Just re the patent claim, in terms of the accounts and audit....
The auditors would have reviewed the position with the directors up to the date of signing the audit report - so in March. They have to then give their opinion as to whether or not it is likely that the claim against the company will be successful.
Most of the comments I've read on here and from the company seem to suggest they don't believe there was a claim to answer. I think something or some advice has come to light recently which has led to this settlement - I would be very surprised if in March there was a strong possibiltiy of the payment having to be made.
So I don't believe the company has been holding anything back.