Intangible Assets (Details) - GBP (£) £ in Thousands |
12 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
[1] |
£ 65,473
|
|
|
Ending balance, intangible assets cost |
|
127,797
|
£ 65,473
|
[1] |
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
[1] |
(65,473)
|
|
|
Ending balance, intangible assets accumulated depreciation |
|
(127,797)
|
(65,473)
|
[1] |
Intangible assets |
|
127,797
|
65,473
|
[1] |
Client relationship |
|
|
|
|
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
|
65,342
|
|
|
Ending balance, intangible assets cost |
|
118,772
|
65,342
|
|
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
|
(65,342)
|
|
|
Ending balance, intangible assets accumulated depreciation |
|
(118,772)
|
(65,342)
|
|
Intangible assets |
|
118,772
|
65,342
|
|
Computer software and licenses |
|
|
|
|
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
|
26
|
|
|
Ending balance, intangible assets cost |
|
9
|
26
|
|
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
|
(26)
|
|
|
Ending balance, intangible assets accumulated depreciation |
|
(9)
|
(26)
|
|
Intangible assets |
|
9
|
26
|
|
Non-compete agreement |
|
|
|
|
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
|
0
|
|
|
Ending balance, intangible assets cost |
|
|
0
|
|
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
|
0
|
|
|
Ending balance, intangible assets accumulated depreciation |
|
|
0
|
|
Intangible assets |
|
|
0
|
|
Supplier relationships |
|
|
|
|
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
|
32
|
|
|
Ending balance, intangible assets cost |
|
8
|
32
|
|
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
|
(32)
|
|
|
Ending balance, intangible assets accumulated depreciation |
|
(8)
|
(32)
|
|
Intangible assets |
|
8
|
32
|
|
Software own work capitalised |
|
|
|
|
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
|
73
|
|
|
Ending balance, intangible assets cost |
|
9,008
|
73
|
|
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
|
(73)
|
|
|
Ending balance, intangible assets accumulated depreciation |
|
(9,008)
|
(73)
|
|
Intangible assets |
|
9,008
|
73
|
|
Cost |
|
|
|
|
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
|
110,111
|
89,499
|
|
Additions |
|
60
|
5
|
|
On acquisition of subsidiaries |
|
77,771
|
23,242
|
|
Disposals |
|
(153)
|
(282)
|
|
Effect of foreign exchange translations |
|
(409)
|
(2,353)
|
|
Ending balance, intangible assets cost |
|
187,380
|
110,111
|
|
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
|
(110,111)
|
(89,499)
|
|
Disposals |
|
153
|
282
|
|
Effect of foreign exchange translations |
|
(409)
|
(2,353)
|
|
Ending balance, intangible assets accumulated depreciation |
|
(187,380)
|
(110,111)
|
|
Intangible assets |
|
187,380
|
110,111
|
|
Cost | Client relationship |
|
|
|
|
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
|
108,173
|
87,273
|
|
Additions |
|
0
|
0
|
|
On acquisition of subsidiaries |
|
68,393
|
23,242
|
|
Disposals |
|
0
|
0
|
|
Effect of foreign exchange translations |
|
(404)
|
(2,342)
|
|
Ending balance, intangible assets cost |
|
176,162
|
108,173
|
|
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
|
(108,173)
|
(87,273)
|
|
Disposals |
|
0
|
0
|
|
Effect of foreign exchange translations |
|
(404)
|
(2,342)
|
|
Ending balance, intangible assets accumulated depreciation |
|
(176,162)
|
(108,173)
|
|
Intangible assets |
|
176,162
|
108,173
|
|
Cost | Computer software and licenses |
|
|
|
|
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
|
657
|
798
|
|
Additions |
|
60
|
5
|
|
On acquisition of subsidiaries |
|
0
|
0
|
|
Disposals |
|
(153)
|
(142)
|
|
Effect of foreign exchange translations |
|
(8)
|
(4)
|
|
Ending balance, intangible assets cost |
|
556
|
657
|
|
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
|
(657)
|
(798)
|
|
Disposals |
|
153
|
142
|
|
Effect of foreign exchange translations |
|
(8)
|
(4)
|
|
Ending balance, intangible assets accumulated depreciation |
|
(556)
|
(657)
|
|
Intangible assets |
|
556
|
657
|
|
Cost | Non-compete agreement |
|
|
|
|
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
|
0
|
146
|
|
Additions |
|
|
0
|
|
On acquisition of subsidiaries |
|
|
0
|
|
Disposals |
|
|
(140)
|
|
Effect of foreign exchange translations |
|
|
(6)
|
|
Ending balance, intangible assets cost |
|
|
0
|
|
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
|
0
|
(146)
|
|
Disposals |
|
|
140
|
|
Effect of foreign exchange translations |
|
|
(6)
|
|
Ending balance, intangible assets accumulated depreciation |
|
|
0
|
|
Intangible assets |
|
|
0
|
|
Cost | Supplier relationships |
|
|
|
|
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
