v3.26.1
Trade and other payables
6 Months Ended
Mar. 31, 2026
Trade and other payables  
Trade and other payables

7.

Trade and other payables

  ​ ​ ​

31 March

  ​ ​ ​

30 September

2026

2025

$’000

$’000

Current liabilities

 

  ​

 

  ​

Trade payables

 

807

 

47

Other tax and social security

 

1,536

 

3,167

Other creditors

 

605

 

774

Accruals

 

2,251

 

3,203

Deferred income

 

360

 

444

Total

 

5,559

 

7,635

Trade payables and accruals relate to amounts payable at the balance sheet date for services received during the period. The Group has financial risk management policies in place to ensure that all payables are paid within the credit timeframe. The carrying amount of financial liabilities recorded at amortised costs in the financial statements approximate their fair value.