{
"documentInfo": {
"documentType": "https://xbrl.org/2021/xbrl-json",
"features": {
"xbrl:canonicalValues": true
},
"namespaces": {
"fil": "https://fairviewplc.uk/2025-06-30",
"ifrs-full": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
"iso4217": "http://www.xbrl.org/2003/iso4217",
"scheme": "http://standards.iso.org/iso/17442",
"xbrl": "https://xbrl.org/2021",
"xbrli": "http://www.xbrl.org/2003/instance"
},
"taxonomy": [
"https://fairviewplc.uk/2025-06-30/98450074P7666D400758-2025-06-30.xsd"
]
},
"facts": {
"ifrs-full_DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_E10_CY": {
"value": "The Company was established to acquire two companies which own and operate two private independent schools in Malaysia that offer the international baccalaureate programme.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"ifrs-full_Revenue_E4_CY": {
"value": "5342000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Revenue",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_Revenue_E4_PY": {
"value": "5011000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Revenue",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CostOfSales_E7_CY": {
"value": "2606000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CostOfSales",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CostOfSales_E7_PY": {
"value": "2616000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CostOfSales",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_GrossProfit_E8_CY": {
"value": "2736000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GrossProfit",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_GrossProfit_E8_PY": {
"value": "2395000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:GrossProfit",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_OtherIncome_E9_CY": {
"value": "1161000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherIncome",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_OtherIncome_E9_PY": {
"value": "815000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherIncome",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdministrativeExpense_E11_CY": {
"value": "940000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdministrativeExpense",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdministrativeExpense_E11_PY": {
"value": "586000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdministrativeExpense",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ProfitLossFromOperatingActivities_E16_CY": {
"value": "2957000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ProfitLossFromOperatingActivities_E16_PY": {
"value": "2624000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossFromOperatingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_FinanceCosts_E21_CY": {
"value": "779000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_FinanceCosts_E21_PY": {
"value": "727000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:FinanceCosts",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_ProfitBeforeTaxationAndExceptionalItems_D575230095_CY": {
"value": "2178000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:ProfitBeforeTaxationAndExceptionalItems",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_ProfitBeforeTaxationAndExceptionalItems_D575230095_PY": {
"value": "1897000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:ProfitBeforeTaxationAndExceptionalItems",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_ExceptionalItems_D743265794_CY": {
"value": "878000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:ExceptionalItems",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_ExceptionalItems_D743265794_PY": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "fil:ExceptionalItems",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ProfitLossBeforeTax_E30_CY": {
"value": "1300000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ProfitLossBeforeTax_E30_PY": {
"value": "1897000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_IncomeTaxExpenseContinuingOperations_E31_CY": {
"value": "546000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_IncomeTaxExpenseContinuingOperations_E31_PY": {
"value": "554000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_ProfitAfterTaxation_D939103585_CY": {
"value": "754000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:ProfitAfterTaxation",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_ProfitAfterTaxation_D939103585_PY": {
"value": "1343000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:ProfitAfterTaxation",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_D813659986_CY": {
"value": "724000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_D813659986_PY": {
"value": "1343000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests_D1841983197_CY": {
"value": "30000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests_D1841983197_PY": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ComprehensiveIncome_D1541601330_CY": {
"value": "754000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ComprehensiveIncome_D1541601330_PY": {
"value": "1343000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_BasicEarningsLossPerShare_D1531613700_CY": {
"value": "0.13",
"decimals": 3,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP/xbrli:shares"
}
},
"ifrs-full_BasicEarningsLossPerShare_D1531613700_PY": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP/xbrli:shares"
}
},
"ifrs-full_DilutedEarningsLossPerShare_D2058814862_CY": {
"value": "0.28",
"decimals": 3,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP/xbrli:shares"
}
},
"ifrs-full_DilutedEarningsLossPerShare_D2058814862_PY": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP/xbrli:shares"
}
},
"ifrs-full_PropertyPlantAndEquipment_E6_CY": {
"value": "13247000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PropertyPlantAndEquipment",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_PropertyPlantAndEquipment_E6_PY": {
"value": "13248000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PropertyPlantAndEquipment",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_RightofuseAssets_E7_CY": {
"value": "1473000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RightofuseAssets",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_RightofuseAssets_E7_PY": {
"value": "1471000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RightofuseAssets",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_IntangibleAssetsOtherThanGoodwill_E10_CY": {
"value": "136000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_IntangibleAssetsOtherThanGoodwill_E10_PY": {
"value": "207000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_NoncurrentAssets_E21_CY": {
"value": "14856000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_NoncurrentAssets_E21_PY": {
"value": "14926000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssets",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners_D3617171_CY": {
"value": "4915000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners_D3617171_PY": {
"value": "6812000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_Inventories_E23_CY": {
"value": "53000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Inventories",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_Inventories_E23_PY": {
"value": "59000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Inventories",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CurrentTradeReceivables_D569249457_CY": {
"value": "26000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTradeReceivables",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CurrentTradeReceivables_D569249457_PY": {
"value": "9000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTradeReceivables",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_OtherCurrentReceivables_D2111669605_CY": {
"value": "6061000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentReceivables",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_OtherCurrentReceivables_D2111669605_PY": {
"value": "5700000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentReceivables",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CashAndCashEquivalents_E29_CY": {
"value": "163000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CashAndCashEquivalents_E29_PY": {
"value": "1083000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CurrentAssets_E33_CY": {
"value": "11218000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CurrentAssets_E33_PY": {
"value": "13663000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentAssets",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_Assets_E34_CY": {
"value": "26074000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_Assets_E34_PY": {
"value": "28589000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_SchoolFeeDepositPayables_D724745136_CY": {
"value": "566000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:SchoolFeeDepositPayables",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_SchoolFeeDepositPayables_D724745136_PY": {
"value": "1919000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:SchoolFeeDepositPayables",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_OtherCurrentPayables_D1356687835_CY": {
"value": "981000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentPayables",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_OtherCurrentPayables_D1356687835_PY": {
"value": "2125000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherCurrentPayables",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ShorttermBorrowings_D1525000837_CY": {
"value": "4154000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShorttermBorrowings",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ShorttermBorrowings_D1525000837_PY": {
"value": "3603000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShorttermBorrowings",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_UnearnedPortionOfSchoolFeesReceived_D1887972776_CY": {
"value": "1153000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:UnearnedPortionOfSchoolFeesReceived",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_UnearnedPortionOfSchoolFeesReceived_D1887972776_PY": {
"value": "863000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:UnearnedPortionOfSchoolFeesReceived",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CurrentTaxLiabilitiesCurrent_E64_CY": {
"value": "343000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CurrentTaxLiabilitiesCurrent_E64_PY": {
"value": "153000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentTaxLiabilitiesCurrent",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CurrentLiabilities_E69_CY": {
"value": "7197000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CurrentLiabilities_E69_PY": {
"value": "8663000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CurrentLiabilities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_DeferredTaxLiabilities_E53_CY": {
"value": "1974000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxLiabilities",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_DeferredTaxLiabilities_E53_PY": {
"value": "2005000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DeferredTaxLiabilities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_LongtermBorrowings_D800501515_CY": {
"value": "7500000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LongtermBorrowings",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_LongtermBorrowings_D800501515_PY": {
"value": "8609000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:LongtermBorrowings",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_OtherNoncurrentPayables_D1053409271_CY": {
"value": "3648000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherNoncurrentPayables",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_OtherNoncurrentPayables_D1053409271_PY": {
"value": "6793000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherNoncurrentPayables",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_NoncurrentLiabilities_E57_CY": {
"value": "13122000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_NoncurrentLiabilities_E57_PY": {
"value": "17407000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncurrentLiabilities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_Liabilities_E70_CY": {
"value": "20319000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_Liabilities_E70_PY": {
"value": "26070000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_IssuedCapital_E37_CY": {
"value": "5560000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_IssuedCapital_E37_PY": {
"value": "5000000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_SharePremium_E39_CY": {
"value": "2176000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:SharePremium",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_SharePremium_E39_PY": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:SharePremium",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_OtherReserves_D131053455_CY": {
"value": "13594000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherReserves",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_OtherReserves_D131053455_PY": {
"value": "13889000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherReserves",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ReserveOfExchangeDifferencesOnTranslation_D1378485812_CY": {
"value": "75000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ReserveOfExchangeDifferencesOnTranslation",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ReserveOfExchangeDifferencesOnTranslation_D1378485812_PY": {
"value": "34000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ReserveOfExchangeDifferencesOnTranslation",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_NoncontrollingInterests_D927660496_CY": {
"value": "-7000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncontrollingInterests",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_NoncontrollingInterests_D927660496_PY": {
"value": "-37000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:NoncontrollingInterests",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_MergerReserve_D1494531398_CY": {
"value": "-16367000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:MergerReserve",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_MergerReserve_D1494531398_PY": {
"value": "-16367000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:MergerReserve",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_RetainedEarnings_E38_CY": {
"value": "724000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RetainedEarnings",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_RetainedEarnings_E38_PY": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RetainedEarnings",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_Equity_E45_CY": {
"value": "5755000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_Equity_E45_PY": {
"value": "2519000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_EquityAndLiabilities_E71_CY": {
"value": "26074000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_EquityAndLiabilities_E71_PY": {
"value": "28589000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EquityAndLiabilities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact_1": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"fact_2": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"fact_3": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:GBP"
}
},
"fact_4": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:GBP"
}
},
"fact_5": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:GBP"
}
},
"fact_6": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"fact_7": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:GBP"
}
},
"fact_8": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:GBP"
}
},
"fact_9": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact_10": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"fact_11": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"fact_12": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:GBP"
}
},
"fact_13": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:GBP"
}
},
"fact_14": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:GBP"
}
},
"fact_15": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"fact_16": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:GBP"
}
},
"fact_17": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:GBP"
}
},
"fact_18": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact_19": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"fact_20": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"fact_21": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:GBP"
}
},
"fact_22": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:GBP"
}
},
"fact_23": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:GBP"
}
},
"fact_24": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"fact_25": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:GBP"
}
},
"fact_26": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:GBP"
}
},
"fact_27": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact_28": {
"value": "5000000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:IncreaseDecreaseThroughAcquisitionOfMerger",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"fact_29": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "fil:IncreaseDecreaseThroughAcquisitionOfMerger",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"fact_30": {
"value": "-16367000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:IncreaseDecreaseThroughAcquisitionOfMerger",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:GBP"
}
},
"fact_31": {
"value": "34000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:IncreaseDecreaseThroughAcquisitionOfMerger",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:GBP"
}
},
"fact_32": {
"value": "13889000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:IncreaseDecreaseThroughAcquisitionOfMerger",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:GBP"
}
},
"fact_33": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "fil:IncreaseDecreaseThroughAcquisitionOfMerger",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"fact_34": {
"value": "2556000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:IncreaseDecreaseThroughAcquisitionOfMerger",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:GBP"
}
},
"fact_35": {
"value": "-37000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:IncreaseDecreaseThroughAcquisitionOfMerger",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:GBP"
}
},
"fact_36": {
"value": "2519000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:IncreaseDecreaseThroughAcquisitionOfMerger",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact_37": {
"value": "5000000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"fact_38": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"fact_39": {
"value": "-16367000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:GBP"
}
},
"fact_40": {
"value": "34000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:GBP"
}
},
"fact_41": {
"value": "13889000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:GBP"
}
},
"fact_42": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"fact_43": {
"value": "2556000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:GBP"
}
},
"fact_44": {
"value": "-37000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:GBP"
}
},
"fact_45": {
"value": "2519000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact_46": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"fact_47": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"fact_48": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:GBP"
}
},
"fact_49": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:GBP"
}
},
"fact_50": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:GBP"
