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Income tax expense - Reconciliation of total tax expense (Details) - GBP (£) £ in Thousands | 1 Months Ended | 12 Months Ended
--- | --- | ---
Apr. 30, 2023 | Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2019
Reconciliation of the total tax expense |  |  |  |
(Loss)/profit before income tax |  | £ (24,027) | £ (20,818) | £ 27,476
Loss/(profit) before tax multiplied by weighted average US federal corporate income tax rate of 21.0% (2020: 21.0%; 2019: 21.0%) |  | 5,046 | 4,372 | (5,770)
Tax effects of: |  |  |  |
Adjustment in respect of previous years |  | 663 | (1,236) | 1,085
Difference in tax rates on non-US operations |  | 216 | 26 | 63
Recognition of UK R&D tax claims in respect of previous years |  |  | 537 |
Foreign exchange (losses)/gains on US dollar denominated tax basis |  | (3,146) | 735 | 1,311
(Expenses not deductible for tax purposes)/income not taxable |  | (526) | 757 | (845)
Impact of change in UK Corporation tax rate |  | (77,785) |  |
Unrealized foreign exchange gains/(losses) not taxable in the US |  | 7,343 | (3,690) | (2,248)
Re-measurement of foreign tax credit US deferred tax asset |  |  | (3,916) | (2,191)
Total income tax expense |  | £ (68,189) | £ (2,415) | £ (8,595)
US |  |  |  |
Tax effects of: |  |  |  |
Corporate tax rate |  | 21.00% | 21.00% | 21.00%
UK |  |  |  |
Tax effects of: |  |  |  |
Corporate tax rate | 25.00% | 19.00% |  |

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