Financial statements Company statement of changes in equity Share Share Merger Other Retained Number of capital premium reserves reserves earnings Total Equity shares £000 £000 £000 £000 £000 £000 Balance at 1 January 2020 469,227,259 117,307 174,302 205,717 (1,160) 7,274 503,440 Loss for the year – – – – – (2,924) (2,924) Total comprehensive loss – – – – – (2,924) (2,924) Transactions with owners of the Company Issue of Ordinary Shares 36,766,642 9,192 103,995 – – – 113,187 Business combinations 34,744,022 8,686 84,564 – 28,655 – 121,905 Employee share schemes 1,327,535 331 1,334 – (454) 11,963 13,174 Balance as previously reported 542,065,458 135,516 364,195 205,717 27,041 16,313 748,782 1 – – – – 2,234 – 2,234 Restatement Balance at 31 December 2020 542,065,458 135,516 364,195 205,717 29,275 16,313 751,016 Profit for the year – – – – – 10,835 10,835 Total comprehensive loss – – – – – 10,835 10,835 Transactions with owners of the Company Issue of Ordinary Shares – – – – – – – Business combinations 13,242,114 3,311 82,715 – 45,856 – 131,882 Employee share schemes – – – – (110) 15,129 15,019 Balance at 31 December 2021 555,307,572 138,827 446,910 205,717 75,021 42,277 908,752 Note: 1. Restated for the initial accounting for the business combination of Decoded as required by IFRS 3. Details are disclosed in Note F. The accompanying notes on pages 163 to 166 form an integral part of the Company financial statements. 162 S4Capital Annual Report and Accounts 2021