}
},
"fact_51": {
"value": "724000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"fact_52": {
"value": "724000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:GBP"
}
},
"fact_53": {
"value": "30000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:GBP"
}
},
"fact_54": {
"value": "754000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact_55": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"fact_56": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"fact_57": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:GBP"
}
},
"fact_58": {
"value": "41000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:GBP"
}
},
"fact_59": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:GBP"
}
},
"fact_60": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"fact_61": {
"value": "41000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:GBP"
}
},
"fact_62": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:GBP"
}
},
"fact_63": {
"value": "41000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact_64": {
"value": "295000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:BonusIssue",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"fact_65": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "fil:BonusIssue",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"fact_66": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "fil:BonusIssue",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:GBP"
}
},
"fact_67": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "fil:BonusIssue",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:GBP"
}
},
"fact_68": {
"value": "-295000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:BonusIssue",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:GBP"
}
},
"fact_69": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "fil:BonusIssue",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"fact_70": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "fil:BonusIssue",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:GBP"
}
},
"fact_71": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "fil:BonusIssue",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:GBP"
}
},
"fact_72": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "fil:BonusIssue",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact_73": {
"value": "265000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"fact_74": {
"value": "2385000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"fact_75": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:GBP"
}
},
"fact_76": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:GBP"
}
},
"fact_77": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:GBP"
}
},
"fact_79": {
"value": "2650000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:GBP"
}
},
"fact_80": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:GBP"
}
},
"fact_81": {
"value": "2650000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact_82": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"fact_83": {
"value": "209000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"fact_84": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:GBP"
}
},
"fact_85": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:GBP"
}
},
"fact_86": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:GBP"
}
},
"fact_87": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"fact_88": {
"value": "209000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:GBP"
}
},
"fact_89": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:GBP"
}
},
"fact_90": {
"value": "209000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact_91": {
"value": "5560000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"fact_92": {
"value": "2176000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
"unit": "iso4217:GBP"
}
},
"fact_93": {
"value": "-16367000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:MergerReserveMember",
"unit": "iso4217:GBP"
}
},
"fact_94": {
"value": "75000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
"unit": "iso4217:GBP"
}
},
"fact_95": {
"value": "13594000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
"unit": "iso4217:GBP"
}
},
"fact_96": {
"value": "724000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"fact_97": {
"value": "5762000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
"unit": "iso4217:GBP"
}
},
"fact_98": {
"value": "7000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
"unit": "iso4217:GBP"
}
},
"fact_99": {
"value": "5755000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ProfitLossBeforeTax_D1405245972_CY": {
"value": "1300000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ProfitLossBeforeTax_D1405245972_PY": {
"value": "1897000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForAmortisationExpense_D1885886212_CY": {
"value": "101000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForAmortisationExpense",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForAmortisationExpense_D1885886212_PY": {
"value": "173000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForAmortisationExpense",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForDepreciationExpense_D1748033301_CY": {
"value": "321000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDepreciationExpense",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForDepreciationExpense_D1748033301_PY": {
"value": "322000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDepreciationExpense",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_AdjustmentsForDepreciationOfRightOfUseAssets_D321623281_CY": {
"value": "27000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:AdjustmentsForDepreciationOfRightOfUseAssets",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_AdjustmentsForDepreciationOfRightOfUseAssets_D321623281_PY": {
"value": "16000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:AdjustmentsForDepreciationOfRightOfUseAssets",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment_D474018943_CY": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment_D474018943_PY": {
"value": "-7000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForInterestExpense_D842262508_CY": {
"value": "779000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestExpense",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForInterestExpense_D842262508_PY": {
"value": "727000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestExpense",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForInterestIncome_D710748316_CY": {
"value": "246000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestIncome",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForInterestIncome_D710748316_PY": {
"value": "268000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestIncome",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_D542309638_CY": {
"value": "6000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_D542309638_PY": {
"value": "36000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables_D309541594_CY": {
"value": "18000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables_D309541594_PY": {
"value": "31000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_D565362717_CY": {
"value": "361000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_D565362717_PY": {
"value": "9905000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables_D908175813_CY": {
"value": "5383000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables_D908175813_PY": {
"value": "5806000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains_D1247872565_CY": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains_D1247872565_PY": {
"value": "66000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities_D1126955871_CY": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesRefundClassifiedAsOperatingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_IncomeTaxesRefundClassifiedAsOperatingActivities_D1126955871_PY": {
"value": "7000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesRefundClassifiedAsOperatingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities_D855769712_CY": {
"value": "424000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_IncomeTaxesPaidClassifiedAsOperatingActivities_D855769712_PY": {
"value": "444000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CashFlowsFromUsedInOperatingActivities_E32_CY": {
"value": "3898000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CashFlowsFromUsedInOperatingActivities_E32_PY": {
"value": "18281000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_PurchaseOfDisposalOfAssetsHeldForSaleClassifiedAsInvestingActivities_D1663599589_CY": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "fil:PurchaseOfDisposalOfAssetsHeldForSaleClassifiedAsInvestingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_PurchaseOfDisposalOfAssetsHeldForSaleClassifiedAsInvestingActivities_D1663599589_PY": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "fil:PurchaseOfDisposalOfAssetsHeldForSaleClassifiedAsInvestingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_E41_CY": {
"value": "58000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_E41_PY": {
"value": "15000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_E43_CY": {
"value": "24000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_E43_PY": {
"value": "39000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities_E45_CY": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_ProceedsFromDisposalOfAssetsHeldForSale_D547751838_CY": {
"value": "2031000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:ProceedsFromDisposalOfAssetsHeldForSale",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_ProceedsFromDisposalOfAssetsHeldForSale_D547751838_PY": {
"value": "104000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:ProceedsFromDisposalOfAssetsHeldForSale",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_E40_CY": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_E40_PY": {
"value": "31000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_AcquisitionOfCapitalContributionClassifiedAsInvestingActivities_D1273251249_CY": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "fil:AcquisitionOfCapitalContributionClassifiedAsInvestingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_AcquisitionOfCapitalContributionClassifiedAsInvestingActivities_D1273251249_PY": {
"value": "-96000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:AcquisitionOfCapitalContributionClassifiedAsInvestingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_InterestReceivedClassifiedAsInvestingActivities_E53_CY": {
"value": "246000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_InterestReceivedClassifiedAsInvestingActivities_E53_PY": {
"value": "268000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CashFlowsFromUsedInInvestingActivities_E56_CY": {
"value": "2195000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CashFlowsFromUsedInInvestingActivities_E56_PY": {
"value": "445000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_InterestPaidClassifiedAsFinancingActivities_E69_CY": {
"value": "779000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_InterestPaidClassifiedAsFinancingActivities_E69_PY": {
"value": "727000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_ProceedsFromIssuingShares_E60_CY": {
"value": "2650000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromIssuingShares",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_DrawDownOfTermLoanClassifiedAsFinancingActivities_D384832912_CY": {
"value": "880000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:DrawDownOfTermLoanClassifiedAsFinancingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_DrawDownOfTermLoanClassifiedAsFinancingActivities_D384832912_PY": {
"value": "4657000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:DrawDownOfTermLoanClassifiedAsFinancingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_E65_CY": {
"value": "1437000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_E65_PY": {
"value": "3517000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_DividendReceivedClassifiedAsFinancingActivities_D125128012_CY": {
"value": "62000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:DividendReceivedClassifiedAsFinancingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_DividendReceivedClassifiedAsFinancingActivities_D125128012_PY": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "fil:DividendReceivedClassifiedAsFinancingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_DividendsPaidClassifiedAsFinancingActivities_E68_CY": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_DividendsPaidClassifiedAsFinancingActivities_E68_PY": {
"value": "18858000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_PaymentsForShareIssueCosts_D799298712_CY": {
"value": "209000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsForShareIssueCosts",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_PaymentsForShareIssueCosts_D799298712_PY": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:PaymentsForShareIssueCosts",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CashFlowsFromUsedInFinancingActivities_E72_CY": {
"value": "1167000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CashFlowsFromUsedInFinancingActivities_E72_PY": {
"value": "-18445000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_E76_CY": {
"value": "-536000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_E76_PY": {
"value": "281000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges_E73_CY": {
"value": "41000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges_E73_PY": {
"value": "3000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_ForexTranslationDifference_D1155205736_CY": {
"value": "-425000.0",
"decimals": -3,
"dimensions": {
"concept": "fil:ForexTranslationDifference",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fil_ForexTranslationDifference_D1155205736_PY": {
"value": "0.0",
"decimals": -3,
"dimensions": {
"concept": "fil:ForexTranslationDifference",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00/2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CashAndCashEquivalents_E77_PY": {
"value": "1083000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CashAndCashEquivalents_E77_PPY": {
"value": "799000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:98450074P7666D400758",
"period": "2023-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CashAndCashEquivalents_E78_CY": {
"value": "163000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:98450074P7666D400758",
"period": "2025-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"ifrs-full_CashAndCashEquivalents_E78_PY": {
"value": "1083000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"fact_ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory_E61_CY": {
"value": "1. GENERAL INFORMATION
1.1 Statutory information
Fairview International PLC is a public limited company, registered in England. The Company\u2019s
registered number 15528502 and registered office address Eastcastle House, 27 -28 Eastcastle
Street, London W1W 8DH, United Kingdom. The Company was established to acquire two
companies which own and operate two private independent schools in Malaysia that offer the
international baccalaureate programme.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"ifrs-full_NameOfReportingEntityOrOtherMeansOfIdentification_E3_CY": {
"value": "Fairview International PLC",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"ifrs-full_LegalFormOfEntity_E6_CY": {
"value": "public limited company",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"ifrs-full_AddressOfRegisteredOfficeOfEntity_E8_CY": {
"value": "Eastcastle House, 27 -28 Eastcastle Street, London W1W 8DH, United Kingdom. The Company was established to acquire two ",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"ifrs-full_PrincipalPlaceOfBusiness_E9_CY": {
"value": "London",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"ifrs-full_DomicileOfEntity_E5_CY": {
"value": "United Kingdom",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"ifrs-full_CountryOfIncorporation_E7_CY": {
"value": "United Kingdom",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_E11_CY": {
"value": "1.2. Basis of preparation of financial statements
The principal accounting policies adopted by the Company in the preparation of the financial
statements are set out below. The financial statements have been presented in pounds
sterling (\u00a3), being the functional currency of the Company. The financial statements have been
prepared in accordance with International Financial Reporting Standards (\u201cIFRS\u201d) as adopted
by the United Kingdom, including interpretations made by the International Financial
Reporting Interpretations Committee issued by the International Accounting Standards Board.
The standards have been applied consistently. The historical cost basis of preparation has
been used.
The Company applies merger accounting to reconstructions of entities under common control
in accordance with FRS 102. This policy applies to all reorganisations and transfers of entities
or businesses between entities under common control where the substance is a group
reconstruction rather than an arm\u2019s-length acquisition.
The Company applies merger accounting where:
- The combining entities are under the control of the same party or parties both before
and after the transaction;
- The transaction is a reorganisation of the group (no change in ultimate economic
ownership or control); and
- It is practicable to restate comparatives for all periods presented.
Under merger accounting:
- Assets and liabilities of combining entities are recognised at their carrying amounts in
the predecessor entities immediately prior to the reconstruction.
- No goodwill is recognised.
- The investment held by the parent is eliminated against the subsidiary\u2019s share capital,
share premium and other reserves using historical carrying amounts.
- Any difference between the consideration given and the carrying amount of net assets
acquired is recognised directly in equity, normally as a merger reserve
- Depreciation, amortisation and impairment are applied on the carrying amounts so
recognised.
- Financial information for prior periods are restated as if the group structure had existed
for all periods presented. If restatement is impracticable, the nature of the limitation and
its effect will be disclosed.
2.1 Basis of Preparation
The consolidated financial statements have been prepared in accordance with UK-adopted
International Financial Reporting Standards (IFRS) in conformity with the requirements of the
Companies Act 2006, as applicable to companies reporting under IFRS.
These financial statements consolidate the financial statements of the Company and its
subsidiary undertakings (together referred to as the \"Group\") made up to 30 June 2025.
The consolidated financial statements have been prepared under the historical cost
convention, except where IFRS requires certain financial assets and liabilities to be measured
at fair value. The principal accounting policies adopted in the preparation of these
consolidated financial statements are set out in Note 1 and have been consistently applied
throughout the current year, unless otherwise stated.
The financial statements are presented in Pounds Sterling (\u00a3), which is the Group\u2019s
presentation currency.
The directors have prepared the financial statements on a going concern basis. In making this
assessment, they have considered the Group\u2019s current financial position, cash flow forecasts,
and available borrowing facilities. After reviewing these factors, the directors have a
reasonable expectation that the Group has adequate resources to continue in operational
existence for the foreseeable future.
