1. Basis of preparation The unaudited interim financial statements for the six months ended 30 September 2020 have been prepared in accordance with International Financial Reporting Standards ( IFRSs ) using the policies consistent with those applied to the annual financial statements for the year ended 31 March 2020 , except for the adoption of the new and revised IFRSs (which include all IFRSs, International Accounting Standards ( IASs ) and Interpretations) that are initially adopted for the current period financial statements. The interim financial statements, together with the comparative information contained in this report for the six months ended 30 September 20 19 , do not constitute the statutory accounts of the Company.