Consolidated Statement of Financial Position |
Sep. 30, 2021
USD ($)
|
Sep. 30, 2020
USD ($)
|
Sep. 30, 2019
USD ($)
|
---|---|---|---|
Non-current assets | |||
Property, plant and equipment | $ 198,848 | $ 26,774 | $ 5,084 |
Intangible assets | 18,235,034 | 8,776,530 | 4,047,138 |
Fixed asset investments | 33,685 | 32,301 | |
Other receivables | 5,000,000 | ||
Total non-current assets | 23,467,567 | 8,835,605 | 4,052,222 |
Current assets | |||
Trade and other receivables | 3,292,310 | 280,590 | 897,425 |
Cash and cash equivalents | 86,965,789 | 194,602 | 4,226,524 |
Total current assets | 90,258,099 | 475,192 | 5,123,949 |
Total assets | 113,725,666 | 9,310,797 | 9,176,171 |
Current liabilities | |||
Trade and other payables | 17,068,656 | 2,385,777 | 3,798,286 |
Borrowings | 5,459,972 | ||
Total current liabilities | 17,068,656 | 7,845,749 | 3,798,286 |
Non-current liabilities | |||
Trade and other payables | 2,459,413 | 534,074 | 206,696 |
Borrowings | 3,297,468 | ||
Deferred tax | 550,718 | ||
Warrants liability | 128,038,432 | ||
Total non-current liabilities | 130,497,845 | 534,074 | 4,054,882 |
Total liabilities | 147,566,501 | 8,379,823 | 7,853,168 |
Net (liabilities)/assets | (33,840,835) | 930,974 | 1,323,003 |
EQUITY | |||
Share capital | 11,007 | 158 | 158 |
Share premium | 70,999,290 | ||
Convertible loan notes treated as equity | 1,411,034 | 1,411,034 | |
Other reserve | 166,804,775 | ||
Foreign currency translation reserve | 255,212 | (129,452) | (182,066) |
Share-based payment reserve | 303,476 | 134,728 | 11,052 |
Retained earnings | (272,214,595) | (485,494) | 82,825 |
Total Equity | $ (33,840,835) | $ 930,974 | $ 1,323,003 |
X | ||||||||||
- Definition The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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X | ||||||||||
- Definition The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of investments in joint ventures in an entity's separate financial statements. [Refer: Joint ventures [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The nominal value of capital issued. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The non-current portion of non-current borrowings. [Refer: Borrowings] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of assets less the amount of liabilities. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of assets that do not meet the definition of current assets. [Refer: Current assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of non-current derivative financial liabilities. [Refer: Derivative financial liabilities] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of non-current trade payables and non-current other payables. [Refer: Other non-current payables; Non-current trade payables] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition A component of equity representing components of convertible instruments classified as equity. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition A component of equity representing exchange differences on translation of financial statements of foreign operations recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition A component of equity resulting from share-based payments. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition A component of equity representing the entity's cumulative undistributed earnings or deficit. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount received or receivable from the issuance of the entity's shares in excess of nominal value. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of current borrowings. [Refer: Borrowings] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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X | ||||||||||
- Definition The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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