The consolidated financial statements comply with the disclosure and filing requirements of
the Companies Act 2006 applicable to companies reporting under IFRS.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_ExplanationOfNotAppliedNewStandardsOrInterpretations_D1146600029_CY": {
"value": "Standards and interpretations issued but not yet applied A number of new standards and amendments to standards and interpretations have been issued but are not yet effective and, in some cases, have not yet been adopted by the UK. The Directors do not expect that the adoption of these standards will have a material impact on the Group\u2019s financial statements. 2.3 Standards Issued but not yet Effective The Group has not applied in advance the following accounting standards and/or interpretations (including the consequential amendments, if any) that have been issued by the International Accounting Standards Board (\u201cIASB\u201d) but are not yet effective for the current financial year: IFRSs and/or IC Interpretations (Including the Consequential Amendments) Effective date IFRS 17 Insurance Contracts 1 January 2023 Amendments to IFRS 17: Insurance Contracts 1 January 2023 Amendments to IFRS 17 Initial Application of IFRS 17 and IFRS 9 Comparative information 1 January 2023 Amendments to IAS 1: Disclosure of Accounting Policies 1 January 2023 Amendments to IAS 8: Definition of Accounting Estimates 1 January 2023 Amendments to IAS 12: Deferred Tax related to Assets and Liabilities arising from a Single Transaction 1 January 2023 Amendments to IAS 12: International Tax Reform-Pillar Two Model Rules 1 January 2023 Amendments to IFRS 16: Lease Liability in a Sale and Lease back 1 January 2024 Amendments to IAS 1: Non-current Liabilities with Covenants 1 January 2024 Amendments to IAS 1: Classification of Liabilities as Current or Non current 1 January 2024 Amendments to IAS 7 and IFRS 7: Supplier Financial Arrangements 1 January 2024 Amendments to IAS 21: Lack of Exchangeability 1 January 2025 The Directors expect that the adoption of the above accounting standards and/or interpretations (including the consequential amendments, if any) will have no material impact on the financial statements in the period of initial application. ",
"dimensions": {
"concept": "ifrs-full:ExplanationOfNotAppliedNewStandardsOrInterpretations",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfGoingConcernExplanatory_E62_CY": {
"value": "Going concern
The financial statements have been prepared on a going concern basis which assumes that
the Company will continue in operational existence for the foreseeable future.
The Company has been financed through a combination of investment by its shareholders and
bank debt and, during the period the Company raised \u00a32.6 million before costs, from the issue
of shares at the time of its IPO. The Company made a profit for the period of \u00a32.2 million
before taxation (and exceptional items). Furthermore, the Company held bank balances of
\u00a3163,000 as at the year end.
In assessing whether the going concern assumption is appropriate, the Directors consider all
available information for the foreseeable future, in particular for the twelve months from the
date of approval of the financial statements. This information includes management prepared
cash flow forecasts, the Company\u2019s current cash balances and the Company\u2019s existing and
projected monthly running costs. Furthermore, the Directors are mindful that, if the Company
needs to raise further funds over the 12 months following approval of the financial statements
to execute its strategy and for working capital, it has the ability to access additional financing.
Specifically, the Company successfully completed an equity fundraising in October 2024 and
the Group\u2019s bank facilities were renewed in June 2025.
Therefore, the Directors have made an informed judgement at the time of approving the
financial statements that there is a reasonable expectation that the Company has adequate
resources to continue in operational existence for the foreseeable future. Thus, they continue
to adopt the going concern basis of accounting in preparing the financial statements.\u201d
In making this statement, the Board has had regard to the following:
a. The Company\u2019s 2026 Budget
b. No major new capital projects beyond those already approved as of the date of the
Budget
c. Interest rates on the Company\u2019s existing debt facilities which are assumed to range
from 4.57% to 8.50% per annum
d. The Company\u2019s current cash balance and bank borrowings are in line with projections.
e. The ability to increase student numbers without a corresponding increase in academic
or administrative costs
The Board notes that, should Fairview experience cash flow difficulties at any time in the
future, the following mitigating actions may be available:
A delay in non-essential capital expenditure
\u2022 The purchase of capital equipment under finance leases and hire purchase
\u2022 Cost cutting
\u2022 Renegotiation of bank facilities
\u2022 Sale of surplus assets
\u2022 Upfront collection of school fees
\u2022 Earlier registration of student intake
On the basis of the above factors, the Board is of the view that Fairview is trading on a going
concern basis and will do so for at least the next 12 months.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfMaterialAccountingPolicyInformationExplanatory_E2_CY": {
"value": "1.3. Accounting policies
Financial assets
Financial assets and financial liabilities are recognised when the Company becomes a party to
the contractual provisions of a financial instrument. Financial assets and financial liabilities are
offset if there is a legally enforceable right to set off the recognised amounts and interests
and it is intended to settle on a net basis. Cash comprises cash in hand and on demand
deposits. Cash equivalents are short-term, highly liquid investments that are readily
convertible to known amounts of cash and that are subject to an insignificant risk of changes
in value with maturities of less than 90 days.
Investments in subsidiary undertakings
Investments in subsidiary undertakings are recorded at cost less provision for impairment.
Financial liabilities
The Company does not currently have any financial liabilities measured at fair value through
profit or loss, therefore all financial liabilities are initially measured at fair value, net of
transaction costs, and are subsequently measured at amortised cost. The Company recognises
an equity instrument on any contract that evidences a residual interest in the assets of the
Company. In this period Ordinary Shares were the only equity instrument, recognised at the
point at which a call is made on the Shareholders.
2. SIGNIFICANT ACCOUNTING POLICIES
2.1 Basis of Preparation
The consolidated financial statements have been prepared in accordance with UK-adopted
International Financial Reporting Standards (IFRS) in conformity with the requirements of the
Companies Act 2006, as applicable to companies reporting under IFRS.
These financial statements consolidate the financial statements of the Company and its
subsidiary undertakings (together referred to as the \"Group\") made up to 30 June 2025.
The consolidated financial statements have been prepared under the historical cost
convention, except where IFRS requires certain financial assets and liabilities to be measured
at fair value. The principal accounting policies adopted in the preparation of these
consolidated financial statements are set out in Note 1 and have been consistently applied
throughout the current year, unless otherwise stated.
The financial statements are presented in Pounds Sterling (\u00a3), which is the Group\u2019s
presentation currency.
The directors have prepared the financial statements on a going concern basis. In making this
assessment, they have considered the Group\u2019s current financial position, cash flow forecasts,
and available borrowing facilities. After reviewing these factors, the directors have a
reasonable expectation that the Group has adequate resources to continue in operational
existence for the foreseeable future.
The consolidated financial statements comply with the disclosure and filing requirements of
the Companies Act 2006 applicable to companies reporting under IFRS.
2.2 Adoption of Amended Standards
During the current financial year, the Group has adopted the following new accounting
standards and/or interpretations (including the consequential amendments, if any):
\u2022 Annual improvements to IFRSs 2018 \u2013 2020, IFRS 9: Financial Instruments \u2013 Fees in the
10% test for derecognition of financial liabilities
\u2022 Annual improvements to IFRSs 2018 \u2013 2020, Illustrative Examples Accompanying IFRS
16: Leases
\u2022 Amendments to IFRS 3: Reference to the Conceptual Framework
\u2022 Amendments to IAS 16: Property, Plant and Equipment \u2013 Proceeds before Intended Use
\u2022 Amendments to IAS37: Onerous Contracts \u2013 Cost of Fulfilling a Contract
\u2022 Annual Improvement to IFRS Standards 2018 \u2013 2020
\u2022 The adoption of the above accounting standards and/or interpretations (including the
consequential amendments, if any) did not have any material impact on the Group\u2019s
financial statements.
2.3 Standards Issued but not yet Effective
The Group has not applied in advance the following accounting standards and/or
interpretations (including the consequential amendments, if any) that have been issued by
the International Accounting Standards Board (\u201cIASB\u201d) but are not yet effective for the current
financial year:
IFRSs and/or IC Interpretations (Including the Consequential
Amendments)
Effective date
IFRS 17 Insurance Contracts 1 January 2023
Amendments to IFRS 17: Insurance Contracts 1 January 2023
Amendments to IFRS 17 Initial Application of IFRS 17 and IFRS 9
Comparative information
1 January 2023
Amendments to IAS 1: Disclosure of Accounting Policies 1 January 2023
Amendments to IAS 8: Definition of Accounting Estimates 1 January 2023
Amendments to IAS 12: Deferred Tax related to Assets and Liabilities
arising from a Single Transaction
1 January 2023
Amendments to IAS 12: International Tax Reform-Pillar Two Model Rules 1 January 2023
Amendments to IFRS 16: Lease Liability in a Sale and Lease back 1 January 2024
Amendments to IAS 1: Non-current Liabilities with Covenants 1 January 2024
Amendments to IAS 1: Classification of Liabilities as Current or Non
current
1 January 2024
Amendments to IAS 7 and IFRS 7: Supplier Financial Arrangements 1 January 2024
Amendments to IAS 21: Lack of Exchangeability 1 January 2025
The Directors expect that the adoption of the above accounting standards and/or
interpretations (including the consequential amendments, if any) will have no material impact
on the financial statements in the period of initial application.
2.4 Property, Plant and Equipment
All items of property, plant and equipment are initially recorded at cost. The cost of an item
of property, plant and equipment is recognised as an asset if, and only if, it is probable that
future economic benefits associated with the item will flow to the Group and the cost of the
item can be measured reliably.
Subsequent to recognition, property, plant and equipment other than freehold land are
measured at cost less accumulated depreciation and accumulated impairment losses. The
policy for recognition and measurement of impairment loss is in accordance with Note 2.5.
When significant parts of property, plant and equipment are required to be replaced in
intervals, the Group recognises such parts as individual assets with specific useful lives and
depreciation. Likewise, when a major inspection is performed, its cost is recognised in the
carrying amount of the property, plant and equipment as a replacement if the recognition
criteria are satisfied. All other repair and maintenance costs are recognised in profit or loss as
incurred.
Purchase of software that is integral to the functionality of the related equipment is
capitalised as part of that equipment.
Motor vehicles are depreciated on a revaluation model basis less its estimated residual value
based on observable market data. The gross carrying amount is restated by reference to
observable market data and the accumulated depreciation at the date of the revaluation is
adjusted to equal the difference between the gross carrying amount and the carrying amount
of the asset.
No depreciation is provided on freehold land.
Depreciation on other property, plant and equipment is computed on a straight-line basis over
the estimated useful lives of the assets at the following rates:
| | Rate |
| Building | 2% |
| Furniture and fittings | 25% |
| Electrical equipment | 25% |
| Resource equipment | 20% - 25% |
| Motor vehicle | 20% - 25% |
The carrying values of property, plant and equipment are reviewed for impairment when
events or changes in circumstances indicate that the carrying value may not be recoverable.
An item of property, plant and equipment is derecognised upon disposal or when no future
economic benefits are expected from its use or disposal. Any gain or loss on derecognition of
the asset is included in the profit or loss in the year the asset is derecognised.
Fully depreciated plant and equipment are retained in the financial statements until they are
no longer in use and no further charge for depreciation is made in respect of these plant and
equipment.
2.5 Impairment of Non-Financial Assets
The Group assesses at each reporting date whether there is an indication that an asset may
be impaired. If any such indication exists, or when an annual impairment assessment for an
asset is required, the Group makes an estimate of the asset\u2019s recoverable amount.
An asset\u2019s recoverable amount is the higher of its fair value, less costs to sell and its value in
use. For the purpose of assessing impairment, assets are grouped at the lowest levels for
which there are separately identifiable cash-generating units (\u201cCGU\u201d).
In assessing value in use, the estimated future cash flows expected to be generated by the
asset are discounted to their present value using a pre-tax discount rate that reflects current
market assessments of the time value of money and the risks specific to the asset. Where the
carrying amount of an asset exceeds its recoverable amount, the asset is written down to its
recoverable amount. Impairment losses recognised in respect of a CGU or groups of CGUs are
allocated first to reduce the carrying amount of any goodwill allocated to those units or groups
of units and then, to reduce the carrying amount of the other assets in the unit or groups of
units on a pro-rata basis.
Impairment losses are recognised in profit or loss.
An assessment is made at each reporting date as to whether there is any indication that
previously recognised impairment losses may no longer exist or may have decreased. A
previously recognised impairment loss is reversed only if there has been a change in the
estimates used to determine the asset\u2019s recoverable amount since the last impairment loss
was recognised. If that is the case, the carrying amount of the asset is increased to its
recoverable amount. That increase cannot exceed the carrying amount that would have been
determined, net of depreciation, had no impairment loss been recognised previously. Such
reversal is recognised in profit or loss.
2.6 Functional and Foreign Currency
Functional and presentation currency
The individual financial statements of each entity in the Group are measured using the British
pound sterling (GBP) currency, which is the presentation currency.
Foreign currency transactions
Transactions in foreign currencies are measured in the respective functional currencies of the
Group and are recorded on initial recognition in the functional currencies at exchange rates
approximating those prevailing at the transaction dates. Monetary assets and liabilities
denominated in foreign currencies are translated at the rate of exchange prevailing at the
reporting date. Non-monetary items denominated in foreign currencies that are measured at
historical cost are translated using the exchange rates as at the dates of the initial
transactions. Non-monetary items denominated in foreign currencies measured at fair value
are translated using the exchange rates at the date when the fair value was determined.
