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Deferred tax (Tables)

6 Months Ended

Dec. 31, 2023

Deferred tax

Schedule of deferred taxes

​

​	​	​	​	​	​	​
​	​	31 December	​	30 June	​	31 December
​		2023		2023		2022
​	​	£’000	​	£’000	​	£’000
Net deferred tax liability		(924)		(3,304)		(2,413)

Schedule of movements in net deferred tax (liability)/asset

​

​	​	​	​	​	​	​
​	​	31 December	​	30 June	​	31 December
​		2023		2023	​	2022
​	​	£’000	​	£’000		£’000
At the beginning of the period		(3,304)		(7,402)		(7,402)
Credited to the statement of profit or loss (Note 11)		1,038		4,801		5,408
Credited/(expensed) to other comprehensive income (Note 11)		1,342		(1,018)		(419)
Credit relating to share-based payments	​	—	​	315	​	—
At the end of the period		(924)		(3,304)		(2,413)

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- References

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- Definition

The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2022-03-24
-Paragraph 81
-Subparagraph g
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g&doctype=Standard
-URIDate 2022-03-24

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- Definition

The disclosure of details of deferred taxes

+ References

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