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Leases
6 Months Ended
Dec. 31, 2020
Leases  
Leases

14        Leases

 

(i)       Amounts recognized in the consolidated balance sheet

 

The balance sheet shows the following amounts relating to leases:

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

 

Additions to right-of-use assets for the six months ended 31 December 2020 amounted £219,000 and for the year ended 30 June 2020 amounted to £239,000.

 

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

 

(ii)       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)