XML 56 R48.htm IDEA: XBRL DOCUMENT
v3.20.4

Leases (Tables) | 6 Months Ended
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Dec. 31, 2020
Leases |
Schedule of right-of-use assets | Right-of-use assets:
|  | 31 December |  | 30 June |  | 31 December
|  | 2020 |  | 2020 |  | 2019
|  | £’000 |  | £’000 |  | £’000
Property |  | 3,590 |  | 4,290 |  | 5,056
Plant and machinery |  | 340 |  | 269 |  | 112
Total |  | 3,930 |  | 4,559 |  | 5,168
Schedule of lease liabilities | Lease liabilities:
|  | 31 December |  | 30 June |  | 31 December
|  | 2020 |  | 2020 |  | 2019
|  | £’000 |  | £’000 |  | £’000
Current |  | 568 |  | 1,067 |  | 1,622
Non-current |  | 3,255 |  | 3,326 |  | 3,626
Total lease liabilities |  | 3,823 |  | 4,393 |  | 5,248
The following table provides an analysis of the movements in lease liabilities:
|  | £’000
At 1 July 2019 |  | 5,976
Cash flows |  | (797)
Accretion expense |  | 69
At 31 December 2019 |  | 5,248
Cash flows |  | (1,155)
Acquisition |  | 239
Accretion expense |  | 61
At 30 June 2020 |  | 4,393
Cash flows |  | (842)
Acquisition |  | 219
Accretion expense |  | 53
At 31 December 2020 |  | 3,823
Schedule of amounts recognized in the consolidated statement of profit or loss |
|  | 31 December |  | 31 December
|  | 2020 |  | 2019
|  | £’000 |  | £’000
Depreciation charge of right-of-use assets |  |  |  |
Property |  | (765) |  | (765)
Plant and machinery |  | (83) |  | (43)
|  | (848) |  | (808)
Interest expense (included in finance cost) |  | (54) |  | (68)
Expense relating to short-term leases (included in operating expenses) |  | (261) |  | (351)
Expense relating to low value leases (included in operating expenses) |  | (21) |  | (8)

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- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2020-01-01 -Paragraph 53 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&anchor=para_53&doctype=Standard -URIDate 2020-01-01 + Details
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