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Leases (Tables)

12 Months Ended

Jun. 30, 2023

Leases

Schedule of right-of-use assets

Right-of-use assets:

​

​	​	​	​	​
​	​	2023	​	2022
​		£’000		£’000
Property		8,114		3,655
Plant and machinery		646		417
Total		8,760		4,072

Schedule of lease liabilities

Lease liabilities:

​

​	​	​	​	​
​	​	2023	​	2022
​		£’000		£’000
Current		1,036		1,561
Non-current		7,844		2,869
Total lease liabilities		8,880		4,430

​

The following table provides an analysis of the movements in lease liabilities:

​

​	​	​
​		£’000
As at 1 July 2021		4,340
Cash flows		(1,444)
Additions	​	1,437
Accretion expense	​	97
As at 30 June 2022	​	4,430
Cash flows	​	(2,142)
Additions	​	6,384
Accretion expense	​	208
As at 30 June 2023		8,880

Schedule of amounts recognized in the consolidated statement of profit or loss

​

​	​	​	​	​	​	​
​	​	2023	​	2022		2021
​		£’000		£’000		£’000
Depreciation charge of right-of-use assets			​	​
Property		(1,243)	​	(1,534)	​	(1,534)
Plant and machinery		(449)	​	(215)	​	(164)
​		(1,692)	​	(1,749)	​	(1,698)
Interest expense (included in finance cost)		(208)	​	(97)	​	(109)
Expense relating to short-term leases (included in operating expenses)		(379)	​	(579)	​	(472)
Expense relating to low value leases (included in operating expenses)		—	​	(42)	​	(42)

X

- Definition

The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]

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-IssueDate 2022-03-24
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