v3.26.1
Intangible fixed assets
6 Months Ended
Mar. 31, 2026
Intangible fixed assets  
Intangible fixed assets

5.

Intangible fixed assets

  ​ ​ ​

31 March

2026

  ​ ​ ​

$’000

Cost

At 1 October 2025

 

2,957

Additions

 

Foreign exchange on translation

 

168

At 31 March 2026

 

3,125

Amortisation

 

  ​

At 1 October 2025

 

(845)

Charge

 

(256)

Foreign exchange on translation

18

At 31 March 2026

 

(1,083)

Net Book Value

 

  ​

At 31 March 2026

 

2,042

At 30 September 2025

 

2,112

Amortisation on intangible assets is calculated under the straight-line method over their estimated useful lives of between 3 – 10 years.

An impairment test was performed for the period ended March 31, 2026, which considered the value of existing contracts and forecasted revenues. No impairment was deemed necessary.