v3.24.3
Property, Plant and Equipment (Details) - GBP (£)
£ in Thousands
 12 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2022
Cost      
Beginning balance, property plant and equipment [1] £ 25,940    
Hyperinflation adjustment   £ (1,282) £ (433)
Ending balance, property plant and equipment 20,638 25,940 [1]  
Depreciation      
Beginning balance, property plant and equipment [1] 25,940    
Ending balance, property plant and equipment 20,638 25,940 [1]  
Net book value 20,638 25,940 [1]  
Computers and Equipment      
Cost      
Beginning balance, property plant and equipment 10,440    
Ending balance, property plant and equipment 7,493 10,440  
Depreciation      
Beginning balance, property plant and equipment 10,440    
Ending balance, property plant and equipment 7,493 10,440  
Net book value 7,493 10,440  
Fixtures and Fittings      
Cost      
Beginning balance, property plant and equipment 14,641    
Ending balance, property plant and equipment 12,416 14,641  
Depreciation      
Beginning balance, property plant and equipment 14,641    
Ending balance, property plant and equipment 12,416 14,641  
Net book value 12,416 14,641  
Fixed Assets in Progress      
Cost      
Beginning balance, property plant and equipment 859    
Ending balance, property plant and equipment 729 859  
Depreciation      
Beginning balance, property plant and equipment 859    
Ending balance, property plant and equipment 729 859  
Net book value 729 859  
Cost      
Cost      
Beginning balance, property plant and equipment 51,113 46,385  
Additions 4,833 13,669  
On acquisition of subsidiaries 899 434  
Hyperinflation adjustment   195  
Disposals (6,325) (8,186)  
Transfers 0 0  
Effect of foreign exchange translations 510 1,384  
Ending balance, property plant and equipment 50,010 51,113 46,385
Depreciation      
Beginning balance, property plant and equipment 51,113 46,385  
Disposals (6,325) (8,186)  
Effect of foreign exchange translations 510 1,384  
Ending balance, property plant and equipment 50,010 51,113 46,385
Net book value 50,010 51,113 46,385
Cost | Computers and Equipment      
Cost      
Beginning balance, property plant and equipment 25,663 27,572  
Additions 2,565 4,762  
On acquisition of subsidiaries 594 324  
Hyperinflation adjustment   195  
Disposals (4,681) (6,397)  
Transfers 0 0  
Effect of foreign exchange translations 281 793  
Ending balance, property plant and equipment 23,860 25,663 27,572
Depreciation      
Beginning balance, property plant and equipment 25,663 27,572  
Disposals (4,681) (6,397)  
Effect of foreign exchange translations 281 793  
Ending balance, property plant and equipment 23,860 25,663 27,572
Net book value 23,860 25,663 27,572
Cost | Fixtures and Fittings      
Cost      
Beginning balance, property plant and equipment 24,591 17,031  
Additions 1,541 8,050  
On acquisition of subsidiaries 305 110  
Hyperinflation adjustment   0  
Disposals (1,644) (1,789)  
Transfers 857 1,780  
Effect of foreign exchange translations 229 591  
Ending balance, property plant and equipment 25,421 24,591 17,031
Depreciation      
Beginning balance, property plant and equipment 24,591 17,031  
Disposals (1,644) (1,789)  
Effect of foreign exchange translations 229 591  
Ending balance, property plant and equipment 25,421 24,591 17,031
Net book value 25,421 24,591 17,031
Cost | Fixed Assets in Progress      
Cost      
Beginning balance, property plant and equipment 859 1,782  
Additions 727 857  
On acquisition of subsidiaries 0 0  
Hyperinflation adjustment   0  
Disposals 0 0  
Transfers (857) (1,780)  
Effect of foreign exchange translations 0 0  
Ending balance, property plant and equipment 729 859 1,782
Depreciation      
Beginning balance, property plant and equipment 859 1,782  
Disposals 0 0  
Effect of foreign exchange translations 0 0  
Ending balance, property plant and equipment 729 859 1,782
Net book value 729 859 1,782
Depreciation      
Cost      
Beginning balance, property plant and equipment (25,173) (25,125)  
Disposals 5,766 8,043  
Effect of foreign exchange translations (347) (639)  
Ending balance, property plant and equipment (29,372) (25,173) (25,125)
Depreciation      
Beginning balance, property plant and equipment (25,173) (25,125)  
Charge for the year 10,312 8,730  
Disposals 5,766 8,043  
Effect of foreign exchange translations (347) (639)  
Ending balance, property plant and equipment (29,372) (25,173) (25,125)
Net book value (29,372) (25,173) (25,125)
Depreciation | Computers and Equipment      
Cost      
Beginning balance, property plant and equipment (15,223) (16,255)  
Disposals 4,538 6,344  
Effect of foreign exchange translations (216) (388)  
Ending balance, property plant and equipment (16,367) (15,223) (16,255)
Depreciation      
Beginning balance, property plant and equipment (15,223) (16,255)  
Charge for the year 5,898 5,700  
Disposals 4,538 6,344  
Effect of foreign exchange translations (216) (388)  
Ending balance, property plant and equipment (16,367) (15,223) (16,255)
Net book value (16,367) (15,223) (16,255)
Depreciation | Fixtures and Fittings      
Cost      
Beginning balance, property plant and equipment (9,950) (8,870)  
Disposals 1,228 1,699  
Effect of foreign exchange translations (131) (251)  
Ending balance, property plant and equipment (13,005) (9,950) (8,870)
Depreciation      
Beginning balance, property plant and equipment (9,950) (8,870)  
Charge for the year 4,414 3,030  
Disposals 1,228 1,699  
Effect of foreign exchange translations (131) (251)  
Ending balance, property plant and equipment (13,005) (9,950) (8,870)
Net book value (13,005) (9,950) (8,870)
Depreciation | Fixed Assets in Progress      
Cost      
Beginning balance, property plant and equipment 0 0  
Disposals 0 0  
Effect of foreign exchange translations 0 0  
Ending balance, property plant and equipment 0 0 0
Depreciation      
Beginning balance, property plant and equipment 0 0  
Charge for the year 0 0  
Disposals 0 0  
Effect of foreign exchange translations 0 0  
Ending balance, property plant and equipment 0 0 0
Net book value £ 0 £ 0 £ 0
[1]
(1) Restated to include the effect of revisions arising from provisional to final acquisition accounting for DEK and Mudbath (refer to note 3C for details).