Leases (Tables)

6 Months Ended

Mar. 31, 2026

Schedule of right-of-use assets


		Land &		IT
		buildings		equipment		Total
		$’000		$’000		$’000
Cost
At 1 October 2025		1,100		79		1,179
Additions		1,556		—		1,556
Modifications		21		—		21
Disposals		—		—		—
Foreign exchange on translation		(2)		—		(2)
At 31 March 2026		2,675		79		2,754
Depreciation
At 1 October 2025		(558)		(26)		(584)
Charge		(361)		(17)		(378)
Disposals		—		—		—
Foreign exchange on translation		(1)		(20)		(21)
At 31 March 2026		(920)		(63)		(983)
Net Book Value
At 31 March 2025		542		53		595
At 31 March 2026		1,755		16		1,771

Schedule of lease liability


		31 March		30 September
		2026		2025
		$’000		$’000
Current liabilities
Lease liabilities		1,032		265

Non-current liabilities
Lease liabilities		1,140		454
		2,172		719

Schedule of amounts recognised in profit or loss for leases


		31 March		31 March
		2026		2025
		$’000		$’000
Depreciation expense on right of use assets		378		148
Interest on lease liabilities		46		26
Total		424		174

Schedule of amounts recognised in cash flow statement for leases


		31 March		31 March
		2026		2025
		$’000		$’000

Total cash outflow for leases		468		174