Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Reserves

v3.22.2.2
Reserves
12 Months Ended
Sep. 30, 2022
Reserves  
Reserves

24.    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.