21 Borders & Southern Petroleum plc Annual Report & Accounts 2014 www.bordersandsouthern.com  CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME  FOR THE YEAR ENDED 31 DECEMBER 2014 Note 2014  $000 2013  $000 Administrative expenses (3,037) (2,820) Loss from operations 2 (3,037) (2,820) Finance income 8 59 71 Finance expense  (910) (207) Loss before tax (3,888) (2,956) Tax expense 9 – – Loss for the year and total comprehensive loss for the year attributable to owners  of the parent (3,888) (2,956) Basic and diluted loss per share (see note 3) (0.8) cents (0.6) cents STRATEGIC  REPORT DIRECTORS’  REPORT F INANCIAL  S T ATEMENTS The notes on pages 28 to 38 form part of the financial statements.