Significant Accounting Policies (Tables)

3 Months Ended

12 Months Ended

Sep. 30, 2018

Jun. 30, 2018

Corporate Information And Statement Of IFRS Compliance [Abstract]

Summary of useful life for property, plant and equipment

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:



Computers and equipment	3 years
Fixtures and fittings	5 years
Motor vehicles	5 years



2018	Computers & Equipment £’000			Fixtures & Fittings £’000			Motor Vehicles £’000			Fixed Assets in Progress £’000		Total £’000
Cost
At 1 July 2017	£	10,698		£	6,901		£	21		£	—	£	17,620
Additions	2,111			1,381			—			164		3,656
On acquisition of subsidiary / business	417			492			—			—		909
Disposals	(798		)	(555		)	—			—		(1,353		)
Effect of foreign exchange translations	(73		)	(48		)	(1		)	—		(122		)
At 30 June 2018	£	12,355		£	8,171		£	20		£	164	£	20,710

Depreciation
At 1 July 2017	£	7,151		£	2,963		£	20		£	—	£	10,134
Charge for the year	2,095			1,243			—			—		3,338
On disposals	(734		)	(545		)	—			—		(1,279		)
Effect of foreign exchange translations	(35		)	(32		)	—			—		(67		)
At 30 June 2018	£	8,477		£	3,629		£	20		£	—	£	12,126
Net book value
At 30 June 2018	£	3,878		£	4,542		—			£	164	£	8,584



2017	Computers & Equipment £’000			Fixtures & Fittings £’000			Motor Vehicles £’000		Fixed Assets in Progress £’000			Total £’000
Cost
At 1 July 2016	£	9,350		£	3,249		£	19	£	381		£	12,999
Additions	2,423			2,585			—		—			5,008
On acquisition of subsidiary / business	232			90			1		—			323
Reclassification	(1,333		)	1,272			—		—			(61		)
Disposals	(334		)	(816		)	—		—			(1,150		)
Transfers	—			381			—		(381		)	—
Effect of foreign exchange translations	360			140			1		—			501
At 30 June 2017	£	10,698		£	6,901		£	21	£	—		£	17,620

Depreciation
At 1 July 2016	£	6,388		£	1,857		£	19	£	—		£	8,264
Charge for the year	1,653			879			—		—			2,532
Reclassification	(866		)	808			—		—			(58		)
On disposals	(233		)	(683		)	—		—			(916		)
Effect of foreign exchange translations	209			102			1		—			312
At 30 June 2017	£	7,151		£	2,963		£	20	£	—		£	10,134
Net book value
At 30 June 2017	£	3,547		£	3,938		£	1	£	—		£	7,486

Summary of useful life for intangible assets

Except for goodwill, intangible assets are amortised on a straight-line basis in the statement of comprehensive income over their estimated useful lives, from the date they are available for use.



Client relationship	5 - 10 years
Non-compete agreement	3 years
Computer software	3 - 10 years
Licences	Shorter of licence period and up to 3 years