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v3.23.3

Leases (Tables) | 12 Months Ended
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Jun. 30, 2023
Presentation of leases for lessee [abstract] |
Summary of Lease Asset and Liability | The consolidated balance sheet shows the following amounts relating to leases:
|  | Consolidated |  |  | Consolidated |
|  | June 30, 2023 |  |  | June 30, 2022 |
Right-of-use Assets |  | $ |  |  | $ |
Buildings |  |  | 385,369 |  |  |  | 270,147 |
|  |  | 385,369 |  |  |  | 270,147 |
Summary of Aging of Lease Liabilities |
|  | Consolidated |  |  | Consolidated |
|  | June 30, 2023 |  |  | June 30, 2022 |
Lease Liabilities |  | $ |  |  | $ |
Current |  |  | 185,205 |  |  |  | 173,377 |
Non-current |  |  | 207,617 |  |  |  | 107,492 |
Balance at June 30, 2023 |  |  | 392,822 |  |  |  | 280,869 |
Summary of Recognised ROU Assets | The recognised ROU assets are comprised solely of property leases in Germany and France. Movements during the fiscal years June 30, 2023 and June 30, 2022 are as follows:
ROU asset |  | A$ |
Initial value of ROU asset recognised as at July 1, 2019 |  |  | 336,090 |
Less: lease incentives |  |  | (12,215 | )
Net ROU asset recognised under AASB 16 (IFRS 16) as at July 1, 2019 |  |  | 323,875 |
Depreciation for the fiscal year ended June 30, 2020 |  |  | (126,712 | )
Foreign exchange differences |  |  | 4,052 |
Closing balance of ROU asset as at June 30, 2020 |  |  | 201,215 |
Closing balance of ROU asset as at July 1, 2020 |  |  | 201,215 |
Lease addition and modification for the fiscal year ended June 30, 2021 |  |  | 254,461 |
Depreciation for the fiscal year ended June 30, 2021 |  |  | (181,374 | )
Foreign exchange differences |  |  | (5,489 | )
Closing balance of ROU asset as at June 30, 2021 |  |  | 268,813 |
Opening balance of ROU asset as at July 1, 2021 |  |  | 268,813 |
Lease addition and modification for the fiscal year ended June 30, 2022 |  |  | 306,667 |
Lease disposals for the financial year ended June 30, 2022 |  |  | (74,782 | )
Depreciation for the fiscal year ended June 30, 2022 |  |  | (224,406 | )
Foreign exchange differences |  |  | (6,145 | )
Closing balance of ROU asset as at June 30, 2022 |  |  | 270,147 |
Lease addition and modification for the fiscal year ended June 30, 2023 |  |  | 311,986 |
Lease disposals for the financial year ended June 30, 2023 |  |  | — |
Depreciation for the fiscal year ended June 30, 2023 |  |  | (202,605 | )
Foreign exchange differences |  |  | 5,841 |
Closing balance of ROU asset as at June 30, 2023 |  |  | 385,369 |
Summary of Movement of Lease Liabilities | For the fiscal years June 30, 2023 and June 30, 2022, movement of lease liabilities and aging presentation are as follows:
|  | Consolidated |  |  | Consolidated |
|  | June 30, 2023 |  |  | June 30, 2022 |
Lease Liabilities Reconciliation |  | $ |  |  | $ |
Opening Balance |  |  | 280,869 |  |  |  | 288,307 |
Lease additions and modifications |  |  | 311,986 |  |  |  | 292,126 |
Interest charged for the year |  |  | 8,678 |  |  |  | 10,462 |
Disposals |  |  | — |  |  |  | (76,123 | )
Principal paid for the year |  |  | (211,974 | ) |  |  | (222,536 | )
Interest expense paid for the year |  |  | (8,818 | ) |  |  | (9,712 | )
Foreign exchange adjustments |  |  | 12,081 |  |  |  | (1,655 | )
Closing Balance |  |  | 392,822 |  |  |  | 280,869 |
Summary of Maturity Analysis of Lease Liabilities | The table below shows the Group’s lease liabilities in relevant maturity groupings based on their contractual maturities. The amounts disclosed in the table are the contractual undiscounted cashflows.
Lease Liabilities |  | Less than 1 year $ |  |  | Between 1 and 2 years $ |  |  | Between 2 and 5 years $ |  |  | Over 5 years $ |  |  | Total contractual cashflows |  |  | Carrying amount $ |
2023 |  |  | 194,688 |  |  |  | 212,952 |  |  |  | — |  |  |  | — |  |  |  | 407,640 |  |  |  | 392,822 |
2022 |  |  | 178,510 |  |  |  | 108,706 |  |  |  | — |  |  |  | — |  |  |  | 287,216 |  |  |  | 280,869 |

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