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Property, plant and equipment

12 Months Ended

Jun. 30, 2022

Property, plant and equipment.

Property, plant and equipment

13 Property, plant and equipment

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​	​	​	​	​	​	​	​	​
​	​	Freehold	​	Plant and	​	Fixtures	​	​
​	​	property	​	machinery	​	and fittings	​	Total
​		£’000		£’000		£’000		£’000
At 1 July 2020		​		​		​		​
Cost		270,900		38,222		79,741		388,863
Accumulated depreciation		(56,435)		(32,461)		(45,528)		(134,424)
Net book amount		214,465		5,761		34,213		254,439
Year ended 30 June 2021		​		​		​		​
Opening net book amount		214,465		5,761		34,213		254,439
Additions		721		3,091		1,795		5,607
Transfers		7,366		—		(7,366)		—
Depreciation charge		(3,432)		(3,507)		(6,048)		(12,987)
Closing net book amount		219,120		5,345		22,594		247,059
At 30 June 2021		​		​		​		​
Cost		278,987		38,309		73,528		390,824
Accumulated depreciation		(59,867)		(32,964)		(50,934)		(143,765)
Net book amount		219,120		5,345		22,594		247,059
Year ended 30 June 2022		​		​		​		​
Opening net book amount		219,120		5,345		22,594		247,059
Additions		2,390		2,706		2,791		7,887
Transfers		—		231		(231)		—
Depreciation charge		(3,394)		(3,013)		(5,878)		(12,285)
Closing net book amount		218,116		5,269		19,276		242,661
At 30 June 2022		​		​		​		​
Cost		281,377		39,562		75,394		396,333
Accumulated depreciation		(63,261)		(34,293)		(56,118)		(153,672)
Net book amount		218,116		5,269		19,276		242,661

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(i) Assets pledged as security

Property, plant and equipment with a net book amount of £209,442,000 (2021: £213,452,000) has been pledged to secure the revolving facilities, the secured term loan facility and senior secured notes borrowings of the Group (see Note 25).

(ii) Depreciation methods and useful lives

Land is not depreciated. With the exception of freehold property acquired before 1 August 1999, depreciation is calculated using the straight-line method to allocate cost, net of residual values, over the estimated useful lives as follows:

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​	​
Freehold property	75 years
Computer equipment and software (included within Plant and machinery)	3 years
Plant and machinery	4-5 years
Fixtures and fittings	7 years

​

Freehold property acquired before 1 August 1999 is depreciated on a reducing balance basis at an annual rate of 1.33%.

See Note 2.11 for the other accounting policies relevant to property, plant and equipment, and Note 2.10 for the Group’s policy regarding impairments.

(iii) Capital commitments

See Note 32.1 for disclosure of capital commitments relating to property, plant and equipment.

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- Definition

The entire disclosure for property, plant and equipment.

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