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Deferred tax - Movements in net deferred tax asset (Details) - GBP (£) | 1 Months Ended | 12 Months Ended
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Apr. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2021 | Jun. 30, 2020
Movements in net deferred tax asset |  |  |  |
Net deferred tax liability/(asset) at beginning of year |  | £ 35,546,000 | £ (27,025,000) |
(Credited)/expensed to the statement of profit or loss (Note 10) |  | (29,431,000) | 64,019,000 | £ 1,426,000
Expensed/(credited) to other comprehensive income (Note 10) |  | 1,287,000 | (1,448,000) | (1,901,000)
Net deferred tax liability/(asset) at end of year |  | £ 7,402,000 | 35,546,000 | (27,025,000)
US |  |  |  |
Movements in net deferred tax asset |  |  |  |
Net deferred tax liability/(asset) at beginning of year |  |  | (58,362,000) |
(Credited)/expensed to the statement of profit or loss (Note 10) |  |  | 61,757,000 | 475,000
Expensed/(credited) to other comprehensive income (Note 10) |  |  | £ (3,395,000) | (422,000)
Net deferred tax liability/(asset) at end of year |  |  |  | £ (58,362,000)
Tax rate |  | 21.00% | 21.00% | 21.00%
Unrecognised deferred tax assets |  | £ 87,609,000 | £ 97,187,000 |
US | Foreign tax credits |  |  |  |
Movements in net deferred tax asset |  |  |  |
Net deferred tax liability/(asset) at beginning of year |  |  | (27,815,000) |
(Credited)/expensed to the statement of profit or loss (Note 10) |  |  | 31,779,000 |
Expensed/(credited) to other comprehensive income (Note 10) |  |  | (3,964,000) |
Net deferred tax liability/(asset) at end of year |  |  |  | £ (27,815,000)
Unrecognised deferred tax assets |  | 25,678,000 |  |
US | Net operating losses |  |  |  |
Movements in net deferred tax asset |  |  |  |
Net deferred tax liability/(asset) at beginning of year |  | (3,359,000) | (9,537,000) |
(Credited)/expensed to the statement of profit or loss (Note 10) |  | (4,492,000) | 6,328,000 |
Expensed/(credited) to other comprehensive income (Note 10) |  |  | (150,000) |
Net deferred tax liability/(asset) at end of year |  | (7,851,000) | (3,359,000) | (9,537,000)
Unrecognised deferred tax assets |  | 46,670,000 |  |
US | Unrealized foreign exchange and derivative movements |  |  |  |
Movements in net deferred tax asset |  |  |  |
Net deferred tax liability/(asset) at beginning of year |  |  | (2,296,000) |
(Credited)/expensed to the statement of profit or loss (Note 10) |  | 4,575,000 | 1,577,000 |
Expensed/(credited) to other comprehensive income (Note 10) |  |  | 719,000 |
Net deferred tax liability/(asset) at end of year |  | 4,575,000 |  | (2,296,000)
US | Intangible assets |  |  |  |
Movements in net deferred tax asset |  |  |  |
Net deferred tax liability/(asset) at beginning of year |  |  | (9,070,000) |
(Credited)/expensed to the statement of profit or loss (Note 10) |  |  | 9,070,000 |
Net deferred tax liability/(asset) at end of year |  |  |  | (9,070,000)
Unrecognised deferred tax assets |  | 4,088,000 |  |
US | Deferred revenue |  |  |  |
Movements in net deferred tax asset |  |  |  |
Net deferred tax liability/(asset) at beginning of year |  |  | (5,831,000) |
(Credited)/expensed to the statement of profit or loss (Note 10) |  |  | 5,831,000 |
Net deferred tax liability/(asset) at end of year |  |  |  | (5,831,000)
US | Property, plant and equipment |  |  |  |
Movements in net deferred tax asset |  |  |  |
Net deferred tax liability/(asset) at beginning of year |  | 3,359,000 | 3,118,000 |
(Credited)/expensed to the statement of profit or loss (Note 10) |  | (83,000) | 241,000 |
