | |
| | 30 Mar '23 | 30 Mar '22 | 30 Mar '21 |
|---|
| Operating Margin | (439.85%) | (230.46%) | (2,246.87%) |
| Return on Capital Employed | (108.34%) | (26.52%) | (220.81%) |
| Dividend Cover | n/a | n/a | n/a |
| Dividend Yield | n/a | n/a | n/a |
| PE Ratio | n/a | n/a | n/a |
| PEG | n/a | n/a | n/a |
| Dividend per Share Growth | n/a | n/a | n/a |
| Net Asset Value per Share | 2.55p | 5.13p | (0.27p) |