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Additional information - Financial Statement Schedule I (Tables) | 12 Months Ended
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Jun. 30, 2022
Additional information - Financial Statement Schedule I |
Statement of condensed statement of profit or loss | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended 30 June
​ | ​ | 2022 | ​ | 2021 | ​ | 2020
​ |  | £’000 |  | £’000 |  | £’000
Operating expenses |  | (4,325) |  | (4,253) |  | (2,964)
Income from shares in group undertakings |  | 33,553 |  | 10,718 |  | 44,534
Finance income | ​ | 124 | ​ | — | ​ | 82
Profit before income tax |  | 29,352 |  | 6,465 |  | 41,652
Income tax expense |  | (1) |  | (1) |  | (9)
Profit for the year |  | 29,351 |  | 6,464 |  | 41,643
​
Statement of condensed balance sheet | ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of 30 June
​ | ​ | 2022 | ​ | 2021
​ |  | £’000 |  | £’000
ASSETS |  |  |  |
Non-current assets |  |  |  |
Investment in subsidiaries |  | 319,265 |  | 319,265
​ |  | 319,265 |  | 319,265
Current assets |  | ​ |  | ​
Other receivables |  | 1,047 |  | 1,197
Cash and cash equivalents |  | 131 |  | 148
​ |  | 1,178 |  | 1,345
Total assets |  | 320,443 |  | 320,610
​ | ​ | ​ | ​ | ​
EQUITY AND LIABILITIES |  |  |  |
Equity |  |  |  |
Share capital |  | 53 |  | 53
Share premium |  | 68,822 |  | 68,822
Treasury shares | ​ | (21,305) | ​ | (21,305)
Retained earnings |  | 258,109 |  | 262,113
​ |  | 305,679 |  | 309,683
Current liabilities |  | ​ |  | ​
Other payables |  | 14,764 |  | 10,927
​ |  | 14,764 |  | 10,927
Total equity and liabilities |  | 320,443 |  | 320,610
​
Statement of condensed statement of changes in equity | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Share |  | Share |  | Treasury |  | Retained |  | ​
​ | ​ | capital | ​ | premium | ​ | shares | ​ | earnings | ​ | Total equity
​ | ​ | £’000 | ​ | £’000 | ​ | £’000 | ​ | £’000 | ​ | £’000
Balance at 1 July 2019 |  | 53 |  | 68,822 |  | — | ​ | 245,050 |  | 313,925
Profit for the year |  | — |  | — |  | — | ​ | 41,643 |  | 41,643
Total comprehensive income for the year |  | — |  | — |  | — | ​ | 41,643 |  | 41,643
Acquisition of treasury shares |  | — |  | — |  | (21,305) | ​ | — |  | (21,305)
Equity-settled share based payments |  | — |  | — |  | — | ​ | 818 |  | 818
Dividends paid | ​ | — | ​ | — | ​ | — | ​ | (23,229) | ​ | (23,229)
Balance at 30 June 2020 |  | 53 |  | 68,822 |  | (21,305) | ​ | 264,282 |  | 311,852
Profit for the year |  | — |  | — |  | — | ​ | 6,464 |  | 6,464
Total comprehensive income for the year |  | — |  | — |  | — | ​ | 6,464 |  | 6,464
Equity-settled share based payments | ​ | — | ​ | — | ​ | — | ​ | 2,085 | ​ | 2,085
Dividends paid |  | — |  | — |  | — | ​ | (10,718) |  | (10,718)
Balance at 30 June 2021 |  | 53 |  | 68,822 |  | (21,305) | ​ | 262,113 |  | 309,683
Profit for the year |  | — |  | — |  | — | ​ | 29,351 |  | 29,351
Total comprehensive income for the year |  | — |  | — |  | — | ​ | 29,351 |  | 29,351
Equity-settled share based payments | ​ | — | ​ | — | ​ | — | ​ | 198 | ​ | 198
Dividends paid |  | — |  | — |  | — | ​ | (33,553) |  | (33,553)
Balance at 30 June 2022 |  | 53 |  | 68,822 |  | (21,305) | ​ | 258,109 |  | 305,679
​
Statement of condensed statement of cash flows | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended 30 June
​ | ​ | 2022 | ​ | 2021 | ​ | 2020
​ |  | £’000 |  | £’000 |  | £’000
Cash flows from operating activities |  |  |  |  |  |
Profit before income tax |  | 29,352 |  | 6,465 |  | 41,652
Adjustments for: |  | ​ |  | ​ |  | ​
Non-cash employee benefit expense - equity-settled share-based payments |  | 198 |  | 2,085 |  | 818
Foreign exchange (gains)/ losses on operating activities |  | (35) |  | 263 |  | (102)
Changes in working capital: |  | ​ |  | ​ |  | ​
Other receivables |  | 150 |  | — |  | (89)
Other payables |  | 3,837 |  | 2,120 |  | 2,243
Tax paid | ​ | (1) | ​ | (1) | ​ | (9)
Net cash inflow from operating activities |  | 33,501 |  | 10,932 |  | 44,513
Cash flows from financing activities |  | ​ |  | ​ |  | ​
Acquisition of treasury shares | ​ | — | ​ | — | ​ | (21,305)
Dividends paid |  | (33,553) |  | (10,718) |  | (23,229)
Net cash outflow from financing activities |  | (33,553) |  | (10,718) |  | (44,534)
Net (decrease)/increase in cash and cash equivalents |  | (52) |  | 214 |  | (21)
Cash and cash equivalents at beginning of year |  | 148 |  | 197 |  | 116
Effect of exchange rate changes on cash and cash equivalents |  | 35 |  | (263) |  | 102
Cash and cash equivalents at end of year |  | 131 |  | 148 |  | 197
​
Statement of reconciliation of parent and consolidated financial information | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |  | 2020
​ | ​ | £’000 | ​ | £’000 | ​ | £’000
IFRS (loss)/profit reconciliation: |  |  |  |  |  |
Parent only — IFRS profit for the year |  | 29,351 |  | 6,464 |  | 41,643
Additional loss if subsidiaries had been accounted for on the equity method of accounting as opposed to cost |  | (144,861) |  | (98,680) |  | (64,876)
Consolidated IFRS loss for the year |  | (115,510) |  | (92,216) |  | (23,233)
​ |  | ​ |  |  |  |
IFRS equity reconciliation: |  | ​ |  | ​ |  | ​
Parent only — IFRS equity |  | 305,679 |  | 309,683 |  | 311,852
Additional (loss)/profit if subsidiaries had been accounted for on the equity method of accounting as opposed to cost |  | (178,171) |  | (37,171) |  | 39,380
Consolidated — IFRS equity |  | 127,508 |  | 272,512 |  | 351,232

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