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Consolidated Statements of Cash Flows
 12 Months Ended
Jun. 30, 2024
USD ($)
Jun. 30, 2024
GBP (£)
Jun. 30, 2023
GBP (£)
Cash flows from operating activities      
Net loss $ (1,401,827) £ (1,109,005) £ (2,284,466)
Adjustment to reconcile net loss to net cash provided by operating activities:      
Impairment loss on inventories 86,521
Fair value loss on promissory notes 470,051 371,876 240,557
Gain on termination of life insurance policies (13,347) (10,559)
Depreciation 171,938 136,027 140,784
Insurance expense 56,345 44,536
Provision for expected credit losses (118,851) (94,023) 30,836
Deferred income tax 176,923
Change in operating assets and liabilities:      
Contracts receivable (739,668) (585,180) 40,975
Contract assets (670,513) (530,469) (17,489)
Retention receivables (169,705) (134,260) (23,097)
Prepayments and other receivables (647,688) (512,413) (313,541)
Inventories 928,213 734,346 824,936
Contract liabilities (64,966) (51,397) 209,726
Accounts payable 357,377 282,735 (59,188)
Accruals and other payables 30,917 24,460 316,932
Net cash used in operating activities (1,811,724) (1,433,326) (629,591)
Cash flow from investing activities      
Purchase of property, equipment and software (40,315) (31,895) (1,223)
Proceeds from termination of life insurance policies 210,289 166,368
Net cash (used in) generated from investing activities 169,974 134,473 (1,223)
Cash flow from financing activities      
Proceeds from issuance of preferred shares 300,000 237,342
Proceeds from bank and other borrowings 3,504,125 2,772,251 1,945,887
Repayments of bank and other borrowings (3,469,825) (2,745,115) (2,226,896)
Loan from related parties 954,320 755,000
Repayment of loan from related parties (105,153) (83,191)
Advanced from related parties 7,002,613 5,540,042 4,832,804
Repayments to related parties (6,493,986) (5,137,647) (3,716,062)
Net cash generated from financing activities 1,692,094 1,338,682 835,733
Net (decrease)/increase in cash, cash equivalents and restricted cash 50,344 39,829 204,919
Cash and cash equivalents at the beginning of the year 279,205 220,890 15,971
Cash and cash equivalents at the end of the year 329,549 260,719 220,890
Supplemental cash flow information      
Interest paid 699,351 553,284 382,008
Income tax paid
Supplemental cash flow information      
Initial recognition of operating lease liabilities related to right-of-use assets 359,917
Proceeds from issuance of promissory notes received by a related party on behalf of the Company, included in amounts due to related parties 241,105 190,748 332,290
Amounts due to related parties exchanged for Preferred Shares 2,874,163 2,273,863
8% Promissory Notes exchanged for Preferred Shares $ 3,283,116 £ 2,597,402