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Tax on Profit on Ordinary Activities (Tables)
12 Months Ended
Jun. 30, 2018
Income Taxes [Abstract]  
Summary of analysis of charge/credit in the year
Analysis of charge / (credit) in the year
 
2018
£’000
 
2017
£’000
 
2016
£’000
UK corporation tax based on the results for the year ended 30 June 2018 at 19% (2017: 19.75%, 2016: 20%)
£
1,977

 
£
1,664

 
£
2,275

Overseas tax
4,048

 
3,066

 
2,188

Current Tax
6,025

 
4,730

 
4,463

Deferred Tax
(350
)
 
138

 
(338
)
Total tax
£
5,675

 
£
4,868

 
£
4,125

Reconciliation of the tax rate on group profits
Reconciliation of the tax rate on group profits
 
2018
 
2017
 
2016
 
£’000
 
%
 
£’000
 
%
 
£’000
 
%
Profit on ordinary activities before taxation
£
24,650

 

 
£
21,700

 

 
£
20,831

 
 
Profit on ordinary activities at UK statutory rate
4,684

 
19.0

 
4,286

 
19.8

 
4,167

 
20.0

Differences in overseas tax rates
(359
)
 
(1.5
)
 
(219
)
 
(1.0
)
 
(372
)
 
(1.8
)
Impact of share based compensation
150

 
0.6

 
56

 
0.2

 
100

 
0.5

Utilisation of previously unrecognised tax losses
(2
)
 

 
(2
)
 

 
(31
)
 
(0.1
)
Other permanent differences
1,030

 
4.2

 
258

 
1.2

 
239

 
1.1

Adjustments related to prior periods
(73
)
 
(0.3
)
 
292

 
1.3

 
7

 

Tax on unremitted earnings/witholding tax on dividends
185

 
0.8

 
197

 
0.9

 

 

Impact of rate change on deferred tax
60

 
0.2

 

 

 
15

 
0.1

Total
£
5,675

 
23.0
 %
 
£
4,868

 
22.4
 %
 
£
4,125

 
19.8
 %
Summary of tax on items charged to equity and statement of comprehensive income
Tax on items charged to equity and statement of comprehensive income
 
2018
£’000
 
2017
£’000
 
2016
£’000
Share-based compensation
(1,090
)
 
(42
)
 
(63
)
Total credit to equity and statement of comprehensive income
(1,090
)
 
(42
)
 
(63
)