Schedule of intangible assets |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 2024 | Client relationship £’000 | | Software and licences £’000 | | Supplier relationships £’000 | | Software - own work capitalised £’000 | | Total £’000 | Cost | | | | | | | | | | At 1 July 2023 as restated (1) | £ | 108,173 | | | £ | 657 | | | £ | 120 | | | £ | 1,161 | | | £ | 110,111 | | Additions | — | | | 60 | | | — | | | — | | | 60 | | On acquisition of subsidiaries | 68,393 | | | — | | | — | | | 9,378 | | | 77,771 | | Disposals | — | | | (153) | | | — | | | — | | | (153) | | Effect of foreign exchange translations | (404) | | | (8) | | | — | | | 3 | | | (409) | | At 30 June 2024 | £ | 176,162 | | | £ | 556 | | | £ | 120 | | | £ | 10,542 | | | £ | 187,380 | | | | | | | | | | | | Amortisation | | | | | | | | | | At 1 July 2023 as restated (1) | £ | 42,831 | | | £ | 631 | | | £ | 88 | | | £ | 1,088 | | | £ | 44,638 | | Charge for the year | 14,955 | | | 25 | | | 24 | | | 469 | | | 15,473 | | Disposals | — | | | (152) | | | — | | | — | | | (152) | | Effect of foreign exchange translations | (396) | | | 43 | | | — | | | (23) | | | (376) | | At 30 June 2024 | £ | 57,390 | | | £ | 547 | | | £ | 112 | | | £ | 1,534 | | | £ | 59,583 | | Net book value | | | | | | | | | | At 30 June 2024 | £ | 118,772 | | | £ | 9 | | | £ | 8 | | | £ | 9,008 | | | £ | 127,797 | |
(1) Restated to include the effects of revisions arising from provisional to final acquisition accounting for DEK and Mudbath (refer to note 3C for details). | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 2023 | Client relationship £’000 | | Software and licences £’000 | | Non-Compete Agreement £’000 | | Supplier relationships £’000 | | Software - own work capitalised £’000 | | Total £’000 | Cost | | | | | | | | | | | | At 1 July 2022 | £ | 87,273 | | | £ | 798 | | | £ | 146 | | | £ | 120 | | | £ | 1,162 | | | £ | 89,499 | | Additions | — | | | 5 | | | — | | | — | | | — | | | 5 | | On acquisition of subsidiaries (Restated)(1) | 23,242 | | | — | | | — | | | — | | | — | | | 23,242 | | Disposals | — | | | (142) | | | (140) | | | — | | | — | | | (282) | | Effect of foreign exchange translations | (2,342) | | | (4) | | | (6) | | | — | | | (1) | | | (2,353) | | At 30 June 2023 as restated | £ | 108,173 | | | £ | 657 | | | £ | — | | | £ | 120 | | | £ | 1,161 | | | £ | 110,111 | | | | | | | | | | | | | | Amortisation | | | | | | | | | | | | At 1 July 2022 | £ | 31,430 | | | £ | 740 | | | £ | 146 | | | £ | 64 | | | £ | 930 | | | £ | 33,310 | | Charge for the year | 12,246 | | | 37 | | | — | | | 24 | | | 160 | | | 12,467 | | Disposals | — | | | (142) | | | (140) | | | — | | | — | | | (282) | | Effect of foreign exchange translations | (845) | | | (4) | | | (6) | | | — | | | (2) | | | (857) | | At 30 June 2023 | £ | 42,831 | | | £ | 631 | | | £ | — | | | £ | 88 | | | £ | 1,088 | | | £ | 44,638 | | Net book value | | | | | | | | | | | | At 30 June 2023 as restated | £ | 65,342 | | | £ | 26 | | | £ | — | | | £ | 32 | | | £ | 73 | | | £ | 65,473 | |
(1) Restated to include the effects of revisions arising from provisional to final acquisition accounting for DEK and Mudbath (refer to note 3C for details).
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