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Additional information-Financial Statement Schedule I (Tables)

12 Months Ended

Jun. 30, 2018

Additional information-Financial Statement Schedule I

Statement of condensed income statement

		Year ended 30 June
		2018 £'000			2017 £'000			2016 £'000
Revenue			—			—			—
Operating expenses			(3,423	)		(2,013	)		(84	)
Exceptional items			—			—			—
​	​	​	​	​	​	​	​	​	​	​
Operating loss			(3,423	)		(2,013	)		(84	)
Income from shares in group undertakings			21,982			23,295			20,084
​	​	​	​	​	​	​	​	​	​	​
Profit on ordinary activities before tax			18,559			21,282			20,000
Tax expense			—			—			—
​	​	​	​	​	​	​	​	​	​	​
Profit for the year			18,559			21,282			20,000
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

Statement of condensed balance sheet

		As of 30 June
		2018 £'000			2017 £'000
ASSETS
Non-current assets
Investment in subsidiaries			319,265			319,265
​	​	​	​	​	​	​	​
			319,265			319,265
​	​	​	​	​	​	​	​
Current assets
Other receivables			1,314			1,123
Cash and cash equivalents			340			522
​	​	​	​	​	​	​	​
			1,654			1,645
​	​	​	​	​	​	​	​
Total assets			320,919			320,910
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​
EQUITY AND LIABILITIES
Equity
Share capital			53			53
Share premium			68,822			68,822
Retained earnings			247,806			248,314
​	​	​	​	​	​	​	​
			316,681			317,189
​	​	​	​	​	​	​	​
Current liabilities
Other payables			4,238			3,721
​	​	​	​	​	​	​	​
			4,238			3,721
​	​	​	​	​	​	​	​
Total equity and liabilities			320,919			320,910
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​

Statement of condensed statement of changes in equity

Share capital £'000

Share premium £'000

Retained earnings £'000

Total equity £'000

Balance at 1 July 2015

52

68,822

246,429

315,303

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Profit for the year

—

—

20,000

20,000

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Total comprehensive income for the year

—

—

20,000

20,000

Equity-settled share based payments

—

—

1,795

1,795

Dividends paid

—

—

(20,084

)

(20,084

)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Balance at 30 June 2016

52

68,822

248,140

317,014

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Profit for the year

—

—

21,282

21,282

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Total comprehensive income for the year

—

—

21,282

21,282

Equity-settled share based payments

—

—

2,187

2,187

Dividends paid

—

—

(23,295

)

(23,295

)

Proceeds from shares issued

1

—

—

1

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Balance at 30 June 2017

53

68,822

248,314

317,189

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Profit for the year

—

—

18,559

18,559

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Total comprehensive income for the year

—

—

18,559

18,559

Equity-settled share based payments

—

—

2,915

2,915

Dividends paid

—

—

(21,982

)

(21,982

)

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Balance at 30 June 2018

53

68,822

247,806

316,681

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Statement of condensed statement of cash flows

		Year ended 30 June
		2018 £'000			2017 £'000			2016 £'000
Cash flows from operating activities
Profit before tax			18,559			21,282			20,000
Adjustments for:
Equity-settled share-based payments			2,915			2,187			1,795
Foreign exchange losses on operating activities			114			42			—
Changes in working capital:
Other receivables			(191	)		(998	)		(124	)
Other payables			517			1,125			(1,590	)
​	​	​	​	​	​	​	​	​	​	​
Net cash generated from operating activities			21,914			23,638			20,081
​	​	​	​	​	​	​	​	​	​	​
Cash flows from financing activities
Dividends paid			(21,982	)		(23,295	)		(20,084	)
​	​	​	​	​	​	​	​	​	​	​
Net cash used in financing activities			(21,982	)		(23,295	)		(20,084	)
​	​	​	​	​	​	​	​	​	​	​
Net (decrease)/increase in cash and cash equivalents			(68	)		343			(3	)
Cash and cash equivalents at beginning of year			522			221			224
Exchange losses on cash and cash equivalents			(114	)		(42	)		—
​	​	​	​	​	​	​	​	​	​	​
Cash and cash equivalents at end of year			340			522			221
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

Statement of reconciliation of parent and consolidated financial information

		2018 £'000			2017 £'000			2016 £'000
IFRS profit/(loss) reconciliation:
Parent only—IFRS profit for the year			18,559			21,282			20,000
Additional (loss)/profit if subsidiaries had been accounted for on the equity method of accounting as opposed to cost			(55,829	)		17,895			16,371
​	​	​	​	​	​	​	​	​	​	​
Consolidated IFRS (loss)/profit for the year			(37,270	)		39,177			36,371
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​
IFRS equity reconciliation:
Parent only—IFRS equity			316,681			317,189			317,014
Additional profit if subsidiaries had been accounted for on the equity method of accounting as opposed to cost			108,585			160,428			141,268
​	​	​	​	​	​	​	​	​	​	​
Consolidated—IFRS equity			425,266			477,617			458,282
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

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