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Provisions | 12 Months Ended
--- | ---
Jun. 30, 2025
Provisions [Abstract] |
PROVISIONS | 8. PROVISIONS
|  | Years Ended June 30, |
|  | 2025 |  |  | 2024 |
Current |  |  |  |  |  |
Annual leave (1) |  |  | 631,941 |  |  |  | 318,694 |
Long service leave (1)(2) |  |  | 243,967 |  |  |  | 212,005 |
Total |  |  | 875,908 |  |  |  | 530,699 |
Non-Current |  |  |  |  |  |  |  |
Long service leave (2) |  |  | - |  |  |  | - |
A provision has been recognised for employee entitlements relating to long service leave. In calculating the present value of future cash flows in respect of long service leave, the probability of long service leave being taken is based on historical data. The measurement and recognition criteria relating to employee benefits have been included in Note 1 to this report. (1) Movements in provisions Movements in each class of provision during the financial year are set out below:
|  | Years Ended June 30, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Annual leave |  |  |  |  |  |  |  |  |
Carrying amount at start of year |  |  | 318,694 |  |  |  | 420,380 |  |  |  | 371,877 |
Charged/(credited) to profit or loss -additional provisions recognised |  |  | 409,646 |  |  |  | 179,923 |  |  |  | 272,502 |
Amounts used during the year |  |  | (97,011 | ) |  |  | (280,618 | ) |  |  | (232,747 | )
Change in foreign exchange |  |  | 612 |  |  |  | (991 | ) |  |  | 8,748 |
Carrying amount at end of year |  |  | 631,941 |  |  |  | 318,694 |  |  |  | 420,380 |
Long service leave |  |  |  |  |  |  |  |  |  |  |  |
Carrying amount at start of year |  |  | 212,005 |  |  |  | 328,325 |  |  |  | 298,143 |
Charged/(credited) to profit or loss -additional provisions recognised |  |  | 32,901 |  |  |  | 30,308 |  |  |  | 30,182 |
Amounts used during the year |  |  | (939 | ) |  |  | (146,628 | ) |  |  | - |
Carrying amount at end of year |  |  | 243,967 |  |  |  | 212,005 |  |  |  | 328,325 |
Total |  |  | 875,908 |  |  |  | 530,699 |  |  |  | 748,705 |
(2) Amounts not expected to be settled within the next 12 months The current provision for long service leave includes all unconditional entitlements where employees have completed the required period of service and also those where employees are entitled to pro-rata payments in certain circumstances. The entire amount is presented as current, since the Group does not have an unconditional right to defer settlement. However, based on past experience, the Group does not expect all employees to take the full amount of accrued long service leave or require payment within the next 12 months.

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