2.7 Financial Instruments
Financial assets and financial liabilities are recognised in the statements of financial position
when the Group has become a party to the contractual provisions of the instruments.
Financial instruments are classified as financial assets, financial liabilities or equity
instruments in accordance with the substance of the contractual arrangement and their
definitions in IAS32. Interest, dividends, gains and losses relating to a financial instrument
classified as a liability are reported as an expense or income. Distributions to holders of
financial instruments classified as equity are charged directly to equity.
A financial instrument is recognised initially at its fair value (other than trade receivables
without significant financing component which are measured at transaction price as defined
in IFRS 15\u2013 Revenue from Contracts with Customers at inception). Transaction costs that are
directly attributable to the acquisition or issue of the financial instrument (other than a
financial instrument at fair value through profit or loss) are added to/deducted from the fair
value on initial recognition, as appropriate. Transaction costs on the financial instrument at
fair value through profit or loss are recognised immediately in profit or loss.
Financial instruments recognised in the statements of financial position are disclosed in the
individual policy statement associated with each item.
Financial assets
All recognised financial assets are measured subsequently in their entirety at either amortised
cost or fair value (through profit or loss, or other comprehensive income), depending on the
classification of the financial assets.
The Group determines the classification of their financial assets at initial recognition, and
designate all the financial assets as amortised cost. The Group do not have any financial assets
carried at fair value (through profit or loss, or other comprehensive income).
Amortised cost (debt instruments)
The financial asset is held for collection of contractual cash flows where those cash flows
represent solely payments of principal and interest. Interest income is recognised by applying
the effective interest rate to the gross carrying amount of the financial asset. When the asset
has subsequently become credit-impaired, the interest income is recognised by applying the
effective interest rate to the amortised cost of the financial asset.
The effective interest method is a method of calculating the amortised cost of a financial asset
and of allocating interest income over the relevant period. The effective interest rate is the
rate that discounts estimated future cash receipts (including all fees and points paid or
received that for GBP an integral part of the effective interest rate, transaction costs and other
premiums or discounts), excluding expected credit losses, through the expected life of the
financial asset or a shorter period (where appropriate).
Financial liabilities
Other financial liabilities are subsequently measured at amortised cost using the effective
interest method. The effective interest method is a method of calculating the amortised cost
of a financial liability and of allocating interest expense over the relevant period. The effective
interest rate is the rate that exactly discounts estimated future cash payments (including all
fees and points paid or received that form an integral part of the effective interest rate,
transaction costs and other premiums or discounts), through the expected life of the financial
liability or a shorter period (where appropriate).
Derecognition
A financial asset or part of it is derecognised when, and only when, the contractual rights to
the cash flows from the financial asset expire or when it transfers the financial asset and
substantially all the risks and rewards of ownership of the asset to another entity.
On derecognition of a financial asset measured at amortised cost, the difference between the
carrying amount of the asset and the sum of the consideration received and receivable is
recognised in profit or loss.
A financial liability or a part of it is derecognised when, and only when, the obligation specified
in the contract is discharged or cancelled or expires. On derecognition of a financial liability,
the difference between the carrying amount of the financial liability extinguished or
transferred to another party and the consideration paid, including any non-cash assets
transferred or liabilities assumed, is recognised in profit or loss.
Offsetting of financial instruments
Financial assets and financial liabilities are offset and the net amount is reported in the
statement of financial position if there is a currently enforceable legal right to offset the
recognised amounts and there is an intention to settle on a net basis, to realise the assets and
settle the liabilities simultaneously.
2.8 Expected Credit Losses
The Group recognises a loss allowance for expected credit losses on financial assets that are
measured at amortised cost.
The expected credit loss is estimated as the difference between all contractual cash flows that
are due to the Group in accordance with the contract and all the cash flows that the Group
expect to receive, discounted at the original effective interest rate.
The amount of expected credit losses is updated at each reporting date to reflect changes in
credit risk since initial recognition of the respective financial instrument. The Group always
recognises lifetime expected credit losses for trade receivables using the simplified approach.
The expected credit losses on these financial assets are estimated using a provision matrix
based on the Group\u2019s historical credit loss experience and are adjusted for forward-looking
information (including time value of money where appropriate).
For all other financial instruments, the Group recognises lifetime expected credit losses when
there has been a significant increase in credit risk since initial recognition. However, if the
credit risk on the financial instrument has not increased significantly since initial recognition,
the Group measures the loss allowance for that financial instrument at an amount equal to 12
month expected credit losses.
The Group recognises an impairment gain or loss in profit or loss for all financial instruments
with a corresponding adjustment to their carrying amount through a loss allowance account.
2.9 Cash and Cash Equivalents
Cash and cash equivalents comprise cash at bank and on hand and short-term deposits with a
maturity of three months or less, which are subject to an insignificant risk of changes in value,
net of outstanding bank overdrafts and fixed deposits pledged. For the purpose of the
statement of cash flows, cash and cash equivalents are presented net of bank overdrafts and
fixed deposits pledged.
2.10 Equity Instruments
Ordinary shares are classified as equity. Dividends on ordinary shares are recognised in equity
in the period in which they are approved for payment. The transaction costs of an equity
transaction are accounted for as a deduction from equity. Equity transaction costs comprise
only those incremental external costs directly attributable to the equity transaction which
would otherwise have been avoided.
2.11 Inventories
Inventories are stated at the lower of cost and net realisable value. Cost comprises direct
materials, direct labour costs and overheads, where applicable, that have been incurred in
bringing the inventories to their present location and condition. Cost is calculated using the
weighted average method. Net realisable value represents the estimated selling price less all
estimated costs of completion and costs to be incurred in marketing, selling and distribution.
2.12 Leases
The Group assesses whether a contract is or contains a lease, at inception of the contract.
The Group recognises a right-of-use asset and corresponding lease liability with respect to all
lease arrangements in which it is the lessee, except for low-value assets and short-term leases
with 12 months or less. For these leases, the Group recognises the lease payments as an
operating expense on a straight-line method over the term of the lease unless another
systematic basis is more representative of the time pattern in which economic benefits from
the leased assets are consumed.
The Group recognises a right-of-use asset and a lease liability at the lease commencement
date. The right-of-use assets and the associated lease liabilities are presented as a separate
line item in the statement of financial position.
The right-of-use asset is initially measured at cost. Cost includes the initial amount of the
corresponding lease liability adjusted for any lease payments made at or before the
commencement date, plus any initial direct costs incurred less any incentives received.
The right-of-use asset is subsequently measured at cost less accumulated depreciation and
any impairment losses and adjusted for any remeasurement of the lease liability.
The depreciation starts from the commencement date of the lease. If the lease transfers
ownership of the underlying asset to the Group or the cost of the right-of-use asset reflects
that the Group expects to exercise a purchase option, the related right-of-use asset is
depreciated over the useful life of the underlying asset. Otherwise, the Group depreciates the
right-of-use asset to the earlier of the end of the useful life of the right-of-use asset or the end
of the lease term. The estimated useful lives of the right-of-use assets are determined on the
same basis as those property, plant and equipment.
The lease liability is initially measured at the present value of the lease payments that are not
paid at the commencement date, discounted by using the rate implicit in the lease. If this rate
cannot be readily determined, the Group uses its incremental borrowing rate. The lease
liability is subsequently measured at amortised cost using the effective interest method. It is
remeasured when there is a change in the future lease payments (other than lease
modification that is not accounted for as a separate lease) with the corresponding adjustment
is made to the carrying amount of the right-of-use asset, or is recognised in profit or loss if the
carrying amount has been reduced to zero.
2.13 Revenue and Other Income
Revenue from contracts with customers is recognised by reference to each distinct
performance obligation in the contract with customer. Revenue from contracts with
customers is measured at its transaction price, being the amount of consideration which the
Group expects to be entitled in exchange for transferring promised goods or services to a
customer, net of sales and service tax, rebates and discounts.
The Group recognises revenue when (or as) it transfers control over a product or service to
customer. An asset is transferred when (or as) the customer obtains control of that asset.
Depending on the substance of the contract, revenue is recognised when the performance
obligation is satisfied, which may be at a point in time or over time. The Group transfers
control of a good or service at a point in time unless one of the following over time criteria is
met:
\u2014 The customer simultaneously receives and consumes the benefits provided as the Group
performs.
\u2014 The Group\u2019s performance creates or enhances an asset that the customer controls as the
asset is created or enhanced.
\u2014 The Group\u2019s performance does not create an asset with an alternative use and the Group
has an enforceable right to payment for performance completed to date.
Revenue from educational fees
Revenue from educational fee is recognised on a straight-line basis over the duration of the
course.
Interest income
Interest income is recognised on an accrual basis using the effective interest method.
Government grants
Grants that compensate the Group for expense incurred are recognised in profit or loss as
other income on a systematic basis in the same period in which the expenses are recognised.
2.14 Segmental reporting
The Chief Operating Decision Maker (\u201cCODM\u201d) has been identified as the Board of the
Company. The CODM reviews the Group\u2019s internal reporting in order to assess performance
and allocate resources. The CODM has determined that there is one operating segment being
the provision of educational services. The geographical revenue of the Group was earned
entirely in Malaysia during the year ended 30 June 2025 and the previous year.
2.15 Employee Benefits
Short-term benefits such as wages, salaries, bonuses and social security contributions are
recognised as expenses in the period in which the associated services are rendered by
employees of the Group short-term accumulating compensated absences such as paid annual
leave are recognised when services are rendered by employees that increase their entitlement
to future compensated absences. Short term non-accumulating compensated absences such
as sick leave are recognised when the absences occur.
Defined Contribution Plan
The Group\u2019s contributions to defined contribution pension plans are recognised in profit or
loss in the period to which they relate. Once the contributions have been paid, the Group has
no further liability in respect of the defined contribution plans.
2.16 Income Tax
Current tax
Current tax assets and liabilities are measured at the amount expected to be recovered from
or paid to the taxation authorities. The tax rates and tax laws used to compute the amount
are those that are enacted or substantively enacted by the reporting date.
Current taxes are recognised in profit or loss except to the extent that the tax relates to items
recognised outside profit or loss, either in other comprehensive income or directly in equity.
Deferred tax
Deferred tax is provided using the liability method on temporary differences at the reporting
date between the tax bases of assets and liabilities and their carrying amounts for financial
reporting purposes.
Deferred tax liabilities are recognised for all temporary differences, except:
\u2022 where the deferred tax liability arises from the initial recognition of goodwill or of an
asset or liability in a transaction that is not a business combination and, at the time of
the transaction, affects neither the accounting profit nor taxable profit or loss; and
\u2022 in respect of taxable temporary differences associated with investments in subsidiaries
where the timing of the reversal of the temporary differences can be controlled and it
is probable that the temporary differences will not reverse in the foreseeable future.
Deferred tax assets are recognised for all deductible temporary differences, carry forward of
unused tax credits and unused tax losses, to the extent that it is probable that taxable profit
will be available against which the deductible temporary differences, and the carry forward of
unused tax credits and unused tax losses can be utilised except:
\u2022 where the deferred tax asset relating to the deductible temporary difference arises
from the initial recognition of an asset or liability in a transaction that is not a business
combination and, at the time of the transaction, affects neither the accounting profit
nor taxable profit or loss; and
\u2022 in respect of deductible temporary differences associated with investments in
subsidiaries, deferred tax assets are recognised only to the extent that it is probable
that the temporary differences will reverse in the foreseeable future and taxable profit
will be available against which the temporary differences can be utilised.
The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to
the extent that it is no longer probable that sufficient taxable profit will be available to allow
all or part of the deferred tax asset to be utilised.
Unrecognised deferred tax assets are reassessed at each reporting date and are recognised to
the extent that it has become probable that future taxable profit will allow the deferred tax
assets to be utilised.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to
the year when the asset is realised or the liability is settled, based on tax rates and tax laws
that have been enacted or substantively enacted at the reporting date.
Deferred tax relating to items recognised outside profit or loss is recognised outside profit or
loss. Deferred tax items are recognised in correlation to the underlying transaction either in
other comprehensive income or directly in equity and deferred tax arising from a business
combination is adjusted against goodwill on acquisition.
Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to
set off current tax assets against current tax liabilities and the deferred taxes relate to the
same taxable entity and the same taxation authority.
2.17 Current and Non-Current Classification
The Group present assets and liabilities in the statements of financial position based on
current and non-current classification.
An asset is classified as current when it is:
(i) expected to be realised or intended to be sold or consumed in normal operating cycle;
(ii) held primarily for the purpose of trading;
(iii) expected to be realised within 12 months after the reporting period; or
(iv) cash or cash equivalents unless restricted from being exchanged or used to settle a
liability for at least 12 months after the reporting period.