Net deferred tax liability/(asset) at end of year |  | 3,276,000 | 3,359,000 | 3,118,000
US | Salary not paid with 2.5 months of year end |  |  |  |
Movements in net deferred tax asset |  |  |  |
Unrecognised deferred tax assets |  | 5,892,000 |  |
US | Other |  |  |  |
Movements in net deferred tax asset |  |  |  |
Net deferred tax liability/(asset) at beginning of year |  |  | (6,931,000) |
(Credited)/expensed to the statement of profit or loss (Note 10) |  |  | 6,931,000 |
Net deferred tax liability/(asset) at end of year |  |  |  | (6,931,000)
Unrecognised deferred tax assets |  | 5,281,000 |  |
UK |  |  |  |
Movements in net deferred tax asset |  |  |  |
Net deferred tax liability/(asset) at beginning of year |  | 35,546,000 | 31,337,000 |
(Credited)/expensed to the statement of profit or loss (Note 10) |  | (29,431,000) | 2,262,000 | 951,000
Expensed/(credited) to other comprehensive income (Note 10) |  | 1,287,000 | 1,947,000 | (1,479,000)
Net deferred tax liability/(asset) at end of year |  | £ 7,402,000 | £ 35,546,000 | 31,337,000
Tax rate | 25.00% | 19.00% | 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 liability/(asset) at beginning of year |  | 609,000 | 608,000 |
(Credited)/expensed to the statement of profit or loss (Note 10) |  | (229,000) | 1,000 |
Net deferred tax liability/(asset) at end of year |  | 380,000 | 609,000 | 608,000
UK | Non qualifying property |  |  |  |
Movements in net deferred tax asset |  |  |  |
Net deferred tax liability/(asset) at beginning of year |  | 17,482,000 | 13,290,000 |
(Credited)/expensed to the statement of profit or loss (Note 10) |  | (5,000) | 4,192,000 |
Net deferred tax liability/(asset) at end of year |  | 17,477,000 | 17,482,000 | 13,290,000
UK | Property fair value adjustment |  |  |  |
Movements in net deferred tax asset |  |  |  |
Net deferred tax liability/(asset) at beginning of year |  | 17,442,000 | 13,735,000 |
(Credited)/expensed to the statement of profit or loss (Note 10) |  | (631,000) | 3,707,000 |
Net deferred tax liability/(asset) at end of year |  | 16,811,000 | 17,442,000 | 13,735,000
UK | Net operating losses |  |  |  |
Movements in net deferred tax asset |  |  |  |
Net deferred tax liability/(asset) at beginning of year |  | (12,180,000) |  |
(Credited)/expensed to the statement of profit or loss (Note 10) |  | (32,427,000) | (12,180,000) |
Expensed/(credited) to other comprehensive income (Note 10) |  | 40,000 |  |
Net deferred tax liability/(asset) at end of year |  | (44,567,000) | (12,180,000) |
UK | Intangible assets |  |  |  |
Movements in net deferred tax asset |  |  |  |
Net deferred tax liability/(asset) at beginning of year |  | 15,000,000 | 9,881,000 |
(Credited)/expensed to the statement of profit or loss (Note 10) |  | 1,359,000 | 5,119,000 |
Net deferred tax liability/(asset) at end of year |  | 16,359,000 | 15,000,000 | 9,881,000
UK | Other |  |  |  |
Movements in net deferred tax asset |  |  |  |
Net deferred tax liability/(asset) at beginning of year |  | (2,807,000) | (6,177,000) |
(Credited)/expensed to the statement of profit or loss (Note 10) |  | 2,502,000 | 1,423,000 |
Expensed/(credited) to other comprehensive income (Note 10) |  | 1,247,000 | 1,947,000 |
Net deferred tax liability/(asset) at end of year |  | 942,000 | £ (2,807,000) | £ (6,177,000)
UK | Due after 1 year |  |  |  |
Movements in net deferred tax asset |  |  |  |
Net deferred tax liability/(asset) at end of year |  | £ 7,402,000 |  |

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