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Additional information - Financial Statement Schedule I (Tables)

12 Months Ended

Jun. 30, 2025

Additional information - Financial Statement Schedule I

Statement of condensed statement of profit or loss

​

​	​	​	​	​	​	​
​	​	Year ended 30 June
​	​	2025	​	2024	​	2023
​		£’000		£’000		£’000
Operating expenses excluding exceptional items		(7,816)		(10,866)		(13,788)
Exceptional items		(55)		(43,324)		—
Finance income	​	6,973	​	2,509	​	113
Loss before income tax		(898)		(51,681)		(13,675)
Income tax expense		(1)		—		—
Loss for the year		(899)		(51,681)		(13,675)

Statement of condensed balance sheet

​

​	​	​	​	​
​	​	As of 30 June
​	​	2025	​	2024
​		£’000		£’000
ASSETS
Non-current assets
Investment in subsidiaries		319,265		319,265
​		319,265		319,265
Current assets		​		​
Amounts owed by subsidiaries	​	222,642	​	136,547
Other receivables		91		91
Cash and cash equivalents		74		372
​		222,807		137,010
Total assets		542,072		456,275
​	​	​	​	​
EQUITY AND LIABILITIES				​
Equity				​
Share capital		56		55
Share premium		307,345		227,361
Treasury shares	​	(21,305)	​	(21,305)
Retained earnings		195,141		195,382
​		481,237		401,493
Current liabilities		​		​
Amounts owed to subsidiaries	​	59,416	​	46,930
Other payables		1,419		7,852
​		60,835		54,782
Total equity and liabilities		542,072		456,275

Statement of condensed statement of changes in equity

​

​	​	​	​	​	​	​	​	​	​	​
​		Share		Share		Treasury		Retained		​
​	​	capital	​	premium	​	shares	​	earnings	​	Total equity
​	​	£’000	​	£’000	​	£’000	​	£’000	​	£’000
Balance at 1 July 2022		53		68,822		(21,305)	​	258,109		305,679
Loss for the year		—		—		—	​	(13,675)		(13,675)
Total comprehensive loss for the year		—		—		—	​	(13,675)		(13,675)
Equity-settled share based payments		—		—		—	​	1,753		1,753
Balance at 30 June 2023		53		68,822		(21,305)	​	246,187		293,757
Loss for the year		—		—		—	​	(51,681)		(51,681)
Total comprehensive loss for the year		—		—		—	​	(51,681)		(51,681)
Proceeds from issue of shares	​	2	​	158,539	​	—	​	—	​	158,541
Equity-settled share based payments	​	—	​	—	​	—	​	876	​	876
Balance at 30 June 2024		55		227,361		(21,305)	​	195,382		401,493
Loss for the year		—		—		—	​	(899)		(899)
Total comprehensive loss for the year		—		—		—	​	(899)		(899)
Proceeds from issue of shares	​	1	​	79,984	​	—	​	—	​	79,985
Equity-settled share based payments	​	—	​	—	​	—	​	658	​	658
Balance at 30 June 2025		56		307,345		(21,305)	​	195,141		481,237

Statement of condensed statement of cash flows

​

​	​	​	​	​	​	​
​	​	Year ended 30 June
​	​	2025	​	2024	​	2023
​		£’000		£’000		£’000
Cash flows from operating activities
Loss before income tax		(898)		(51,681)		(13,675)
Adjustments for:		​		​		​
Non-cash employee benefit expense - equity-settled share-based payments		658		875		1,753
Foreign exchange losses on operating activities		18		1		116
Changes in working capital:		​		​		​
Other receivables		—		(1)		957
Amounts owed by subsidiaries	​	(6,111)	​	(3,371)	​	—
Other payables		(6,433)		3,216		11,549
Amounts due to subsidiaries	​	12,486	​	25,253	​	—
Net cash (outflow)/inflow from operating activities		(280)		(25,708)		700
Cash flows from financing activities		​		​		​
Proceeds from issue of shares	​	79,985	​	158,541	​	—
Net cash inflow from financing activities	​	79,985	​	158,541	​	—
Cash flows from investing activities	​	​	​	​	​	​
Loans advanced to subsidiaries	​	(79,985)	​	(133,175)	​	—
Net cash outflow from investing activities		(79,985)		(133,175)		—
Effect of exchange rate changes on cash and cash equivalents		(18)		(1)		(116)
Net (decrease)/increase in cash and cash equivalents		(298)		(343)		584
Cash and cash equivalents at beginning of year		372		715		131
Cash and cash equivalents at end of year		74		372		715

Statement of reconciliation of parent and consolidated financial information

​

​	​	​	​	​	​	​
​		2025		2024		2023
​	​	£’000	​	£’000	​	£’000
IFRS loss reconciliation:
Parent only – IFRS loss for the year		(899)		(51,681)		(13,675)
Additional loss if subsidiaries had been accounted for on the equity method of accounting as opposed to cost		(32,124)		(61,478)		(15,003)
Consolidated IFRS loss for the year		(33,023)		(113,159)		(28,678)
​		​		​		​
IFRS equity reconciliation:		​		​		​
Parent only – IFRS equity		481,237		401,493		293,757
Additional loss if subsidiaries had been accounted for on the equity method of accounting as opposed to cost		(287,504)		(256,603)		(189,807)
Consolidated – IFRS equity		193,733		144,890		103,950

​

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