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Leases (Tables)

6 Months Ended

Dec. 31, 2022

Schedule of right-of-use assets

Right-of-use assets:


		31 December		30 June		31 December
		2022		2022		2021
		£’000		£’000		£’000
Property		2,925		3,655		3,328
Plant and machinery		428		417		419
Total		3,353		4,072		3,747

Schedule of lease liabilities

Lease liabilities:


		31 December		30 June		31 December
		2022		2022		2021
		£’000		£’000		£’000
Current		804		1,561		763
Non-current		2,475		2,869		2,994
Total lease liabilities		3,279		4,430		3,757

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


		£’000
At 1 July 2021		4,340
Cash flows		(868)
Additions		235
Accretion expense		50
At 31 December 2021		3,757
Cash flows		(576)
Additions		1,202
Accretion expense		47
At 30 June 2022		4,430
Cash flows		(1,515)
Additions		300
Accretion expense		64
At 31 December 2022		3,279

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


		Three months ended				Six months ended
		31 December				31 December
		2022		2021		2022		2021
		£’000		£’000		£’000		£’000
Depreciation charge of right-of-use assets
Property		(361)		(388)		(730)		(772)
Plant and machinery		(225)		(55)		(290)		(99)
		(586)		(443)		(1,020)		(871)
Interest expense (included in finance costs)		(41)		(25)		(64)		(50)
Expense relating to short-term leases (included in operating expenses)		(99)		(97)		(194)		(193)
Expense relating to low value leases (included in operating expenses)		—		(10)		—		(21)