Reserves |
12 Months Ended |
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Sep. 30, 2021 | |
| Reserves | |
| Reserves |
23. Reserves Share premium Includes the difference in price between the par value of shares, and the total price the Group received for those shares, net of expenses. Convertible loan notes treated as equity Included cumulative portion of 1,000,000 £1 convertible A loan notes treated as equity within 2020. This was removed within the current year as the convertible loan notes converted on 3rd September 2021. Foreign currency translation reserve Includes other comprehensive income relating to the translation of subsidiaries into the functional currency of the group. Share based payment reserve Cumulative charges in respect of share options issued. Retained earnings Includes cumulative profit and loss and all other net gains and losses and transactions with owners (e.g. dividends) not recognised elsewhere. Other reserves Other reserve includes the IFRS 2 deemed acquisition cost and other reserves assumed as part of the reverse acquisition. |
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- Definition The disclosure of reserves within equity. [Refer: Other reserves [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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