XML 468 R105.htm IDEA: XBRL DOCUMENT v3.21.2

Inventories (Details) - GBP (£)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019
Inventories
Finished goods	£ 2,080,000	£ 2,186,000
Cost of inventory recognized during the period	5,061,000	6,433,000	£ 8,664,000
Write down of inventories	194,000	133,000	22,000
Reversal of previous inventory write-down	£ 127,000	£ 22,000	£ 0

X

- References

No definition available.

+ Details

Name:	ifrs-full_ClassesOfInventoriesAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of inventories recognised as an expense during the period. [Refer: Inventories]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 2
-IssueDate 2020-01-01
-Paragraph 36
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=2&code=ifrs-tx-2020-en-r&anchor=para_36_d&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_CostOfInventoriesRecognisedAsExpenseDuringPeriod
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

A classification of current inventory representing the amount of goods that have completed the production process and are held for sale in the ordinary course of business. [Refer: Inventories]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 2
-IssueDate 2020-01-01
-Paragraph 37
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=2&code=ifrs-tx-2020-en-r&anchor=para_37&doctype=Standard
-URIDate 2020-01-01

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2020-01-01
-Paragraph 78
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_78_c&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_FinishedGoods
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 2
-IssueDate 2020-01-01
-Paragraph 36
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=2&code=ifrs-tx-2020-en-r&anchor=para_36_e&doctype=Standard
-URIDate 2020-01-01

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2020-01-01
-Paragraph 98
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_98_a&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_InventoryWritedown2011
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount recognised as a reduction in the amount of inventories recognised as an expense due to the reversal of any write-down of inventories resulting from an increase in net realisable value. [Refer: Inventories; Inventory write-down]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 2
-IssueDate 2020-01-01
-Paragraph 36
-Subparagraph f
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=2&code=ifrs-tx-2020-en-r&anchor=para_36_f&doctype=Standard
-URIDate 2020-01-01

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2020-01-01
-Paragraph 98
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_98_a&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_ReversalOfInventoryWritedown
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration