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Additional information - Financial Statement Schedule I (Tables)

12 Months Ended

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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