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Financial risk management (Tables) | 6 Months Ended
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Dec. 31, 2023
Financial risk management |
Schedule of net borrowings being hedged at balance sheet date | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 31 December | ​ | 30 June | ​ | 31 December
​ |  | 2023 |  | 2023 |  | 2022
​ | ​ | $’000 | ​ | $’000 | ​ | $’000
USD borrowings |  | 650,000 |  | 650,000 |  | 650,000
Hedged USD cash |  | (33,200) |  | (57,500) |  | (8,900)
Net USD debt |  | 616,800 |  | 592,500 |  | 641,100
Hedged future USD revenues (1) |  | (253,600) |  | (52,000) |  | (50,780)
Unhedged USD borrowings |  | 363,200 |  | 540,500 |  | 590,320
Closing USD exchange rate ($: £) |  | 1.2746 |  | 1.2716 |  | 1.2040
(1)A further portion of the profit and loss exposure (within net finance income/costs) on unhedged USD borrowings is naturally offset by the fair value of foreign exchange based embedded derivatives in host Commercial revenue contracts.
Schedule of interest rate swaps at reporting date that are used to hedge borrowings | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 31 December | ​ | 30 June | ​ | 31 December | ​
​ |  | 2023 |  | 2023 |  | 2022 | ​
Principal value of loan outstanding ($’000) |  | 150,000 |  | 150,000 |  | 150,000 | ​
Rate received |  | 1 month $ SOFR |  | 1 month $ SOFR |  | 1 month $ LIBOR | ​
Rate paid |  | Fixed 1.9215 | % | Fixed 1.9215 | % | Fixed 2.032 | %
Expiry date |  | 30 June 2024 |  | 30 June 2024 |  | 30 June 2024 | ​
Schedule of hedging reserve | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | At 31 December 2023 | ​ | At 30 June 2023 | ​ | At 31 December 2022
​ |  | £’000 |  | £’000 |  | £’000
Cash flow hedge reserve |  | 1,521 |  | 2,815 |  | 2,249
Cost of hedging reserve |  | (1,546) |  | 1,187 |  | —
Total hedging reserve |  | (25) |  | 4,002 |  | 2,249
​

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