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Investment property | 6 Months Ended
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Dec. 31, 2022
Investment property |
Investment properties | 16 Investment property ​
​ | ​ | ​
​ | ​ | Total
​ |  | £’000
At 1 July 2022 |  | ​
Cost |  | 20,553
Accumulated depreciation and impairment |  | (280)
Net book amount |  | 20,273
Six months ended 31 December 2022 |  | ​
Opening net book amount |  | 20,273
Depreciation charge |  | (140)
Closing net book amount |  | 20,133
At 31 December 2022 | ​ | ​
Cost | ​ | 32,193
Accumulated depreciation and impairment | ​ | (12,060)
Net book amount | ​ | 20,133
​ | ​ | ​
At 1 July 2021 |  | ​
Cost |  | 32,193
Accumulated depreciation and impairment |  | (11,640)
Net book amount |  | 20,553
Six months ended 31 December 2021 |  | ​
Opening net book amount |  | 20,553
Depreciation charge |  | (140)
Closing net book amount |  | 20,413
At 31 December 2021 |  | ​
Cost |  | 32,193
Accumulated depreciation and impairment |  | (11,780)
Net book amount |  | 20,413
​ Investment properties were externally valued as of 30 June 2022 in accordance with the Royal Institution of Chartered Surveyors (“RICS”) Valuation - Global Standards 2017 on the basis of Fair Value (as defined in the Standards). The fair value of investment properties as of 30 June 2022 was £38,250,000. Management has considered the carrying amount of investment property as of 31 December 2022 and concluded that, as there are no indicators of impairment, an impairment test is not required. Fair value of investment properties is determined using inputs that are not based on observable market data, consequently the asset is categorized as Level 3.

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- Definition The entire disclosure for investment property. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS40_g74-79_TI -URIDate 2021-03-24 + Details
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