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TRADE AND OTHER PAYABLES | 12 Months Ended
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Jun. 30, 2025
Trade and other payables [abstract] |
TRADE AND OTHER PAYABLES | TRADE AND OTHER PAYABLES
| ACCOUNTING POLICIES Trade and other payables, excluding Value Added Tax, payroll accruals, accrued leave pay and provision for performance-based incentives, are non-derivative financial liabilities categorised as financial liabilities measured at amortised cost. These liabilities are initially measured at fair value plus directly attributable transaction costs. Subsequent to initial recognition, they are measured at amortised cost using the effective interest method. The Group derecognises a financial liability when its contractual rights are discharged or cancelled or expire. Short-term employee benefits are expensed as the related service is provided. A liability is recognised for the amount expected to be paid if the Group has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee and the obligation can be estimated reliably.
| Amounts in R million | Note | 2025 | 2024
| Trade payables and accruals 1 |  | 753.9 | 720.6
| Value Added Tax |  | 2.9 | 1.2
| Accrued leave pay |  | 64.1 | 59.9
| Accrual for short term performance based incentives |  | 101.6 | 99.0
| Payroll creditors |  | 31.9 | 36.7
|  |  | 954.4 | 917.4
| Interest relating to trade payables and accruals included in profit or loss |  | (1.5) | (1.5)
| RELATED PARTY BALANCES |  |  |
| Trade payables and accruals include the following amounts payable to related parties: |  |  |
| Sibanye-Stillwater |  | 25.2 | 35.1
| Rand Refinery |  | 0.9 | 1.0
| 1 Included in trade payables and accruals is an amount of R 119.3 million (2024: R 96.2 million) related to capital projects.
LIQUIDITY RISK Trade payables and accruals are all expected to be settled within 12 months from reporting date. FAIR VALUE OF FINANCIAL INSTRUMENTS The fair value of trade payables and accruals approximate their carrying value due to their short-term maturities.

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- Definition The disclosure of trade and other payables. [Refer: Trade and other payables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
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