v3.23.3
Deferred Tax Assets and (Liabilities) (Tables)
 12 Months Ended
Jun. 30, 2023
Income Taxes [Abstract]  
Schedule of deferred taxes
Deferred taxes arising from temporary differences and unused tax losses are summarised as follows:
Deferred tax 2023At 1 July 2022
£’000		Exchange Adjustments £’000Credit / (Charge) to Profit and Loss
£’000		Acquisition £’000Charge to Equity £’000At 30 June 2023 £’000
Accelerated capital allowances
£434 £— £(465)£— £— £(31)
Tax losses3,627 (111)8,995 — — 12,511 
Share-based compensation
9,844 (35)(1,927)— (3,919)3,963 
Intangible assets(6,008)191 1,901 (6,455)— (10,371)
Other temporary differences
(1,505)45 652 269 — (539)
Total£6,392 £90 £9,156 £(6,186)£(3,919)£5,533 
Deferred tax 2022At 1 July 2021
£’000		Exchange Adjustments £’000Credit / (Charge) to Profit and Loss
£’000		Acquisition £’000Charge to Equity £’000At 30 June 2022 £’000
Accelerated capital allowances£595 £— £(161)£— £— £434 
Tax losses2,987 355 285 — — 3,627 
Share-based compensation13,143 — 1,802 — (5,101)9,844 
Intangible assets(6,824)(30)1,136 (290)— (6,008)
Other temporary differences55 208 (1,768)— — (1,505)
Total£9,956 £533 £1,294 £(290)£(5,101)£6,392 
After offsetting deferred tax assets and liabilities where appropriate within territories, the net deferred tax comprises:
2023
 £’000		2022
 £’000
Deferred tax assets20,156 17,218 
Deferred tax liabilities(14,623)(10,826)
Net deferred tax5,533 6,392