All other assets are classified as non-current.
A liability is classified as current when:
(i) it is expected to be settled in normal operating cycle;
(ii) it is held primarily for the purpose of trading;
(iii) it is due to be settled within 12 months after the reporting period; or
(iv) there is no unconditional right to defer the settlement of the liability for at least 12
months after the reporting period.
All other liabilities are classified as non-current.
Deferred tax assets and liabilities are classified as non-current assets and liabilities,
respectively.
2.18 Borrowing Costs
Borrowing costs that are not directly attributable to the acquisition, construction or
production of a qualifying asset are recognised in profit or loss using the effective interest
method.
2.19 Other Operating income
Other operating income comprises income that arises from the company\u2019s ordinary activities
but is not derived from the principal revenue-generating activities. This includes rental
income, hostel services, and gains on disposal of non-current asset held for sale, unrealised
exchange difference arising from foreign currency transactions.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForFinancialAssetsExplanatory_E37_CY": {
"value": "Financial assets
Financial assets and financial liabilities are recognised when the Company becomes a party to
the contractual provisions of a financial instrument. Financial assets and financial liabilities are
offset if there is a legally enforceable right to set off the recognised amounts and interests
and it is intended to settle on a net basis. Cash comprises cash in hand and on demand
deposits. Cash equivalents are short-term, highly liquid investments that are readily
convertible to known amounts of cash and that are subject to an insignificant risk of changes
in value with maturities of less than 90 days.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory_E41_CY": {
"value": "Financial liabilities
The Company does not currently have any financial liabilities measured at fair value through
profit or loss, therefore all financial liabilities are initially measured at fair value, net of
transaction costs, and are subsequently measured at amortised cost. The Company recognises
an equity instrument on any contract that evidences a residual interest in the assets of the
Company. In this period Ordinary Shares were the only equity instrument, recognised at the
point at which a call is made on the Shareholders.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory_E3_CY": {
"value": "1.4. Use of assumptions and estimates
In preparing the Interim financial statements, the Directors have to make judgments on how
to apply the Company\u2019s accounting policies and make estimates about the future. The
Directors do not consider there to be any critical judgments that have been made in arriving
at the amounts recognised in the Company Interim financial statements.
3. SIGNIFICANT ACCOUNTING JUDGEMENTS AND ESTIMATES
The preparation of the Group\u2019s financial statements requires management to make
judgements, estimates and assumptions that affect the reported amounts of revenues,
expenses, assets and liabilities, and the disclosure of contingent liabilities at the reporting
date. However, uncertainty about these assumptions and estimates could result in outcomes
that could require a material adjustment to the carrying amount of the asset or liability
affected in the future.
Management believes that there are no instances of application of critical judgement in
applying the Group\u2019s accounting policies which will have a significant effect on the amounts
recognised in the financial statements.
Key Sources of Estimation Uncertainty
The key assumptions concerning the future and other sources of estimation uncertainty at the
reporting date that have a significant risk of causing a material adjustment to the carrying
amounts of assets and liabilities within the next financial year are set out below:
a) Depreciation of Property, Plant and Equipment
The estimates for the residual values, useful lives and related depreciation charges for
the property, plant and equipment are based on commercial and production factors
which could change significantly as a result of technical innovations and competitors\u2019
actions in response to the market conditions.
The Group anticipates that the residual values of its property, plant and equipment
will be insignificant. As a result, residual values are not being taken into consideration
for the computation of the depreciable amount.
Changes in the expected level of usage and technological development could impact
the economic useful lives and the residual values of these assets, therefore future
depreciation charges could be revised.
b) Income Taxes
Significant judgement is required in determining the capital allowances and
deductibility of certain expenses during the estimation of the provision for income
taxes. There are many transactions and calculations for which the ultimate tax
determination is uncertain during the ordinary course of business. Where the final tax
outcome of these matters is different from the amounts that were initially recorded,
such differences will impact the income tax and deferred income tax provisions in the
period in which such determination is made.
c) Impairment of Assets
When the recoverable amount of an asset is determined based on the estimate of the
value in-use of the cash-generating unit to which the asset is allocated, the
management is required to make an estimate of the expected future cash flows from
the cash-generating unit and also to apply a suitable discount rate in order to
determine the present value of those cash flows.
d) Allowance for Impairment
The Group makes allowance for impairment based on an assessment of the
recoverability of receivables. Allowances are applied to receivables where events or
changes in circumstances indicate that the carrying amounts may not be recoverable.
Management specifically analyses historical bad debt, customer concentration,
customer creditworthiness, current economic trends and changes in customer
payment terms when making a judgement to evaluate the adequacy of the allowance
for impairment. Where the expectation is different from the original estimate, such
difference will impact the carrying value of receivables.
e) Fair Value Estimates for Certain Financial Assets and Liabilities
The Group carries certain financial assets and liabilities at fair value, which requires
extensive use of accounting estimates and judgement. While significant components
of fair value measurement were determined using verifiable objective evidence, the
amount of changes in fair value would differ if the Group used different valuation
methodologies. Any changes in fair value of these assets and liabilities would affect
profit and equity.
f) Deferred tax assets
Deferred tax assets are recognised for all unused tax losses, unabsorbed capital
allowances and other deductible temporary differences to the extent that it is
probable that taxable profit will be available against which the unused tax losses,
unabsorbed capital allowances and other deductible temporary differences can be
utilised. Significant management judgement is required to determine the amount of
deferred tax assets that can be recognised, based upon the likely timing and level of
future taxable profits.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_E28_CY": {
"value": "1.5. Directors\u2019 Remuneration
The amount paid to Directors are as disclosed in the above Directors Remuneration report No
amount was paid or has become payable to any of the Directors. There were no staff costs as
no employees other than the Directors were employed by the Company during the period
from incorporation to 30 June 2025.
2.15 Employee Benefits
Short-term benefits such as wages, salaries, bonuses and social security contributions are
recognised as expenses in the period in which the associated services are rendered by
employees of the Group short-term accumulating compensated absences such as paid annual
leave are recognised when services are rendered by employees that increase their entitlement
to future compensated absences. Short term non-accumulating compensated absences such
as sick leave are recognised when the absences occur.
Defined Contribution Plan
The Group\u2019s contributions to defined contribution pension plans are recognised in profit or
loss in the period to which they relate. Once the contributions have been paid, the Group has
no further liability in respect of the defined contribution plans.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_E26_CY": {
"value": "1.6. Earnings per Ordinary Share
Consolidated earnings per share are set out in Note 24. There were no potentially dilutive
instruments in issue at the period end.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_fil_DescriptionOfAccountingPolicyForInvestmentInSubsidiaryCompanyExplanatory_D1401454164_CY": {
"value": "1.7. Investment in subsidiary company
On 29 February 2024, the Company entered into two Share Sale Agreements with Agodeus
Sdn Bhd (\u201cAgodeus\u201d), a company incorporated and domiciled in Malaysia to purchase two
international schools owned by Agodeus, in preparation for the Company\u2019s plan of listing on
the London Stock Exchange. The purchase consideration of \u00a318,889,200 for the two
international schools was satisfied and paid for by the issuance of 500,000,000 ordinary shares
at \u00a30.03778 a share. The par value of share for the Company is \u00a30.01 per share, the issuance
of shares would therefore, raised \u00a30.02778 of share premium per share or in total
\u00a313,889,200. Details for the two international schools are:
Purchase consideration (\u00a3)
Fairview Schools Berhad,Kuala Lumpur 18,351,837
Fairview International School Nusajaya Sdn.Bhd. Johor Bahru 537,363
18,889,200
",
"dimensions": {
"concept": "fil:DescriptionOfAccountingPolicyForInvestmentInSubsidiaryCompanyExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForIssuedCapitalExplanatory_E55_CY": {
"value": "1.8. Share capital
Upon incorporation of the Company on 28 February 2024, the Company issued 100 Ordinary
Shares of \u00a31.00 nominal value. On the 3 June 2024, the Company subdivided its 100 Ordinary
Shares of \u00a31.00 each into 10,000 Ordinary Shares \u00a30.01 each. On 7 June 2024, the Company
issued additional 500,000,000 shares at a price of \u00a30.03778 per share, as consideration for the
purchase of subsidiary companies mentioned in Note 1.7. The Company issued and allotted
29,490,000 ordinary shares at \u00a30.01 per share on 3 October 2024, and 26,500,000 ordinary
shares on 11 October 2024.
2.10 Equity Instruments
Ordinary shares are classified as equity. Dividends on ordinary shares are recognised in equity
in the period in which they are approved for payment. The transaction costs of an equity
transaction are accounted for as a deduction from equity. Equity transaction costs comprise
only those incremental external costs directly attributable to the equity transaction which
would otherwise have been avoided.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_fil_DescriptionOfSharePremium_D1475784010_CY": {
"value": "1.9. Share premium
On 7 June 2024, the Company issued 500,000,000 shares at \u00a30.03778 per share, as
consideration for the purchase of subsidiary companies mentioned in Note 1.7. The par value
per share for the Company is \u00a30.01, the issuance value per share of \u00a30.03778 would therefore,
raised \u00a30.02778 of share premium per share or in total \u00a313,889,200 for the Company. On 11
June 2024, the Company undertook a voluntary capital reduction scheme by a solvency
declaration to reduce its share premium entirely and therefore, the share premium was
extinguished entirely. The share premium extinguished was credited as distributable reserves.
A further share premium arose on the Company\u2019s issue and allotment of 29,490,000 ordinary
shares at \u00a30.01 per share on 3 October 2024, and 26,500,000 ordinary shares on 11 October
2024.
",
"dimensions": {
"concept": "fil:DescriptionOfAccountingPolicyForSharePremiumExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_fil_DescriptionOfFinancialRiskManagement_D1287928155_CY": {
"value": "1.10. Financial risk management
The Company uses a limited number of financial instruments which arise directly from
operations. The Company does not trade in financial instruments.
",
"dimensions": {
"concept": "fil:DescriptionOfAccountingPolicyForFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_fil_DescriptionOfCapitalManagementPolicy_D68800607_CY": {
"value": "1.11. Capital management policy
The Directors\u2019 objectives when managing the Company\u2019s capital are to safeguard the
Company\u2019s ability to continue as a going concern in order to provide returns for Shareholders
and benefits for other stakeholders and to maintain an optimal capital structure to reduce the
cost of capital. The capital structure of the Company consists of equity attributable to equity
holders of the Company, comprising issued share capital and reserves.
",
"dimensions": {
"concept": "fil:DescriptionOfAccountingPolicyForCapitalManagementPolicyExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_E39_CY": {
"value": "1.12. Financial instruments
The Company\u2019s principal financial instruments comprise other receivables. The Company\u2019s
accounting policy and method adopted, including the criteria for recognition, the basis on
which income and expenses are recognised in respect of this financial asset, is set out in Notes
for \u201cAccounting policies\u201d to the Company Interim financial statements. The Company does
not use financial instruments for speculative purposes. There are no financial assets that are
either past due or impaired.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_fil_DescriptionOfUltimateParentCompanyAndUltimateControllingParty_D936672592_CY": {
"value": "1.13. Ultimate parent company and ultimate controlling party
As at 30 June 2025, Agodeus Sdn Bhd is Fairview\u2019s ultimate parent company. In the opinion of
the Directors, the ultimate controlling party is Mr Daniel Chian.
",
"dimensions": {
"concept": "fil:DescriptionOfAccountingPolicyForUltimateParentCompanyAndUltimateControllingPartyExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"ifrs-full_NameOfUltimateParentOfGroup_E12_CY": {
"value": "Agodeus Sdn Bhd is Fairview",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations_D1905985134_CY": {
"value": "2.2 Adoption of Amended Standards
During the current financial year, the Group has adopted the following new accounting
standards and/or interpretations (including the consequential amendments, if any):
\u2022 Annual improvements to IFRSs 2018 \u2013 2020, IFRS 9: Financial Instruments \u2013 Fees in the
10% test for derecognition of financial liabilities
\u2022 Annual improvements to IFRSs 2018 \u2013 2020, Illustrative Examples Accompanying IFRS
16: Leases
\u2022 Amendments to IFRS 3: Reference to the Conceptual Framework
\u2022 Amendments to IAS 16: Property, Plant and Equipment \u2013 Proceeds before Intended Use
\u2022 Amendments to IAS37: Onerous Contracts \u2013 Cost of Fulfilling a Contract
\u2022 Annual Improvement to IFRS Standards 2018 \u2013 2020
\u2022 The adoption of the above accounting standards and/or interpretations (including the
consequential amendments, if any) did not have any material impact on the Group\u2019s
financial statements.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_E73_CY": {
"value": "2.4 Property, Plant and Equipment
All items of property, plant and equipment are initially recorded at cost. The cost of an item
of property, plant and equipment is recognised as an asset if, and only if, it is probable that
future economic benefits associated with the item will flow to the Group and the cost of the
item can be measured reliably.
