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Additional information-Financial Statement Schedule I (Tables) | 12 Months Ended
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Jun. 30, 2021
Additional information-Financial Statement Schedule I |
Statement of condensed statement of profit or loss | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended 30 June
​ | ​ | 2021 | ​ | 2020 | ​ | 2019
​ |  | £’000 |  | £’000 |  | £’000
Operating expenses |  | (4,253) |  | (2,964) |  | (3,455)
Income from shares in group undertakings |  | 10,718 |  | 44,534 |  | 23,326
Finance income | ​ | — | ​ | 82 | ​ | —
Profit before income tax |  | 6,465 |  | 41,652 |  | 19,871
Income tax expense |  | (1) |  | (9) |  | —
Profit for the year |  | 6,464 |  | 41,643 |  | 19,871
Statement of condensed balance sheet | ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of 30 June
​ | ​ | 2021 | ​ | 2020
​ |  | £’000 |  | £’000
ASSETS |  |  |  |
Non-current assets |  |  |  |
Investment in subsidiaries |  | 319,265 |  | 319,265
​ |  | 319,265 |  | 319,265
Current assets |  |  |  |
Other receivables |  | 1,197 |  | 1,197
Cash and cash equivalents |  | 148 |  | 197
​ |  | 1,345 |  | 1,394
Total assets |  | 320,610 |  | 320,659
EQUITY AND LIABILITIES |  |  |  |
Equity |  |  |  |
Share capital |  | 53 |  | 53
Share premium |  | 68,822 |  | 68,822
Treasury shares | ​ | (21,305) | ​ | (21,305)
Retained earnings |  | 262,113 |  | 264,282
​ |  | 309,683 |  | 311,852
Current liabilities |  |  |  |
Other payables |  | 10,927 |  | 8,807
​ |  | 10,927 |  | 8,807
Total equity and liabilities |  | 320,610 |  | 320,659
Statement of condensed statement of changes in equity | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Share |  | Share |  | Treasury | ​ | Retained |  | ​
​ | ​ | capital | ​ | premium | ​ | shares | ​ | earnings | ​ | Total equity
​ | ​ | £’000 | ​ | £’000 | ​ | £’000 | ​ | £’000 | ​ | £’000
Balance at 1 July 2018 |  | 53 |  | 68,822 |  | — | ​ | 247,806 |  | 316,681
Profit for the year |  | — |  | — |  | — | ​ | 19,871 |  | 19,871
Total comprehensive income for the year |  | — |  | — |  | — | ​ | 19,871 |  | 19,871
Equity-settled share based payments |  | — |  | — |  | — | ​ | 699 |  | 699
Dividends paid |  | — |  | — |  | — | ​ | (23,326) |  | (23,326)
Balance at 30 June 2019 |  | 53 |  | 68,822 |  | — | ​ | 245,050 |  | 313,925
Profit for the year |  | — |  | — |  | — | ​ | 41,643 |  | 41,643
Total comprehensive income for the year |  | — |  | — |  | — | ​ | 41,643 |  | 41,643
Acquisition of treasury shares | ​ | — | ​ | — | ​ | (21,305) | ​ | — | ​ | (21,305)
Equity-settled share based payments |  | — |  | — |  | — | ​ | 818 |  | 818
Dividends paid |  | — |  | — |  | — | ​ | (23,229) |  | (23,229)
Balance at 30 June 2020 |  | 53 |  | 68,822 |  | (21,305) | ​ | 264,282 |  | 311,852
Profit for the year |  | — |  | — |  | — | ​ | 6,464 |  | 6,464
Total comprehensive income for the year |  | — |  | — |  | — | ​ | 6,464 |  | 6,464
Equity-settled share based payments |  | — |  | — |  | — | ​ | 2,085 |  | 2,085
Dividends paid |  | — |  | — |  | — | ​ | (10,718) |  | (10,718)
Balance at 30 June 2021 |  | 53 |  | 68,822 |  | (21,305) | ​ | 262,113 |  | 309,683
Statement of condensed statement of cash flows | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended 30 June
​ | ​ | 2021 | ​ | 2020 | ​ | 2019
​ |  | £’000 |  | £’000 |  | £’000
Cash flows from operating activities |  |  |  |  |  |
Profit before income tax |  | 6,465 |  | 41,652 |  | 19,871
Adjustments for: |  | ​ |  | ​ |  | ​
Non-cash employee benefit expense — equity-settled share-based payments |  | 2,085 |  | 818 |  | 699
Foreign exchange losses/(gains) on operating activities |  | 263 |  | (102) |  | (37)
Changes in working capital: |  | ​ |  | ​ |  | ​
Other receivables |  | — |  | (89) |  | 206
Other payables |  | 2,120 |  | 2,243 |  | 2,326
Tax paid | ​ | (1) | ​ | (9) | ​ | —
Net cash inflow from operating activities |  | 10,932 |  | 44,513 |  | 23,065
Cash flows from financing activities |  | ​ |  | ​ |  | ​
Acquisition of treasury shares | ​ | — | ​ | (21,305) | ​ | —
Dividends paid |  | (10,718) |  | (23,229) |  | (23,326)
Net cash outflow from financing activities |  | (10,718) |  | (44,534) |  | (23,326)
Net increase/(decrease) in cash and cash equivalents |  | 214 |  | (21) |  | (261)
Cash and cash equivalents at beginning of year |  | 197 |  | 116 |  | 340
Exchange (losses)/gains on cash and cash equivalents |  | (263) |  | 102 |  | 37
Cash and cash equivalents at end of year |  | 148 |  | 197 |  | 116
Statement of reconciliation of parent and consolidated financial information | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020 |  | 2019
​ | ​ | £’000 | ​ | £’000 | ​ | £’000
IFRS (loss)/profit reconciliation: |  |  |  |  |  |
Parent only — IFRS profit for the year |  | 6,464 |  | 41,643 |  | 19,871
Additional loss if subsidiaries had been accounted for on the equity method of accounting as opposed to cost |  | (98,680) |  | (64,876) |  | (990)
Consolidated IFRS (loss)/profit for the year |  | (92,216) |  | (23,233) |  | 18,881
​ |  |  |  |  |  |
IFRS equity reconciliation: |  | ​ |  | ​ |  | ​
Parent only — IFRS equity |  | 309,683 |  | 311,852 |  | 313,925
Additional (loss)/profit if subsidiaries had been accounted for on the equity method of accounting as opposed to cost |  | (37,171) |  | 39,380 |  | 101,277
Consolidated — IFRS equity |  | 272,512 |  | 351,232 |  | 415,202

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