|
120
|
120
|
|
Additions |
|
0
|
0
|
|
On acquisition of subsidiaries |
|
0
|
0
|
|
Disposals |
|
0
|
0
|
|
Effect of foreign exchange translations |
|
0
|
0
|
|
Ending balance, intangible assets cost |
|
120
|
120
|
|
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
|
(120)
|
(120)
|
|
Disposals |
|
0
|
0
|
|
Effect of foreign exchange translations |
|
0
|
0
|
|
Ending balance, intangible assets accumulated depreciation |
|
(120)
|
(120)
|
|
Intangible assets |
|
120
|
120
|
|
Cost | Software own work capitalised |
|
|
|
|
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
|
1,161
|
1,162
|
|
Additions |
|
0
|
0
|
|
On acquisition of subsidiaries |
|
9,378
|
0
|
|
Disposals |
|
0
|
0
|
|
Effect of foreign exchange translations |
|
3
|
(1)
|
|
Ending balance, intangible assets cost |
|
10,542
|
1,161
|
|
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
|
(1,161)
|
(1,162)
|
|
Disposals |
|
0
|
0
|
|
Effect of foreign exchange translations |
|
3
|
(1)
|
|
Ending balance, intangible assets accumulated depreciation |
|
(10,542)
|
(1,161)
|
|
Intangible assets |
|
10,542
|
1,161
|
|
Depreciation |
|
|
|
|
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
|
(44,638)
|
(33,310)
|
|
Disposals |
|
152
|
282
|
|
Effect of foreign exchange translations |
|
(376)
|
(857)
|
|
Ending balance, intangible assets cost |
|
(59,583)
|
(44,638)
|
|
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
|
44,638
|
33,310
|
|
Charge for the year |
|
15,473
|
12,467
|
|
Disposals |
|
(152)
|
(282)
|
|
Effect of foreign exchange translations |
|
(376)
|
(857)
|
|
Ending balance, intangible assets accumulated depreciation |
|
59,583
|
44,638
|
|
Intangible assets |
|
(59,583)
|
(44,638)
|
|
Depreciation | Client relationship |
|
|
|
|
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
|
(42,831)
|
(31,430)
|
|
Disposals |
|
0
|
0
|
|
Effect of foreign exchange translations |
|
(396)
|
(845)
|
|
Ending balance, intangible assets cost |
|
(57,390)
|
(42,831)
|
|
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
|
42,831
|
31,430
|
|
Charge for the year |
|
14,955
|
12,246
|
|
Disposals |
|
0
|
0
|
|
Effect of foreign exchange translations |
|
(396)
|
(845)
|
|
Ending balance, intangible assets accumulated depreciation |
|
57,390
|
42,831
|
|
Intangible assets |
|
(57,390)
|
(42,831)
|
|
Depreciation | Computer software and licenses |
|
|
|
|
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
|
(631)
|
(740)
|
|
Disposals |
|
152
|
142
|
|
Effect of foreign exchange translations |
|
43
|
(4)
|
|
Ending balance, intangible assets cost |
|
(547)
|
(631)
|
|
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
|
631
|
740
|
|
Charge for the year |
|
25
|
37
|
|
Disposals |
|
(152)
|
(142)
|
|
Effect of foreign exchange translations |
|
43
|
(4)
|
|
Ending balance, intangible assets accumulated depreciation |
|
547
|
631
|
|
Intangible assets |
|
(547)
|
(631)
|
|
Depreciation | Non-compete agreement |
|
|
|
|
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
|
0
|
(146)
|
|
Disposals |
|
|
140
|
|
Effect of foreign exchange translations |
|
|
(6)
|
|
Ending balance, intangible assets cost |
|
|
0
|
|
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
|
0
|
146
|
|
Charge for the year |
|
|
0
|
|
Disposals |
|
|
(140)
|
|
Effect of foreign exchange translations |
|
|
(6)
|
|
Ending balance, intangible assets accumulated depreciation |
|
|
0
|
|
Intangible assets |
|
|
0
|
|
Depreciation | Supplier relationships |
|
|
|
|
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
|
(88)
|
(64)
|
|
Disposals |
|
0
|
0
|
|
Effect of foreign exchange translations |
|
0
|
0
|
|
Ending balance, intangible assets cost |
|
(112)
|
(88)
|
|
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
|
88
|
64
|
|
Charge for the year |
|
24
|
24
|
|
Disposals |
|
0
|
0
|
|
Effect of foreign exchange translations |
|
0
|
0
|
|
Ending balance, intangible assets accumulated depreciation |
|
112
|
88
|
|
Intangible assets |
|
(112)
|
(88)
|
|
Depreciation | Software own work capitalised |
|
|
|
|
Cost |
|
|
|
|
Beginning balance, intangible assets cost |
|
(1,088)
|
(930)
|
|
Disposals |
|
0
|
0
|
|
Effect of foreign exchange translations |
|
(23)
|
(2)
|
|
Ending balance, intangible assets cost |
|
(1,534)
|
(1,088)
|
|
Amortisation |
|
|
|
|
Beginning balance, intangible assets accumulated depreciation |
|
1,088
|
930
|
|
Charge for the year |
|
469
|
160
|
|
Disposals |
|
0
|
0
|
|
Effect of foreign exchange translations |
|
(23)
|
(2)
|
|
Ending balance, intangible assets accumulated depreciation |
|
1,534
|
1,088
|
|
Intangible assets |
|
£ (1,534)
|
£ (1,088)
|
|
|
|