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Trade and other receivables (Tables) | 6 Months Ended
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Dec. 31, 2023
Trade and other receivables |
Schedule of trade and other receivables | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | As at
​ | ​ | ​ | ​ | As at June 30, | ​ | December 31,
​ |  | Note |  | 2022 |  | 2023 |  | 2023
​ |  | ​ |  | RMB’000 |  | RMB’000 | ​ | RMB’000
Non-current | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Trade receivables | ​ | ​ | ​ | — | ​ | — | ​ | 18,045
Less:loss allowance | ​ | 29(a) | ​ | — | ​ | — | ​ | (433)
Trade receivables,net of loss allowance (iii) | ​ | ​ | ​ | — | ​ | — | ​ | 17,612
Amounts due from related parties | ​ | 32(c) | ​ | — | ​ | 10,647 | ​ | 10,760
Deposits | ​ | ​ | ​ | 10,000 | ​ | 41,834 | ​ | 81,153
Value-added tax (“VAT”) recoverable | ​ | ​ | ​ | 18,274 | ​ | 22,160 | ​ | 26,271
​ | ​ | ​ | ​ | 28,274 | ​ | 74,641 | ​ | 135,796
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current |  |  |  |  |  |  | ​ | ​
Trade receivables | ​ | ​ |  | 375,798 |  | 394,727 | ​ | 504,938
Less: loss allowance |  | 29(a) |  | (85,117) |  | (88,764) | ​ | (78,001)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Trade receivables, net of loss allowance | ​ | ​ |  | 290,681 | ​ | 305,963 | ​ | 426,937
Amounts due from related parties | ​ | 32(c) |  | 5,105 | ​ | 5,602 | ​ | 27,836
Miscellaneous expenses paid on behalf of franchisees | ​ | ​ |  | 246,097 | ​ | 265,335 | ​ | 336,497
VAT recoverable | ​ | ​ |  | 182,906 | ​ | 270,298 | ​ | 251,162
Rental deposits | ​ | ​ |  | 101,124 | ​ | 86,600 | ​ | 98,141
Receivables due from on-line payment platforms and banks (i) | ​ | ​ |  | 26,806 | ​ | 34,726 | ​ | 103,406
Prepayments for inventories | ​ | ​ |  | 52,476 | ​ | 49,631 | ​ | 51,084
Prepayments for licensing expenses | ​ | ​ |  | 35,223 |  | 40,934 | ​ | 43,996
Prepayments for listing expenses relating to Hong Kong public offering | ​ | ​ | ​ | 58,560 | ​ | — | ​ | —
Prepayments for promotion and advertising expenses | ​ | ​ | ​ | 9,302 | ​ | 17,374 | ​ | 11,577
Prepayments for repurchase of shares | ​ | ​ | ​ | 3,375 | ​ | 3,693 | ​ | 87,324
Others | ​ | ​ | ​ | 44,543 | ​ | 70,000 | ​ | 80,397
​ | ​ | ​ | ​ | 1,056,198 | ​ | 1,150,156 | ​ | 1,518,357
Notes:
(i) | Receivables due from on-line payment platforms and banks mainly represented the proceeds of online sales through e-commerce platforms collected by and retained in third-party online payment platforms. Withdrawal of the balances retained in online payment platforms could be made anytime upon the Group’s instructions. The amounts also included those due from banks for offline sales made through customer credit/debit cards and other online payment platforms that require overnight processing by the collection banks.
(ii) | All of trade and other receivables classified as current portion are expected to be recovered or recognized as expense within one year.
(iii) | Trade receivables relating to certain sales of fixtures to franchisees are collected by installments within the periods ranging from 32 to 36 months and the portion which is expected to be recovered after one year are classified as non - current. All other trade debtors are due within 20 to 180 days from the date of revenue recognition for domestic and overseas customers respectively. Further details on the Group’s credit policy and credit risk arising from trade debtors are set out in Note 29(a).

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