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Income taxes (Tables)

12 Months Ended

Jun. 30, 2024

Income Tax Disclosure [Abstract]

Schedule of Income Tax Provision

The income tax provision consists of the following components:

 Schedule of Income Tax Provision

		2023				2024
		For the years ended June 30,
		2023				2024
		GBP				GBP
Current tax expenses			-				(2,512	)
Deferred tax expenses			(176,923	)			-
Income tax expenses			(176,923	)			(2,512	)

Schedule of Effective Income Tax Rate

The following table reconciles the United Kingdom statutory rates to the effective tax rates:

 Schedule of Effective Income Tax Rate

		2023				2024
		GBP				GBP
Loss before income tax expense			(2,107,543	)			(1,106,493	)
Income tax rate in the Cayman Islands, permanent tax holiday			0	%			0	%
Income tax computed at statutory tax rate of 19% of the United Kingdom			(19.0	)%			(19.0	)%
Effect of different tax rates available to different jurisdictions			1.5	%			1.5	%
Effect of non-taxable income			1.9	%			-
Effect of tax loss not recognized (note)			15.6	%			17.7	%
Effect of valuation allowance			8.4				-
Income tax expense			8.4	%			0.2	%

Note: The tax loss not recognized mainly represents subsidies of the Company which recorded loss before tax for years ended March 2023 and 2024.

Schedule of Deferred Tax

Movements of deferred tax were as follows:

Schedule of Deferred Tax 

		2023				2024				2024
		For the years ended June 30,
		2023				2024				2024
		GBP				GBP				US$
Deferred tax assets:
Balance, beginning of the year			176,923				-				-
Additions			110,323				25,038				31,649
Recognized in the consolidated statements of income and comprehensive income			(176,923	)			-				-
Valuation allowance			(110,323	)			(25,038	)			(31,649	)
Balance, end of the year			-				-				-

Schedule of Deferred Tax

Schedule of Deferred Tax 

		2023				2024				2024
		For the years ended June 30,
		2023				2024				2024
		GBP				GBP				US$
Deferred tax assets:
Balance, beginning of the year			176,923				-				-
Additions			110,323				25,038				31,649
Recognized in the consolidated statements of income and comprehensive income			(176,923	)			-				-
Valuation allowance			(110,323	)			(25,038	)			(31,649	)
Balance, end of the year			-				-				-

Schedule of Deferred Tax Valuation Allowance

Movements of valuation allowance were as follows:

Schedule of Deferred Tax Valuation Allowance 

		2023				2024				2024
		For the years ended June 30,
		2023				2024				2024
		GBP				GBP				US$
Deferred tax assets:
Balance, beginning of the year			-				(110,323	)			(139,456	)
Additions			(110,323	)			(25,038	)			(31,649	)
Balance, end of the year			(110,323	)			(135,361	)			(171,105	)

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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-Topic 740
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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