Subsequent to recognition, property, plant and equipment other than freehold land are
measured at cost less accumulated depreciation and accumulated impairment losses. The
policy for recognition and measurement of impairment loss is in accordance with Note 2.5.
When significant parts of property, plant and equipment are required to be replaced in
intervals, the Group recognises such parts as individual assets with specific useful lives and
depreciation. Likewise, when a major inspection is performed, its cost is recognised in the
carrying amount of the property, plant and equipment as a replacement if the recognition
criteria are satisfied. All other repair and maintenance costs are recognised in profit or loss as
incurred.
Purchase of software that is integral to the functionality of the related equipment is
capitalised as part of that equipment.
Motor vehicles are depreciated on a revaluation model basis less its estimated residual value
based on observable market data. The gross carrying amount is restated by reference to
observable market data and the accumulated depreciation at the date of the revaluation is
adjusted to equal the difference between the gross carrying amount and the carrying amount
of the asset.
No depreciation is provided on freehold land.
Depreciation on other property, plant and equipment is computed on a straight-line basis over
the estimated useful lives of the assets at the following rates:
| | Rate |
| Building | 2% |
| Furniture and fittings | 25% |
| Electrical equipment | 25% |
| Resource equipment | 20% - 25% |
| Motor vehicle | 20% - 25% |
The carrying values of property, plant and equipment are reviewed for impairment when
events or changes in circumstances indicate that the carrying value may not be recoverable.
An item of property, plant and equipment is derecognised upon disposal or when no future
economic benefits are expected from its use or disposal. Any gain or loss on derecognition of
the asset is included in the profit or loss in the year the asset is derecognised.
Fully depreciated plant and equipment are retained in the financial statements until they are
no longer in use and no further charge for depreciation is made in respect of these plant and
equipment.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory_E51_CY": {
"value": "2.5 Impairment of Non-Financial Assets
The Group assesses at each reporting date whether there is an indication that an asset may
be impaired. If any such indication exists, or when an annual impairment assessment for an
asset is required, the Group makes an estimate of the asset\u2019s recoverable amount.
An asset\u2019s recoverable amount is the higher of its fair value, less costs to sell and its value in
use. For the purpose of assessing impairment, assets are grouped at the lowest levels for
which there are separately identifiable cash-generating units (\u201cCGU\u201d).
In assessing value in use, the estimated future cash flows expected to be generated by the
asset are discounted to their present value using a pre-tax discount rate that reflects current
market assessments of the time value of money and the risks specific to the asset. Where the
carrying amount of an asset exceeds its recoverable amount, the asset is written down to its
recoverable amount. Impairment losses recognised in respect of a CGU or groups of CGUs are
allocated first to reduce the carrying amount of any goodwill allocated to those units or groups
of units and then, to reduce the carrying amount of the other assets in the unit or groups of
units on a pro-rata basis.
Impairment losses are recognised in profit or loss.
An assessment is made at each reporting date as to whether there is any indication that
previously recognised impairment losses may no longer exist or may have decreased. A
previously recognised impairment loss is reversed only if there has been a change in the
estimates used to determine the asset\u2019s recoverable amount since the last impairment loss
was recognised. If that is the case, the carrying amount of the asset is increased to its
recoverable amount. That increase cannot exceed the carrying amount that would have been
determined, net of depreciation, had no impairment loss been recognised previously. Such
reversal is recognised in profit or loss.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_E42_CY": {
"value": "2.6 Functional and Foreign Currency
Functional and presentation currency
The individual financial statements of each entity in the Group are measured using the British
pound sterling (GBP) currency, which is the presentation currency.
Foreign currency transactions
Transactions in foreign currencies are measured in the respective functional currencies of the
Group and are recorded on initial recognition in the functional currencies at exchange rates
approximating those prevailing at the transaction dates. Monetary assets and liabilities
denominated in foreign currencies are translated at the rate of exchange prevailing at the
reporting date. Non-monetary items denominated in foreign currencies that are measured at
historical cost are translated using the exchange rates as at the dates of the initial
transactions. Non-monetary items denominated in foreign currencies measured at fair value
are translated using the exchange rates at the date when the fair value was determined.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory_E44_CY": {
"value": "Functional and presentation currency
The individual financial statements of each entity in the Group are measured using the British
pound sterling (GBP) currency, which is the presentation currency.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory_E40_CY": {
"value": "2.7 Financial Instruments
Financial assets and financial liabilities are recognised in the statements of financial position
when the Group has become a party to the contractual provisions of the instruments.
Financial instruments are classified as financial assets, financial liabilities or equity
instruments in accordance with the substance of the contractual arrangement and their
definitions in IAS32. Interest, dividends, gains and losses relating to a financial instrument
classified as a liability are reported as an expense or income. Distributions to holders of
financial instruments classified as equity are charged directly to equity.
A financial instrument is recognised initially at its fair value (other than trade receivables
without significant financing component which are measured at transaction price as defined
in IFRS 15\u2013 Revenue from Contracts with Customers at inception). Transaction costs that are
directly attributable to the acquisition or issue of the financial instrument (other than a
financial instrument at fair value through profit or loss) are added to/deducted from the fair
value on initial recognition, as appropriate. Transaction costs on the financial instrument at
fair value through profit or loss are recognised immediately in profit or loss.
Financial instruments recognised in the statements of financial position are disclosed in the
individual policy statement associated with each item.
Financial assets
All recognised financial assets are measured subsequently in their entirety at either amortised
cost or fair value (through profit or loss, or other comprehensive income), depending on the
classification of the financial assets.
The Group determines the classification of their financial assets at initial recognition, and
designate all the financial assets as amortised cost. The Group do not have any financial assets
carried at fair value (through profit or loss, or other comprehensive income).
Amortised cost (debt instruments)
The financial asset is held for collection of contractual cash flows where those cash flows
represent solely payments of principal and interest. Interest income is recognised by applying
the effective interest rate to the gross carrying amount of the financial asset. When the asset
has subsequently become credit-impaired, the interest income is recognised by applying the
effective interest rate to the amortised cost of the financial asset.
The effective interest method is a method of calculating the amortised cost of a financial asset
and of allocating interest income over the relevant period. The effective interest rate is the
rate that discounts estimated future cash receipts (including all fees and points paid or
received that for GBP an integral part of the effective interest rate, transaction costs and other
premiums or discounts), excluding expected credit losses, through the expected life of the
financial asset or a shorter period (where appropriate).
Financial liabilities
Other financial liabilities are subsequently measured at amortised cost using the effective
interest method. The effective interest method is a method of calculating the amortised cost
of a financial liability and of allocating interest expense over the relevant period. The effective
interest rate is the rate that exactly discounts estimated future cash payments (including all
fees and points paid or received that form an integral part of the effective interest rate,
transaction costs and other premiums or discounts), through the expected life of the financial
liability or a shorter period (where appropriate).
Derecognition
A financial asset or part of it is derecognised when, and only when, the contractual rights to
the cash flows from the financial asset expire or when it transfers the financial asset and
substantially all the risks and rewards of ownership of the asset to another entity.
On derecognition of a financial asset measured at amortised cost, the difference between the
carrying amount of the asset and the sum of the consideration received and receivable is
recognised in profit or loss.
A financial liability or a part of it is derecognised when, and only when, the obligation specified
in the contract is discharged or cancelled or expires. On derecognition of a financial liability,
the difference between the carrying amount of the financial liability extinguished or
transferred to another party and the consideration paid, including any non-cash assets
transferred or liabilities assumed, is recognised in profit or loss.
Offsetting of financial instruments
Financial assets and financial liabilities are offset and the net amount is reported in the
statement of financial position if there is a currently enforceable legal right to offset the
recognised amounts and there is an intention to settle on a net basis, to realise the assets and
settle the liabilities simultaneously.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory_E19_CY": {
"value": "Derecognition
A financial asset or part of it is derecognised when, and only when, the contractual rights to
the cash flows from the financial asset expire or when it transfers the financial asset and
substantially all the risks and rewards of ownership of the asset to another entity.
On derecognition of a financial asset measured at amortised cost, the difference between the
carrying amount of the asset and the sum of the consideration received and receivable is
recognised in profit or loss.
A financial liability or a part of it is derecognised when, and only when, the obligation specified
in the contract is discharged or cancelled or expires. On derecognition of a financial liability,
the difference between the carrying amount of the financial liability extinguished or
transferred to another party and the consideration paid, including any non-cash assets
transferred or liabilities assumed, is recognised in profit or loss.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory_E70_CY": {
"value": "Offsetting of financial instruments
Financial assets and financial liabilities are offset and the net amount is reported in the
statement of financial position if there is a currently enforceable legal right to offset the
recognised amounts and there is an intention to settle on a net basis, to realise the assets and
settle the liabilities simultaneously.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_fil_DescriptionOfAccountingPolicyForExpectedCreditLosses_D2135434659_CY": {
"value": "2.8 Expected Credit Losses
The Group recognises a loss allowance for expected credit losses on financial assets that are
measured at amortised cost.
The expected credit loss is estimated as the difference between all contractual cash flows that
are due to the Group in accordance with the contract and all the cash flows that the Group
expect to receive, discounted at the original effective interest rate.
The amount of expected credit losses is updated at each reporting date to reflect changes in
credit risk since initial recognition of the respective financial instrument. The Group always
recognises lifetime expected credit losses for trade receivables using the simplified approach.
The expected credit losses on these financial assets are estimated using a provision matrix
based on the Group\u2019s historical credit loss experience and are adjusted for forward-looking
information (including time value of money where appropriate).
For all other financial instruments, the Group recognises lifetime expected credit losses when
there has been a significant increase in credit risk since initial recognition. However, if the
credit risk on the financial instrument has not increased significantly since initial recognition,
the Group measures the loss allowance for that financial instrument at an amount equal to 12
month expected credit losses.
The Group recognises an impairment gain or loss in profit or loss for all financial instruments
with a corresponding adjustment to their carrying amount through a loss allowance account.
",
"dimensions": {
"concept": "fil:DescriptionOfAccountingPolicyForExpectedCreditLossesExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_E22_CY": {
"value": "2.9 Cash and Cash Equivalents
Cash and cash equivalents comprise cash at bank and on hand and short-term deposits with a
maturity of three months or less, which are subject to an insignificant risk of changes in value,
net of outstanding bank overdrafts and fixed deposits pledged. For the purpose of the
statement of cash flows, cash and cash equivalents are presented net of bank overdrafts and
fixed deposits pledged.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories_E58_CY": {
"value": "2.11 Inventories
Inventories are stated at the lower of cost and net realisable value. Cost comprises direct
materials, direct labour costs and overheads, where applicable, that have been incurred in
bringing the inventories to their present location and condition. Cost is calculated using the
weighted average method. Net realisable value represents the estimated selling price less all
estimated costs of completion and costs to be incurred in marketing, selling and distribution.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory_E56_CY": {
"value": " 2.12 Leases
The Group assesses whether a contract is or contains a lease, at inception of the contract.
The Group recognises a right-of-use asset and corresponding lease liability with respect to all
lease arrangements in which it is the lessee, except for low-value assets and short-term leases
with 12 months or less. For these leases, the Group recognises the lease payments as an
operating expense on a straight-line method over the term of the lease unless another
systematic basis is more representative of the time pattern in which economic benefits from
the leased assets are consumed.
The Group recognises a right-of-use asset and a lease liability at the lease commencement
date. The right-of-use assets and the associated lease liabilities are presented as a separate
line item in the statement of financial position.
The right-of-use asset is initially measured at cost. Cost includes the initial amount of the
corresponding lease liability adjusted for any lease payments made at or before the
commencement date, plus any initial direct costs incurred less any incentives received.
The right-of-use asset is subsequently measured at cost less accumulated depreciation and
any impairment losses and adjusted for any remeasurement of the lease liability.
The depreciation starts from the commencement date of the lease. If the lease transfers
ownership of the underlying asset to the Group or the cost of the right-of-use asset reflects
that the Group expects to exercise a purchase option, the related right-of-use asset is
depreciated over the useful life of the underlying asset. Otherwise, the Group depreciates the
right-of-use asset to the earlier of the end of the useful life of the right-of-use asset or the end
of the lease term. The estimated useful lives of the right-of-use assets are determined on the
same basis as those property, plant and equipment.
