Going ConcernThe financial statements have been prepared on the Going Concern basis on the presumption that continued support will be made available by shareholders, directors and creditors to enable the company to meet its liabilities as they fall due.The directors anticipate that the company and its subsidiary will be able to generate sufficient sales which will create contribution at a level which will not require further material external funding. This expectation has been incorporated into financial projections that the directors have prepared and which indicate that the company will be able to operate as a going concern from the date of approval of the financial statements.Although the directors are confident that these projections can be achieved, they recognise that there is an inherent uncertainty in this. If the projections are not achieved the company and its subsidiary will require additional funding in the short term to continue as a Going Concern. The directors are confident that if necessary additional funding would be forthcoming to enable the company to continue as a going concern.Whilst there is uncertainty in relation to the above matters, the directors consider it appropriate for the financial statements to be drawn up on the going concern basis. Should this basis be considered to be inappropriate, adjustments would have to be made to the balance sheet value of assets to reduce them to their recoverable amounts, to provide for additional liabilities that may arise, and to reclassify long term liabilities as current liabilities. No such adjustments have been made in these accounts.Share based payments and warrantsThe company has issued share options and warrants to directors employees and other parties.The options are subject to vesting conditions and their market value at the date of the grant less the exercise price is recognised as an employee benefit expense with a corresponding increase in other reserves. Any proceeds received net of applicable transaction costs are credited to share capital and share premium when the options are exercised.The fair value of the options and warrants at the date of grant has been valued using the Black Scholes option pricing model.At 31 January 2018 a total of 92,738,957 (2017 94,405,623) options were unexpired and available to exercise at prices between 3.5p and 4p