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

Leases (Tables)

v3.22.2.2
Leases (Tables)
12 Months Ended
Sep. 30, 2022
Leases  
Schedule of right-of-use assets

Right-of-use assets

    

Land &

IT

    

buildings

equipment

Total

$'000

$'000

$'000

Cost

  

At 1 October 2019

 

Additions

 

Foreign exchange on translation

At 30 September 2020

 

At 1 October 2020

Additions

 

Foreign exchange on translation

At 30 September 2021

At 1 October 2021

Additions

7,597

704

8,301

Foreign exchange on translation

(1,321)

(1,321)

At 30 September 2022

 

6,276

704

6,980

Depreciation

 

At 1 October 2019

 

Charge

 

Foreign exchange on translation

At 30 September 2020

 

At 1 October 2020

Charge

 

Foreign exchange on translation

At 30 September 2021

At 1 October 2021

Charge

(841)

(82)

(923)

Foreign exchange on translation

80

2

82

At 30 September 2022

 

(761)

(80)

(841)

Net Book Value

 

  

  

  

At 30 September 2022

 

5,515

624

6,139

At 30 September 2021

 

At 30 September 2020

 

Schedule of lease liability

    

2022

    

2021

    

2020

$'000

$'000

$'000

Current liabilities

 

  

 

  

 

  

Lease liabilities

1,154

Non-current liabilities

 

  

 

  

 

  

Lease liabilities

 

6,681

 

 

7,835

Schedule of amounts recognised in profit or loss for leases

    

2022

    

2021

    

2020

$'000

$'000

$'000

 

  

 

  

 

  

Depreciation expense on right of use assets

 

923

 

 

Interest on lease liabilities

 

221

 

 

Expense relating to short-term leases

12

 

9

 

 

 

 

Total

 

1,156

 

9

 

Schedule of amounts recognised in cash flow statement for leases

Amounts recognised in statement of cash flows

    

2022

    

2021

    

2020

$'000

$'000

$'000

 

  

 

  

 

  

Total cash outflow for leases

 

(657)

 

 

 

 

 

Total

 

(657)