The lease liability is initially measured at the present value of the lease payments that are not
paid at the commencement date, discounted by using the rate implicit in the lease. If this rate
cannot be readily determined, the Group uses its incremental borrowing rate. The lease
liability is subsequently measured at amortised cost using the effective interest method. It is
remeasured when there is a change in the future lease payments (other than lease
modification that is not accounted for as a separate lease) with the corresponding adjustment
is made to the carrying amount of the right-of-use asset, or is recognised in profit or loss if the
carrying amount has been reduced to zero.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_E77_CY": {
"value": "2.13 Revenue and Other Income
Revenue from contracts with customers is recognised by reference to each distinct
performance obligation in the contract with customer. Revenue from contracts with
customers is measured at its transaction price, being the amount of consideration which the
Group expects to be entitled in exchange for transferring promised goods or services to a
customer, net of sales and service tax, rebates and discounts.
The Group recognises revenue when (or as) it transfers control over a product or service to
customer. An asset is transferred when (or as) the customer obtains control of that asset.
Depending on the substance of the contract, revenue is recognised when the performance
obligation is satisfied, which may be at a point in time or over time. The Group transfers
control of a good or service at a point in time unless one of the following over time criteria is
met:
\u2014 The customer simultaneously receives and consumes the benefits provided as the Group
performs.
\u2014 The Group\u2019s performance creates or enhances an asset that the customer controls as the
asset is created or enhanced.
\u2014 The Group\u2019s performance does not create an asset with an alternative use and the Group
has an enforceable right to payment for performance completed to date.
Revenue from educational fees
Revenue from educational fee is recognised on a straight-line basis over the duration of the
course.
Interest income
Interest income is recognised on an accrual basis using the effective interest method.
Government grants
Grants that compensate the Group for expense incurred are recognised in profit or loss as
other income on a systematic basis in the same period in which the expenses are recognised.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory_E84_CY": {
"value": "2.14 Segmental reporting
The Chief Operating Decision Maker (\u201cCODM\u201d) has been identified as the Board of the
Company. The CODM reviews the Group\u2019s internal reporting in order to assess performance
and allocate resources. The CODM has determined that there is one operating segment being
the provision of educational services. The geographical revenue of the Group was earned
entirely in Malaysia during the year ended 30 June 2025 and the previous year.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_E52_CY": {
"value": "2.16 Income Tax
Current tax
Current tax assets and liabilities are measured at the amount expected to be recovered from
or paid to the taxation authorities. The tax rates and tax laws used to compute the amount
are those that are enacted or substantively enacted by the reporting date.
Current taxes are recognised in profit or loss except to the extent that the tax relates to items
recognised outside profit or loss, either in other comprehensive income or directly in equity.
Deferred tax
Deferred tax is provided using the liability method on temporary differences at the reporting
date between the tax bases of assets and liabilities and their carrying amounts for financial
reporting purposes.
Deferred tax liabilities are recognised for all temporary differences, except:
\u2022 where the deferred tax liability arises from the initial recognition of goodwill or of an
asset or liability in a transaction that is not a business combination and, at the time of
the transaction, affects neither the accounting profit nor taxable profit or loss; and
\u2022 in respect of taxable temporary differences associated with investments in subsidiaries
where the timing of the reversal of the temporary differences can be controlled and it
is probable that the temporary differences will not reverse in the foreseeable future.
Deferred tax assets are recognised for all deductible temporary differences, carry forward of
unused tax credits and unused tax losses, to the extent that it is probable that taxable profit
will be available against which the deductible temporary differences, and the carry forward of
unused tax credits and unused tax losses can be utilised except:
\u2022 where the deferred tax asset relating to the deductible temporary difference arises
from the initial recognition of an asset or liability in a transaction that is not a business
combination and, at the time of the transaction, affects neither the accounting profit
nor taxable profit or loss; and
\u2022 in respect of deductible temporary differences associated with investments in
subsidiaries, deferred tax assets are recognised only to the extent that it is probable
that the temporary differences will reverse in the foreseeable future and taxable profit
will be available against which the temporary differences can be utilised.
The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to
the extent that it is no longer probable that sufficient taxable profit will be available to allow
all or part of the deferred tax asset to be utilised.
Unrecognised deferred tax assets are reassessed at each reporting date and are recognised to
the extent that it has become probable that future taxable profit will allow the deferred tax
assets to be utilised.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to
the year when the asset is realised or the liability is settled, based on tax rates and tax laws
that have been enacted or substantively enacted at the reporting date.
Deferred tax relating to items recognised outside profit or loss is recognised outside profit or
loss. Deferred tax items are recognised in correlation to the underlying transaction either in
other comprehensive income or directly in equity and deferred tax arising from a business
combination is adjusted against goodwill on acquisition.
Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to
set off current tax assets against current tax liabilities and the deferred taxes relate to the
same taxable entity and the same taxation authority.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory_E17_CY": {
"value": "Deferred tax
Deferred tax is provided using the liability method on temporary differences at the reporting
date between the tax bases of assets and liabilities and their carrying amounts for financial
reporting purposes.
Deferred tax liabilities are recognised for all temporary differences, except:
\u2022 where the deferred tax liability arises from the initial recognition of goodwill or of an
asset or liability in a transaction that is not a business combination and, at the time of
the transaction, affects neither the accounting profit nor taxable profit or loss; and
\u2022 in respect of taxable temporary differences associated with investments in subsidiaries
where the timing of the reversal of the temporary differences can be controlled and it
is probable that the temporary differences will not reverse in the foreseeable future.
Deferred tax assets are recognised for all deductible temporary differences, carry forward of
unused tax credits and unused tax losses, to the extent that it is probable that taxable profit
will be available against which the deductible temporary differences, and the carry forward of
unused tax credits and unused tax losses can be utilised except:
\u2022 where the deferred tax asset relating to the deductible temporary difference arises
from the initial recognition of an asset or liability in a transaction that is not a business
combination and, at the time of the transaction, affects neither the accounting profit
nor taxable profit or loss; and
\u2022 in respect of deductible temporary differences associated with investments in
subsidiaries, deferred tax assets are recognised only to the extent that it is probable
that the temporary differences will reverse in the foreseeable future and taxable profit
will be available against which the temporary differences can be utilised.
The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to
the extent that it is no longer probable that sufficient taxable profit will be available to allow
all or part of the deferred tax asset to be utilised.
Unrecognised deferred tax assets are reassessed at each reporting date and are recognised to
the extent that it has become probable that future taxable profit will allow the deferred tax
assets to be utilised.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to
the year when the asset is realised or the liability is settled, based on tax rates and tax laws
that have been enacted or substantively enacted at the reporting date.
Deferred tax relating to items recognised outside profit or loss is recognised outside profit or
loss. Deferred tax items are recognised in correlation to the underlying transaction either in
other comprehensive income or directly in equity and deferred tax arising from a business
combination is adjusted against goodwill on acquisition.
Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to
set off current tax assets against current tax liabilities and the deferred taxes relate to the
same taxable entity and the same taxation authority.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_fil_DescriptionOfAccountingPolicyForCurrentAndNoncurrentClassification_D645043400_CY": {
"value": "2.17 Current and Non-Current Classification
The Group present assets and liabilities in the statements of financial position based on
current and non-current classification.
An asset is classified as current when it is:
(i) expected to be realised or intended to be sold or consumed in normal operating cycle;
(ii) held primarily for the purpose of trading;
(iii) expected to be realised within 12 months after the reporting period; or
(iv) cash or cash equivalents unless restricted from being exchanged or used to settle a
liability for at least 12 months after the reporting period.
All other assets are classified as non-current.
A liability is classified as current when:
(i) it is expected to be settled in normal operating cycle;
(ii) it is held primarily for the purpose of trading;
(iii) it is due to be settled within 12 months after the reporting period; or
(iv) there is no unconditional right to defer the settlement of the liability for at least 12
months after the reporting period.
All other liabilities are classified as non-current.
Deferred tax assets and liabilities are classified as non-current assets and liabilities,
respectively.
",
"dimensions": {
"concept": "fil:DescriptionOfAccountingPolicyForCurrentAndNoncurrentClassificationExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_E5_CY": {
"value": "2.18 Borrowing Costs
Borrowing costs that are not directly attributable to the acquisition, construction or
production of a qualifying asset are recognised in profit or loss using the effective interest
method.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_fil_DescriptionOfAccountingPolicyForOtherOperatingIncome_D130817126_CY": {
"value": "2.19 Other Operating income
Other operating income comprises income that arises from the company\u2019s ordinary activities
but is not derived from the principal revenue-generating activities. This includes rental
income, hostel services, and gains on disposal of non-current asset held for sale, unrealised
exchange difference arising from foreign currency transactions.
",
"dimensions": {
"concept": "fil:DescriptionOfAccountingPolicyForOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory_E110_CY": {
"value": "4. PROPERTY, PLANT AND EQUIPMENT
| | Building | | | | | | |
| | Electrical | | | | | |
| | equipment | | | | | |
| | | Freehold | | | | |
| | | land | | | | |
| | | | Motor | | | |
| | | | vehicles | | | |
| | | | | Resource | | |
| | | | | equipment | | |
| | | | | | Property | |
| | | | | | under | |
| | | | | | construction | |
| | | | | | | Total |
| | \u00a3\u2019000 | \u00a3\u2019000 | \u00a3\u2019000 | \u00a3\u2019000 | \u00a3\u2019000 | \u00a3\u2019000 | \u00a3\u2019000 |
| Cost | | | | | | | |
| As at 1 July | | | | | | | |
| 2023 | | | | | | | |
| 12,957 | 318 | 2,903 | 698 | 579 | 1,906 | 19,361 |
| Additions | 2 | 0 | 0 | 1 | 0 | 12 | 15 |
| Disposal | 0 | 0 | 0 | 0 | (446) | 0 | (446) |
| Foreign | | | | | | | |
| Currency | | | | | | | |
| Translation | | | | | | | |
| 174 | 1 | (98) | 4 | 3 | 7 | 91 |
| As at 30 | | | | | | | |
| June 2024 | | | | | | | |
| 13,133 | 319 | 2,805 | 703 | 136 | 1,925 | 19,021 |
| | | | | | | |
| | | | | | | |
| As at 1 July | | | | | | | |
| 2024 | | | | | | | |
| 13,133 | 319 | 2,805 | 703 | 136 | 1,925 | 19,021 |
| Additions | 10 | 4 | | 3 | | 40 | 57 |
| Disposal | | | | | | | |
| Foreign | | | | | | | |
| Currency | | | | | | | |
| Translation | | | | | | | |
| 256 | 6 | 54 | 14 | 3 | 37 | 370 |
| As at 30 | | | | | | | |
| June 2025 | | | | | | | |
| 13,399 | 329 | 2,859 | 720 | 139 | 2,002 | 19,448 |
| Building | | | | | | |
| | Electrical | | | | | |
| | equipment | | | | | |
| | | Freehold | | | | |
| | | land | | | | |
| | | | Motor | | | |
| | | | vehicle | | | |
| | | | | Resource | | |
| | | | | equipment | | |
| | | | | | Property | |
| | | | | | under | |
| | | | | | construction | |
| | | | | | | Total |
| | \u00a3\u2019000 | \u00a3\u2019000 | \u00a3\u2019000 | \u00a3\u2019000 | \u00a3\u2019000 | \u00a3\u2019000 | \u00a3\u2019000 |
| Accumulated | | | | | | | |
| Depreciation | | | | | | | |
| | | | | | | | |
| As at 1 July | | | | | | | |
| 2023 | | | | | | | |
| 2,487 | 310 | 0 | 689 | 473 | 1,796 | 5,755 |
| Additions | 263 | 5 | 0 | 7 | 74 | 58 | 407 |
| Disposal | 0 | 0 | 0 | 0 | (416) | 0 | (416) |
| Foreign | | | | | | | |
| Currency | | | | | | | |
| Translation | | | | | | | |
| 14 | 2 | 0 | 3 | 2 | 6 | 27 |
| As at 30 June | | | | | | | |
| 2024 | | | | | | | |
| 2,764 | 317 | 0 | 699 | 133 | 1,860 | 5,773 |
| | | | | | | | |
| | | | | | | | |
| As at 1 July | | | | | | | |
| 2024 | | | | | | | |
| 2,764 | 317 | 0 | 699 | 133 | 1,860 | 5,773 |
| Additions | 272 | 2 | 0 | 3 | 3 | 40 | 320 |
| Disposal | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Foreign | | | | | | | |
| Currency | | | | | | | |
| Translation | | | | | | | |
| 49 | 6 | 0 | 14 | 3 | 36 | 108 |
| As at 30 June | | | | | | | |
| 2025 | | | | | | | |
| 3,085 | 325 | 0 | 716 | 139 | 1,936 | 6,201 |
| | | | | | | | |
| | | | | | | | |
| Carrying | | | | | | | |
| Amount | | | | | | | |
| | | | | | | | |
| As at 30 June | | | | | | | |
| 2024 | | | | | | | |
| 10,369 | 2 | 2,805 | 4 | 3 | 65 | 13,248 |
| As at 30 June | | | | | | | |
| 2025 | | | | | | | |
| 10,314 | 4 | 2,859 | 4 | 0 | 66 | 13,247 |
Buildings with carrying amount of \u00a310,314,000 (2024: \u00a310,369,000) have been pledged to
financial institutions for banking facilities granted to the Company (Note 14).
