3 20. Trade and other payables 31 Dec 2021 31 Dec 2020 Non-current £000 £000 Other accruals 2,845 1,941 Total 2,845 1,941 31 Dec 2020 1 31 Dec 2021 Restated Current £000 £000 Trade payables 204,985 127,344 Accruals 51,446 33,954 Deferred income2 58,887 29,771 Other payables 8,741 – Total 324,059 191,069 Notes: 1. Restated for the initial accounting for the business combinations of Decoded and Metric Theory as required by IFRS 3. Details are disclosed in Note 4. 2. The deferred income as at 31 December 2020 has been fully recognised in the results of 2021. 31 Dec 2021 31 Dec 2020 Current tax liabilities £000 £000 Income taxes 6,550 5,874 Sales taxes 838 1,008 Wage taxes and social security contributions 10,112 5,598 Total 17,500 12,480 21. Equity A. Share capital The authorised share capital of S4Capital plc contains an unlimited number of Ordinary Shares having a nominal value of £0.25 per Ordinary Share. At the end of the reporting period, the issued and paid up share capital of S4Capital plc consisted of 555,307,572 (2020: 542,065,458) Ordinary Shares having a nominal value of £0.25 per Ordinary Share. The changes in issued share capital, share premium, merger reserves and treasury shares of S4Capital plc (formerly Derriston Capital plc) is summarised in the consolidated statement of changes in equity on page 112. 28 September 2018 // S4Capital issued 1 B share at a price of 100 pence per share to Sir Martin Sorrell. Please see the Governance Report on page 61 for details. 12 March 2020 // S4Capital issued 10.4 million shares at a price of 186 pence per share in relation to the acquisition of Circus. 16 April 2020 // S4Capital issued 1.0 million shares at a price of 25 pence per share in relation of the acquisition of Circus. 24 April 2020 // S4Capital issued 1.0 million shares at a price of 148 pence per share in relation of the acquisition of Conversion works. 19 May 2020 // S4Capital issued 6.5 million shares at a price of 171 pence per share in relation of the acquisition of Firewood. 11 June 2020 // S4Capital issued 0.6 million shares at a price of 241 pence per share in relation of the acquisition of Progmedia. 21 June 2020 // S4Capital issued 0.2 million shares at a price of 369 pence per share in relation of the acquisition of BizTech Russia & Kazakhstan. 24 June 2020 // S4Capital issued 0.8 million shares at a price of 234 pence per share in relation of the acquisition of IMAgency. S4Capital Annual Report and Accounts 2021 153