XML 62 R49.htm IDEA: XBRL DOCUMENT v3.10.0.1
Deferred Tax Assets and Liabilities (Tables)
 12 Months Ended
Jun. 30, 2018
Income Taxes [Abstract]  
Schedule of deferred taxes
After offsetting deferred tax assets and liabilities where appropriate within territories, the net deferred tax comprises:
 
2018
£’000
 
2017
£’000
Deferred tax assets
2,488

 
867

Deferred tax liabilities
(2,832
)
 
(2,586
)
Net deferred tax
(344
)
 
(1,719
)
Deferred taxes arising from temporary differences and unused tax losses are summarised as follows:
Deferred tax 2018
At 1 July 2017
£’000
 
Exchange Adjustments
£’000
 
Credit / (Charge) to Profit and Loss
£’000
 
Credit to Equity
£’000
 
Acquisition
£’000
 
At 30 June 2018
£’000
Accelerated capital allowances
£
(76
)
 
£
(2
)
 
£
(9
)
 
£
—

 
£
—

 
£
(87
)
Tax losses
227

 
—

 
(165
)
 
—

 
—

 
62

Share-based compensation
271

 
—

 
309

 
1,090

 
—

 
1,670

Intangible assets
(2,490
)
 
(61
)
 
462

 
—

 
—

 
(2,089
)
Other temporary differences
349

 
(2
)
 
(247
)
 
—

 
—

 
100

Total
£
(1,719
)
 
£
(65
)
 
£
350

 
£
1,090

 
£
—

 
£
(344
)
Deferred tax 2017
At 1 July 2016
£’000
 
Exchange Adjustments
£’000
 
Credit / (Charge) to Profit and Loss
£’000
 
Credit to Equity
£’000
 
Acquisition
£’000
 
At 30 June 2017
£’000
Accelerated capital allowances
£
(34
)
 
£
—

 
£
(42
)
 
£
—

 
£
—

 
£
(76
)
Tax losses
312

 
15

 
(100
)
 
—

 
—

 
227

Share-based compensation
117

 
(1
)
 
113

 
42

 
—

 
271

Intangible assets
(1,543
)
 
(141
)
 
269

 
—

 
(1,075
)
 
(2,490
)
Other temporary differences
724

 
3

 
(378
)
 
—

 
—

 
349

Total
£
(424
)
 
£
(124
)
 
£
(138
)
 
£
42

 
£
(1,075
)
 
£
(1,719
)