C plc has the following after-tax profits for its two most recent accounting periods:
                                                                 £000
Year to 31 October 2016...................... 330
Year to 31 October 2017...................... 341

On 1 November 2015, the company's issued share capital consisted of 500,000 ordinary shares. On 1 August 2017, the company made a 1 for 10 bonus issue.

Required:

(a) Calculate basic EPS for the year to 31 October 2017.

(b) Calculate restated basic EPS for the year to 31 October 2016 and explain why this restatement is necessary.