Notes And Other Explanatory Information [Abstract]
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2023-08-01 to 2024-07-31 |
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| Notes and other explanatory information [abstract] | |
| Disclosure of accounting judgements and estimates [text block] |
Key estimates and significant judgements
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| Disclosure of allowance for credit losses [text block] |
Trade receivables are disclosed net of provisions for expected credit loss, with historical write-
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| Disclosure of auditors' remuneration [text block] |
Auditors’ remuneration
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| Disclosure of authorisation of financial statements [text block] |
The accounts on pages 135 to 194 were approved by the Board of Directors on 23 September 2024
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| Disclosure of basis of consolidation [text block] |
Basis of consolidation
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| Disclosure of basis of preparation of financial statements [text block] |
Basis of preparation
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| Disclosure of borrowings [text block] |
18. Borrowings and net debt
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| Disclosure of business combinations [text block] |
27. Acquisitions
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| Disclosure of cash and cash equivalents [text block] |
Cash and cash equivalents
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| Disclosure of cash flow statement [text block] |
28. Cash-flow
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| Disclosure of changes in accounting policies [text block] |
New accounting standards effective 2024
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| Disclosure of collateral [text block] |
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| Disclosure of commitments [text block] |
22. Commitments
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| Disclosure of credit risk [text block] |
(c) Financial credit risk
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| Disclosure of deferred taxes [text block] |
Deferred taxation assets/(liabilities)
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| Disclosure of depreciation and amortisation expense [text block] |
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| Disclosure of derivative financial instruments [text block] |
20. Derivative financial instruments
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| Disclosure of discontinued operations [text block] |
ii. Discontinued operations
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| Disclosure of dividends [text block] |
25. Dividends
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| Disclosure of earnings per share [text block] |
5. Earnings per share
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| Disclosure of effect of changes in foreign exchange rates [text block] |
(a) Foreign exchange risk
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| Disclosure of employee benefits [text block] |
8. Retirement benefits
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| Disclosure of entity's operating segments [text block] |
1. Segment information
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| Disclosure of events after reporting period [text block] |
30. Post balance sheet events
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| Disclosure of fair value of financial instruments [text block] |
21. Fair value of financial instruments
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| Disclosure of finance income (cost) [text block] |
4. Net finance costs
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| Disclosure of financial risk management [text block] |
19. Financial risk management
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| Disclosure of first-time adoption [text block] |
On 19 July 2023, the UK Endorsement Board adopted the Amendments to IAS 12 International Tax
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| Disclosure of general and administrative expense [text block] |
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| Disclosure of going concern [text block] |
Going concern
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| Disclosure of goodwill [text block] |
10. Intangible assets
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| Disclosure of impairment of assets [text block] |
11. Impairment testing
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| Disclosure of income tax [text block] |
6. Taxation
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| Disclosure of information about employees [text block] |
7. Employees
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| Disclosure of information about key management personnel [text block] |
Key management
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| Disclosure of inventories [text block] |
15. Inventories
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| Disclosure of issued capital [text block] |
24. Share capital
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| Disclosure of leases [text block] |
Lease liabilities
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| Disclosure of liquidity risk [text block] |
(d) Liquidity risk
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| Disclosure of material accounting policy information [text block] |
Significant accounting policies
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| Disclosure of non-controlling interests [text block] |
Non-controlling interest
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| Disclosure of objectives, policies and processes for managing capital [text block] |
Capital management
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| Disclosure of other operating expense [text block] |
2. Operating costs
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| Disclosure of other provisions, contingent liabilities and contingent assets [text block] |
23. Provisions and contingent liabilities
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| Disclosure of prepayments and other assets [text block] |
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| Disclosure of profit (loss) from operating activities [text block] |
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| Disclosure of property, plant and equipment [text block] |
12. Property, plant and equipment
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| Disclosure of related party [text block] |
Related party transactions
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| Disclosure of research and development expense [text block] |
Capitalisation of development costs
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| Disclosure of reserves within equity [text block] |
26. Reserves
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| Disclosure of revenue [text block] |
Analysis of revenue
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| Disclosure of revenue from contracts with customers [text block] |
Revenue recognition
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| Disclosure of share-based payment arrangements [text block] |
9. Employee share schemes
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| Disclosure of subsidiaries [text block] |
31. Audit exemption taken for subsidiaries
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| Disclosure of tax receivables and payables [text block] |
Current taxation liabilities
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| Disclosure of trade and other payables [text block] |
17. Trade and other payables
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| Disclosure of trade and other receivables [text block] |
16. Trade and other receivables
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| Disclosure of trading income (expense) [text block] |
Segment trading performance
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