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Consolidated statement of changes in equity
Share capital
GBP (£)
Share premium
GBP (£)
Merger reserve
GBP (£)
Hedging reserve
GBP (£)
Retained earnings
GBP (£)
USD ($)
GBP (£)
Equity at beginning of year (As previously reported) at Jun. 30, 2016 £ 52,000 £ 68,822,000 £ 249,030,000 £ (32,989,000) £ 173,367,000   £ 458,282,000
Equity at beginning of year (Adjustment) at Jun. 30, 2016 [1]       112,000 1,985,000   2,097,000
Equity at beginning of year at Jun. 30, 2016 52,000 68,822,000 249,030,000 (32,877,000) 175,352,000   460,379,000
Comprehensive income (loss)              
Profit/(loss) for the year | As previously reported             39,177,000
Profit/(loss) for the year | Adjustment             32,000
Profit/(loss) for the year [1]         39,209,000   39,209,000
Cash flow hedges | As previously reported             1,946,000
Cash flow hedges | Adjustment             525,000
Cash flow hedges [1]       2,471,000     2,471,000
Tax expense relating to movements on hedges | As previously reported             (681,000)
Tax expense relating to movements on hedges | Adjustment             (184,000)
Tax expense relating to movements on hedges [1]       (865,000)     (865,000)
Total comprehensive income/(loss) for the year | As previously reported             40,442,000
Total comprehensive income/(loss) for the year | Adjustment             373,000
Total comprehensive income/(loss) for the year       1,606,000 39,209,000   40,815,000 [1]
Equity-settled share-based payments (note 25)         2,187,000   2,187,000
Dividends paid (note 12)         (23,295,000) $ (29,525,000) (23,295,000)
Proceeds from shares issued 1,000           1,000
Equity at end of year (As previously reported) at Jun. 30, 2017             477,617,000
Equity at end of year (Adjustment) at Jun. 30, 2017             2,470,000
Equity at end of year at Jun. 30, 2017 53,000 68,822,000 249,030,000 (31,271,000) 193,453,000   480,087,000 [1]
Comprehensive income (loss)              
Profit/(loss) for the year | As previously reported             (37,270,000)
Profit/(loss) for the year | Adjustment             (359,000)
Profit/(loss) for the year [1]         (37,629,000)   (37,629,000)
Cash flow hedges | As previously reported             25,878,000
Cash flow hedges | Adjustment             (481,000)
Cash flow hedges [1]       25,397,000     25,397,000
Tax expense relating to movements on hedges | As previously reported             (21,892,000)
Tax expense relating to movements on hedges | Adjustment             208,000
Tax expense relating to movements on hedges [1]       (21,684,000)     (21,684,000)
Total comprehensive income/(loss) for the year | As previously reported             (33,284,000)
Total comprehensive income/(loss) for the year | Adjustment             (632,000)
Total comprehensive income/(loss) for the year       3,713,000 (37,629,000)   (33,916,000) [1]
Equity-settled share-based payments (note 25)         2,915,000   2,915,000
Dividends paid (note 12)         (21,982,000) (29,555,000) (21,982,000)
Equity at end of year (As previously reported) at Jun. 30, 2018             425,266,000
Equity at end of year (Adjustment) at Jun. 30, 2018             1,838,000
Equity at end of year at Jun. 30, 2018 53,000 68,822,000 249,030,000 (27,558,000) 136,757,000   427,104,000 [1]
Comprehensive income (loss)              
Profit/(loss) for the year         18,881,000   18,881,000
Cash flow hedges       (6,720,000)     (6,720,000)
Tax expense relating to movements on hedges       (1,266,000)     (1,266,000)
Total comprehensive income/(loss) for the year       (7,986,000) 18,881,000   10,895,000
Equity-settled share-based payments (note 25)         699,000   699,000
Dividends paid (note 12)         (23,326,000) $ (29,615,000) (23,326,000)
Deferred tax expense relating to share-based payments (note 16)         (170,000)   (170,000)
Equity at end of year at Jun. 30, 2019 £ 53,000 £ 68,822,000 £ 249,030,000 £ (35,544,000) £ 132,841,000   £ 415,202,000
[1] Comparative amounts have been restated—see note 33 for further details.