Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2023-07-01 to 2024-06-30 |
|---|---|
| Disclosure of material accounting policy information [text block] |
Summary of significant accounting policies
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| Description of accounting policy for borrowings [text block] |
After initial recognition, interest-bearing loans and borrowings are subsequently measured
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| Description of accounting policy for business combinations [text block] |
1.3 Business combinations and goodwill
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| Description of accounting policy for contingent liabilities and contingent assets [text block] |
Contingent liabilities are possible obligations and present obligations that are not
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| Description of accounting policy for customer acquisition costs [text block] |
(e) Customer relationships
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| Description of accounting policy for deferred income tax [text block] |
(b) Deferred tax
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| Description of accounting policy for depreciation expense [text block] |
Depreciation is calculated on assets using the straight-line method to allocate their cost less
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| Description of accounting policy for derecognition of financial instruments [text block] |
Derecognition
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| Description of accounting policy for determining components of cash and cash equivalents [text block] |
1.16 Cash and short-term deposits
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| Description of accounting policy for discontinued operations [text block] |
Discontinued operations are excluded from the results of continuing operations and are
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| Description of accounting policy for dividends [text block] |
1.20 Dividends
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| Description of accounting policy for employee benefits [text block] |
1.15 Employee benefit costs
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| Description of accounting policy for financial assets [text block] |
1.8 Financial assets
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| Description of accounting policy for financial guarantees [text block] |
(c)
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| Description of accounting policy for financial instruments at fair value through profit or loss [text block] |
(b)
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| Description of accounting policy for financial liabilities [text block] |
1.9 Financial liabilities
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| Description of accounting policy for foreign currency translation [text block] |
1.7 Foreign currency translation
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| Description of accounting policy for functional currency [text block] |
The consolidated and company financial statements are presented in UK sterling (‘the
|
| Description of accounting policy for goodwill [text block] |
(a) Goodwill
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| Description of accounting policy for impairment of assets [text block] |
1.14 Impairment or subsequent reversal of previously recognised impairment
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| Description of accounting policy for income tax [text block] |
1.18 Taxation
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| Description of accounting policy for issued capital [text block] |
1.19 Share capital
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| Description of accounting policy for leases [text block] |
1.10 Leases
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| Description of accounting policy for measuring inventories [text block] |
1.17 Inventories
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| Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] |
The Group classifies non-current assets and disposal of an asset as held for sale if their
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| Description of accounting policy for intangible assets and goodwill [text block] |
1.13 Intangible assets
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| Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] |
1.6 Non-current assets held for sale and discontinued operations
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| Description of accounting policy for offsetting of financial instruments [text block] |
Offsetting of financial instruments
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| Description of accounting policy for property, plant and equipment [text block] |
1.12 Property, plant and equipment
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| Description of accounting policy for provisions [text block] |
1.11 Provisions, contingent liabilities and regulatory matters
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| Description of accounting policy for recognition of revenue [text block] |
1.4 Revenue recognition
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| Description of accounting policy for research and development expense [text block] |
(c)
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| Description of accounting policy for segment reporting [text block] |
1.5 Segment reporting
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| Description of accounting policy for share-based payment transactions [text block] |
(b) Share-based compensation
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| Description of accounting policy for subsidiaries [text block] |
1.21 Investments
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