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Summary of significant accounting policies (Tables)

12 Months Ended

Jun. 30, 2020

Summary of significant accounting policies

Schedule of lease liabilities recognized

The Group recognized right-of-use assets of £6.0 million on 1 July 2019 and lease liabilities of the same amount, measured as follows:

		£’000
Operating lease commitments disclosed as at 30 June 2019		8,087
Discounted using the Group’s incremental borrowing rate as at 1 July 2019		6,246
Less short term leases not recognized as a liability		(270)
Lease liability recognized as at 1 July 2019		5,976

Schedule of exchange rates per 1.00

The most important exchange rates per £1.00 that have been used in preparing the financial statements are:

		Closing rate						Average rate
		2020		2019		2018		2020		2019		2018
Euro		1.0998		1.1170		1.1309		1.1391		1.1346		1.1327
US Dollar		1.2374		1.2718		1.3194		1.2633		1.2959		1.3465

X

- Definition

The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2019-01-01
-Paragraph C12
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C
-URIDate 2019-03-27

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- Definition

The disclosure of detailed information about exchange rates.

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