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v3.23.1

Interim consolidated statement of changes in equity - unaudited | Share capital GBP (£) | Share premium GBP (£) | Treasury shares GBP (£) | Merger reserve GBP (£) | Hedging reserve GBP (£) | Retained earnings GBP (£) | GBP (£) | USD ($)
--- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at beginning of the period at Jun. 30, 2021 | £ 53,000 | £ 68,822,000 | £ (21,305,000) | £ 249,030,000 | £ (10,436,000) | £ (13,652,000) | £ 272,512,000 |
Comprehensive income (loss) |  |  |  |  |  |  |  |
Loss for the period |  |  |  |  |  | (16,941,000) | (16,941,000) |
Cash flow hedges |  |  |  |  | 1,166,000 |  | 1,166,000 |
Tax expense relating to movement on hedges |  |  |  |  | (291,000) |  | (291,000) |
Total comprehensive income/(loss) for the period |  |  |  |  | 875,000 | (16,941,000) | (16,066,000) |
Equity-settled share-based payments |  |  |  |  |  | 968,000 | 968,000 |
Dividends paid |  |  |  |  |  | (10,669,000) | (10,669,000) | $ (14,669,000)
Balance at end of the period at Dec. 31, 2021 | 53,000 | 68,822,000 | (21,305,000) | 249,030,000 | (9,561,000) | (40,294,000) | 246,745,000 |
Comprehensive income (loss) |  |  |  |  |  |  |  |
Loss for the period |  |  |  |  |  | (98,569,000) | (98,569,000) |
Cash flow hedges |  |  |  |  | 3,982,000 |  | 3,982,000 |
Tax expense relating to movement on hedges |  |  |  |  | (996,000) |  | (996,000) |
Total comprehensive income/(loss) for the period |  |  |  |  | 2,986,000 | (98,569,000) | (95,583,000) |
Reclassified |  |  |  |  | 7,525,000 | (7,525,000) |  |
Equity-settled share-based payments |  |  |  |  |  | (770,000) | (770,000) |
Dividends paid |  |  |  |  |  | (22,884,000) | (22,884,000) |
Balance at end of the period at Jun. 30, 2022 | 53,000 | 68,822,000 | (21,305,000) | 249,030,000 | 950,000 | (170,042,000) | 127,508,000 |
Comprehensive income (loss) |  |  |  |  |  |  |  |
Loss for the period |  |  |  |  |  | (20,210,000) | (20,210,000) |
Cash flow hedges |  |  |  |  | 1,718,000 |  | 1,718,000 |
Tax expense relating to movement on hedges |  |  |  |  | (419,000) |  | (419,000) |
Total comprehensive income/(loss) for the period |  |  |  |  | 1,299,000 | (20,210,000) | (18,911,000) |
Equity-settled share-based payments |  |  |  |  |  | 1,155,000 | 1,155,000 |
Dividends paid |  |  |  |  |  |  | 0 |
Balance at end of the period at Dec. 31, 2022 | £ 53,000 | £ 68,822,000 | £ (21,305,000) | £ 249,030,000 | £ 2,249,000 | £ (189,097,000) | £ 109,752,000 |

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