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Deferred tax - Movements in net deferred tax asset (Details) - GBP (£) |  | 1 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jul. 01, 2021 | Apr. 30, 2023 | Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2019
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of year | £ 35,546,000 |  | £ (27,025,000) | £ (26,550,000) |
Expensed/(credited) to statement of profit or loss (note 10) |  |  | 64,019,000 | 1,426,000 | £ 8,112,000
(Credited)/expensed to other comprehensive income (note 10) |  |  | (1,448,000) | (1,901,000) | (634,000)
Net deferred tax asset at end of year |  |  | 35,546,000 | (27,025,000) | (26,550,000)
US |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of year |  |  | (58,362,000) | (58,415,000) |
Expensed/(credited) to statement of profit or loss (note 10) |  |  | 61,757,000 | 475,000 | 2,676,000
(Credited)/expensed to other comprehensive income (note 10) |  |  | £ (3,395,000) | (422,000) | 2,208,000
Net deferred tax asset at end of year |  |  |  | £ (58,362,000) | £ (58,415,000)
Corporate tax rate |  |  | 21.00% | 21.00% | 21.00%
Unrecognised deferred tax assets |  |  | £ 97,187,000 | £ 21,301,000 |
US | Forecast |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Corporate tax rate | 28.00% |  |  |  |
US | Foreign tax credits |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of year |  |  | (27,815,000) | (30,288,000) |
Expensed/(credited) to statement of profit or loss (note 10) |  |  | 31,779,000 | 2,793,000 |
(Credited)/expensed to other comprehensive income (note 10) |  |  | (3,964,000) | (320,000) |
Net deferred tax asset at end of year |  |  |  | (27,815,000) | £ (30,288,000)
Unrecognised deferred tax assets |  |  | 56,275,000 |  |
US | Net operating losses |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of year | £ (3,359,000) |  | (9,537,000) |  |
Expensed/(credited) to statement of profit or loss (note 10) |  |  | 6,328,000 | (10,804,000) |
(Credited)/expensed to other comprehensive income (note 10) |  |  | (150,000) | 1,267,000 |
Net deferred tax asset at end of year |  |  | (3,359,000) | (9,537,000) |
Unrecognised deferred tax assets |  |  | 23,956,000 |  |
US | Unrealized foreign exchange and derivative movements |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of year |  |  | (2,296,000) | (486,000) |
Expensed/(credited) to statement of profit or loss (note 10) |  |  | 1,577,000 | (441,000) |
(Credited)/expensed to other comprehensive income (note 10) |  |  | 719,000 | (1,369,000) |
Net deferred tax asset at end of year |  |  |  | (2,296,000) | (486,000)
Unrecognised deferred tax assets |  |  | 1,674,000 |  |
US | Intangible assets |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of year |  |  | (9,070,000) | (15,058,000) |
Expensed/(credited) to statement of profit or loss (note 10) |  |  | 9,070,000 | 5,988,000 |
Net deferred tax asset at end of year |  |  |  | (9,070,000) | (15,058,000)
Unrecognised deferred tax assets |  |  | 4,865,000 |  |
US | Deferred revenue |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of year |  |  | (5,831,000) | (7,748,000) |
Expensed/(credited) to statement of profit or loss (note 10) |  |  | 5,831,000 | 1,917,000 |
Net deferred tax asset at end of year |  |  |  | (5,831,000) | (7,748,000)
Unrecognised deferred tax assets |  |  | 3,913,000 |  |
US | Property, plant and equipment |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of year | 3,359,000 |  | 3,118,000 | 3,732,000 |
Expensed/(credited) to statement of profit or loss (note 10) |  |  | 241,000 | (614,000) |
Net deferred tax asset at end of year |  |  | 3,359,000 | 3,118,000 | 3,732,000
US | Other |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of year |  |  | (6,931,000) | (8,567,000) |
Expensed/(credited) to statement of profit or loss (note 10) |  |  | 6,931,000 | 1,636,000 |
Net deferred tax asset at end of year |  |  |  | (6,931,000) | (8,567,000)
Unrecognised deferred tax assets |  |  | 6,504,000 |  |
UK |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of year | 35,546,000 |  | 31,337,000 | 31,865,000 |
Expensed/(credited) to statement of profit or loss (note 10) |  |  | 2,262,000 | 951,000 | 5,436,000
(Credited)/expensed to other comprehensive income (note 10) |  |  | 1,947,000 | (1,479,000) | (2,842,000)
Net deferred tax asset at end of year |  |  | £ 35,546,000 | 31,337,000 | 31,865,000
Corporate tax rate |  | 25.00% | 19.00% |  |
Non-cash deferred tax charge |  |  | £ 11,224,000 | 3,915,000 |
Unrecognised deferred tax assets |  |  | 0 | 0 |
UK | Accelerated tax depreciation |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of year | 609,000 |  | 608,000 | 706,000 |
Expensed/(credited) to statement of profit or loss (note 10) |  |  | 1,000 | (98,000) |
Net deferred tax asset at end of year |  |  | 609,000 | 608,000 | 706,000
UK | Non qualifying property |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of year | 17,482,000 |  | 13,290,000 | 11,895,000 |
Expensed/(credited) to statement of profit or loss (note 10) |  |  | 4,192,000 | 1,395,000 |
Net deferred tax asset at end of year |  |  | 17,482,000 | 13,290,000 | 11,895,000
UK | Property fair value adjustment |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of year | 17,442,000 |  | 13,735,000 | 12,718,000 |
Expensed/(credited) to statement of profit or loss (note 10) |  |  | 3,707,000 | 1,017,000 |
Net deferred tax asset at end of year |  |  | 17,442,000 | 13,735,000 | 12,718,000
UK | Net operating losses |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of year | (12,180,000) |  |  |  |
Expensed/(credited) to statement of profit or loss (note 10) |  |  | (12,180,000) |  |
Net deferred tax asset at end of year |  |  | (12,180,000) |  |
UK | Intangible assets |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of year | 15,000,000 |  | 9,881,000 | 9,322,000 |
Expensed/(credited) to statement of profit or loss (note 10) |  |  | 5,119,000 | 559,000 |
Net deferred tax asset at end of year |  |  | 15,000,000 | 9,881,000 | 9,322,000
UK | Other |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of year | (2,807,000) |  | (6,177,000) | (2,776,000) |
Expensed/(credited) to statement of profit or loss (note 10) |  |  | 1,423,000 | (1,922,000) |
(Credited)/expensed to other comprehensive income (note 10) |  |  | 1,947,000 | (1,479,000) |
Net deferred tax asset at end of year |  |  | (2,807,000) | £ (6,177,000) | £ (2,776,000)
UK | Due after 1 year |  |  |  |  |
Movements in net deferred tax asset |  |  |  |  |
Net deferred tax asset at beginning of year | £ 35,546,000 |  |  |  |
Net deferred tax asset at end of year |  |  | £ 35,546,000 |  |

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