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Accounting policies | 6 Months Ended
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Dec. 31, 2023
Summary of significant accounting policies |
Accounting policies | 3Accounting policies The accounting policies adopted are consistent with those of the consolidated financial statements for the year ended 30 June 2023, except as described below. Taxes on income in the interim periods are accrued using the tax rate that would be applicable to expected total annual earnings. New and amended standards and interpretations adopted by the Group The following amendment to standards has been adopted by the Group for the first time for the year ended 30 June 2024:
| ● | Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction (Amendments to IAS 1)
The adoption of this amendment has not had a material effect on the Group’s financial statements. 3 Accounting policies (continued) New and amended standards and interpretations issued but not yet adopted The following amendment to IFRS that has been issued by the IASB will become effective in a subsequent accounting period:
| ● | Classification of Liabilities as Current or Non-current (Amendments to IAS 1)
This change is not expected to have a material effect on the Group’s financial statements.

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- Definition The disclosure of a statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the changes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 34 -IssueDate 2022-03-24 -Paragraph 16A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=34&code=ifrs-tx-2022-en-r&anchor=para_16A_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition No definition available. + References No definition available. + Details
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