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Deferred tax - Movements in net deferred tax asset (Details) - GBP (£) £ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2024	Jun. 30, 2023
Movements in net deferred tax asset
Net deferred tax liability at beginning of period			£ (3,304)	£ (7,402)	£ (3,304)	£ (7,402)
Credited to the statement of profit or loss (Note 11)	£ (6,194)	£ (2,541)	1,038	5,408		4,801
Credited/(expensed) to other comprehensive income (Note 11)	(975)	(517)	1,342	(419)		(1,018)
Credit relating to share-based payments						315
Net deferred tax liability at end of period	£ (924)	£ (2,413)	£ (924)	£ (2,413)		£ (3,304)
US
Movements in net deferred tax asset
Tax rate			21.00%
UK
Movements in net deferred tax asset
Tax rate			25.00%		25.00%

X

- Definition

The applicable income tax rate.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2022-03-24
-Paragraph 81
-Subparagraph c
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard
-URIDate 2022-03-24

+ Details

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X

- Definition

The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2022-03-24
-Paragraph 81
-Subparagraph g
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_ii&doctype=Standard
-URIDate 2022-03-24

+ Details

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X

- Definition

The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2022-03-24
-Paragraph 81
-Subparagraph g
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_i&doctype=Standard
-URIDate 2022-03-24

+ Details

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X

- Definition

The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2022-03-24
-Paragraph 81
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_a&doctype=Standard
-URIDate 2022-03-24

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X

- References

No definition available.

+ Details

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- Definition

The amount of deferred income tax relating to amounts recognised in other comprehensive income. Positive amount represents expense in other comprehensive income and increase in deferred tax liability.

+ References

No definition available.

+ Details

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