XML 180 R24.htm IDEA: XBRL DOCUMENT v3.24.3
Disaggregated revenues
 12 Months Ended
Jun. 30, 2024
Revenue from Contract with Customer [Abstract]  
Disaggregated revenues

18. Disaggregated revenues

 

The following table shows disaggregated revenues by major categories for the years ended June 30, 2023 and 2024, respectively:

 

 Schedule of Disaggregated Revenues 

   For the years ended June 30, 
   2023   2024   2024 
   GBP   GBP   US$ 
Retrofit revenue   5,494,112    8,460,981    10,694,680 
Product revenue   511,451    1,140,490    1,441,579 
Total   6,005,563    9,601,471    12,136,259 

 

The following table shows disaggregated cost of revenues by major categories for the years ended June 30, 2023 and 2024, respectively:

 

 Schedule of Disaggregated Cost of Revenues 

   For the years ended June 30, 
   2023   2024 
   GBP   %   GBP   US$   % 
Retrofit revenue   4,501,255    92    7,021,289    8,874,909    94 
Product revenue   419,338    8    437,677    553,224    6 
Total   4,920,593    100    7,458,966    9,428,133    100 

 

The following table sets forth a breakdown of gross profit and gross profit margin for the years ended June 30, 2023 and 2024, respectively:

 

 Schedule of Breakdown of Gross Profit and Gross Profit Margin 

    For the years ended June 30,  
    2023     2024  
Category   Revenue     Cost of revenue     Gross profit     Gross profit margin     Revenue     Cost of revenue     Gross profit     Gross profit     Gross profit margin  
    GBP     GBP     GBP     %     GBP     GBP     GBP     US$     %  
Retrofit revenue     5,494,112       4,501,255       992,857       18       8,460,981       7,021,289       1,439,692       1,819,771       17  
Product revenue     511,451       419,338       92,113       18       1,140,490       437,677       702,813       888,355       62  
Total       6,005,563         4,920,593         1,084,970       18       9,601,471       7,458,966       2,142,505       2,708,126       22  

 

(i) Transaction price allocated to the remaining performance obligations

 

The Company has elected to apply the practical expedient in paragraph ASC 606-10-50-14 and does not disclose information about remaining performance obligations that have an original expected duration of one year or less.

 

 

(ii) Geographical information

 

In presenting information on the basis of geographical segments, geographical revenue is based on the final location where the Company sells the product or where the customer/partner is located.

 

   For the years ended June 30, 
   2023   2024   2024 
   GBP   GBP   US$ 
The United Kingdom   5,688,341    9,091,010    11,491,036 
Hong Kong   317,222    510,461    645,223 
Total   6,005,563    9,601,471    12,136,259