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fil_DisclosureOfRightOfUseAssetsExplanatory_E10_CY": {
"value": "5. RIGHT-OF-USE ASSETS
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| Costs | | |
| As at 1 July | 1,617 | 1,610 |
| Foreign Currency Translation | 32 | 7 |
| At the end of period | 1,649 | 1,617 |
| | | |
| Accumulated Amortisation | | |
| As at 1 July | 146 | 130 |
| Charge for the year | 27 | 16 |
| Foreign Currency Translation | 3 | 0 |
| At the end of period | 176 | 146 |
| | | |
| Carrying amounts | | |
| At end of period | 1,473 | 1,471 |
The Group leases a number of leasehold lands with periods ranging from 80 to 90 years with
no renewal or purchase option included in the agreements.
Leasehold lands with carrying amount of \u00a31,473,000 (2024: \u00a31,471,000) have been pledged
to financial institutions for banking facilities granted to the Group.
",
"dimensions": {
"concept": "fil:DisclosureOfRightOfUseAssetsExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfIntangibleAssetsExplanatory_E72_CY": {
"value": "6.
INTANGIBLE ASSETS
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| Costs | | |
| As at 1 July | 676 | 636 |
| Additions / Reclassification | 24 | 38 |
| Foreign Currency Translation | 13 | 2 |
| At the end of period | 713 | 676 |
| | | |
| Accumulated Amortisation | | |
| As at 1 July | 469 | 379 |
| Charge for the year | 100 | 89 |
| Foreign Currency Translation | 8 | 1 |
| At the end of period | 577 | 469 |
| | | |
| Carrying amounts | | |
| At end of period | 136 | 207 |
The amortisation of computer software is allocated to cost operation.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfInventoriesExplanatory_E79_CY": {
"value": "7. INVENTORIES
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| Books and stationeries | 23 | 29 |
| Uniforms | 30 | 30 |
| Goods for resale, at cost | 53 | 59 |
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory_E130_CY": {
"value": "8. TRADE RECEIVABLES
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| | 26 | 9 |
Trade receivables are non-interest bearing and are generally on a credit term of 10 days. They
are recognised at their original invoice amounts which represent their fair values on initial
recognition.
9. OTHER RECEIVABLES
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| Sundry Receivables | 195 | 175 |
| Deposits | 129 | 123 |
| Prepayments | 64 | 149 |
| VAT recoverable | 53 | 0 |
| Amount due from related parties | 5,620 | 5,253 |
| | 6,061 | 5,700 |
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory_E17_CY": {
"value": "10. CASH AND CASH EQUIVALENTS
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| Deposits placed with licensed banks | 113 | 93 |
| Cash at banks balances | 50 | 990 |
| | 163 | 1,083 |
Cash at banks earn interest at floating rates based on daily bank deposit rates. Fixed deposits
are made for twelve months and earn interests at the respective deposit rates.
The weighted average effective interest rate for the fixed deposits was 2% per annum.
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| The currency exposure profile of | | |
| cash and cash equivalent are as | | |
| follows: | | |
| | | |
| | | |
| British Pound Sterling | 123 | 99 |
| Ringgit Malaysia | | |
| Others | | |
| 28 | |
| 12 | |
| | 979 |
| | 5 |
| | 163 | 1,083 |
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory_E95_CY": {
"value": "11. NON-CURRENT ASSETS HELD FOR SALE
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| At the beginning of period | 6,812 | 6,891 |
| Addition | | |
| 0 | |
| | 0 |
| Less: accumulated depreciation | | |
| 0 | |
| | 0 |
| Disposal | | |
| (2,030) | |
| | (112) |
| Gain on disposal | | |
| 0 | |
| | 0 |
| Reclassified to Right of Used Assets | | |
| 0 | |
| | 0 |
| Reclassified to Fixed Assets | | |
| 0 | |
| | 0 |
| Foreign Currency Translation | | |
| 0 | |
| | 0 |
| 133 | |
| | 33 |
| At end of the period | 4,915 | 6,812 |
Non-current assets held for sale comprise properties ownership of buildings owned by the
Company and leasehold lands.
The Company entered into several Sale and Purchase Agreements during the financial year for
a total cash consideration of \u00a34,922,000. The disposals are expected to be completed within
the next financial year.
In addition, the Directors of the Company have approved the disposal of other properties. The
proceeds from the disposal of these properties are expected to exceed the net carrying
amount of the relevant assets and no impairment loss has been recognised on the
classification of the assets held for sale.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfIssuedCapitalExplanatory_E84_CY": {
"value": "12. SHARE CAPITAL
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| | | |
| Issued and fully paid: | | |
| Ordinary shares at GBP 0.01 per share | | |
| | | |
| 5,560 | |
| | | |
| | 5,000 |
The Company was incorporated on 28 February 2024 with an initial capital of \u00a3100, comprising
10,000 shares. Subsequently, the Company issued and allotted 500,000,000 ordinary shares
at a price of \u00a30.01 per share on 10 June 2024, 29,490,000 ordinary shares at \u00a30.01 per share
on 3 October 2024, and 26,500,000 ordinary shares on 11 October 2024.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfDeferredTaxesExplanatory_E31_CY": {
"value": "13. DEFERRED TAXATION
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| | | |
| Balance at 1 July | 2,005 | 1,994 |
| Recognised in Statement of | | |
| Comprehensive Income | | |
| (72) | 170 |
| Foreign currency translation | 41 | (159) |
| Balance as at 30 June | 1,974 | 2,005 |
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| Tax effect on temporary differences in respect of: | | |
| Property, plant and equipment | 1,992 | 1,988 |
| Investment Property | 455 | 446 |
| Provision | (102) | (101) |
| Unutilised capital allowance | (307) | (301) |
| Unearned school fees | (64) | (27) |
| | 1,974 | 2,005 |
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfBorrowingsExplanatory_E14_CY": {
"value": "14. BANK BORROWINGS
| Current | | Non-Current | |
| | 2025 | 2024 | 2025 | 2024 |
| At amortised cost: | \u00a3\u2019000 | \u00a3\u2019000 | \u00a3\u2019000 | \u00a3\u2019000 |
| Term Loan | 1,439 | 1,305 | 6,805 | 7,927 |
| Revolving credit | 866 | 850 | 695 | 682 |
| Bank Overdraft | 1,849 | 1,448 | 0 | 0 |
| | 4,154 | 3,603 | 7,500 | 8,609 |
Loans are secured over properties owned by the Group. The borrowings bear effective interest
rates ranging from 4.57% to 8.5% per annum.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfRevenueExplanatory_E120_CY": {
"value": "15. REVENUE
| | 2025 | 2024 |
| Company | \u00a3\u2019000 | \u00a3\u2019000 |
| Revenue from contracts with customers: | | |
| - School Fees | 4,972 | 4,610 |
| - Application and enrolment | | |
| 132 | |
| | 161 |
| - Others | | |
| 238 | |
| | 240 |
| | 5,342 | 5,011 |
The Group\u2019s revenue are services transferred over time in Malaysia market only.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfFinanceCostExplanatory_E49_CY": {
"value": "16. FINANCE COSTS
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| Interest Expense | | |
| - Term loan, revolving credit and overdraft | 779 | 727 |
| | 779 | 727 |
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfIncomeTaxExplanatory_E67_CY": {
"value": "17. INCOME TAX EXPENSE
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| | | |
| Current tax expense | 509 | 307 |
| Deferred tax relating to origination and reversal of | | |
| temporary differences | | |
| | | |
| (72) | |
| | | |
| | 2 |
| Under provision of income tax in prior years | 109 | 245 |
| | 546 | 554 |
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| | | |
| Profit before taxation | 1,362 | 1,897 |
| Taxation at statutory rate | 516 | 456 |
| Difference in tax rate for chargeable income taxed | (6) | (1) |
| Expenses not deductible for | | |
| tax purposes | | |
| | | |
| 180 | |
| | | |
| | 98 |
| Non-deductible temporary difference | (8) | (8) |
| Income not subject to tax | (178) | (152) |
| Under/(over) provision of income tax | | |
| in prior year | | |
| Deferred tax | | |
| | | |
| 109 | |
| | (67) |
| | | |
| 245 | |
| | (84) |
| | | |
| Tax expense for the year | 546 | 554 |
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_E129_CY": {
"value": "18. TRADE AND OTHER PAYABLES
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| | | |
| Current | | |
| Sundry payables | 960 | 2,116 |
| Advance billings | 21 | 9 |
| | 981 | 2,125 |
| Non-current | | |
| School fee deposits | 2,201 | 488 |
| Sundry payables | 1,447 | 6,305 |
| | 3,648 | 6,793 |
| | | |
| Total | 4,598 | 8,918 |
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfRelatedPartyExplanatory_E115_CY": {
"value": "19. RELATED PARTY TRANSACTIONS
(a) Identities of related parties
i. The directors who are the key management personnel; and
ii. Entities controlled by the key management personnel, directors or substantial
shareholders.
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| Total key management personnel compensation | 170 | 33 |
(b) Significant related party transactions and balances
In addition to the transactions and balances detailed elsewhere in the financial statements,
the Group had the following transactions with related parties during the financial year:
| Entity | Relationship | Type of | | |
| | transactions | | |
| | | 2025 | 2024 |
| Fairview Beaconhurst | Subsidiary of | | | |
| penultimate holding | | | |
| company of Fairview | | | |
| Schools Berhad | | | |
| | Interest income | | |
| | from amount due | | |
| | from related | | |
| | companies in | | |
| | Fairview Schools | | |
| | Berhad | | |
| | | 245 | 268 |
| Fairview International School | | | | |
| Subang Sdn Bhd | | | | |
| Related party with | | | |
| common director of | | | |
| Fairview Schools | | | |
| | Rental income | | |
| | received in | | |
| | Fairview Schools | | |
| | | 106 | 104 |
| Berhad | Berhad | | |
| Fairview International College Sdn | | | | |
| Bhd | | | | |
| Related party with | | | |
| common director of | | | |
| Fairview Schools | | | |
| Berhad | | | |
| | Rental income | | |
| | received in | | |
| | Fairview Schools | | |
| | Berhad | | |
| | | 2 | 2 |
| Beeducation Adventures Sdn Bhd | Related party with | | | |
| common director of | | | |
| Fairview International | | | |
| School Nusajaya Sdn | | | |
| Bhd | | | |
| | Travelling & | | |
| | transport charges | | |
| | charged by | | |
| | Beeducation | | |
| | Adventures Sdn | | |
| | Bhd. | | |
| | | 2 | 0 |
Credit risk is the risk of a financial loss to the Company if a customer or counterparty to a
financial instrument fails to meet its contractual obligations. The Company\u2019s exposure to
credit risk arises principally from advances to related parties. As at 30 June 2025, advances
amounting to \u00a35.62 million (previous year: \u00a35.25 million) are due after more than one year.
Inter-company balances
The Company provides unsecured advances to its related parties. The Company applies the
general approach to measuring expected credit losses for all inter-company balances.
Generally, the Company considers advances to related parties to have low credit risks. The
Company assumes that there is a significant increase in credit risk when related parties\u2019
financial position deteriorates significantly. For loans and advances that are repayable on
demand, the Company considers the advances to be in default when related parties are not
able to pay when demanded. The Company considers related parties\u2019 advances to be credit
impaired when the related parties are unlikely to repay its advances in full or the related
parties are continuously loss making or the related parties are having deficit in its total equity.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfInformationAboutEmployeesExplanatory_E68_CY": {
"value": "20. SALARY & NUMBER OF STAFF
| Employee remuneration | 2025 | 2024 |
| | | |
| \u00a3\u2019000 | \u00a3\u2019000 |
| | | |
| Salaries, work place pension & social contribution | 1,748 | 1,765 |
| Other staff benefits | 121 | 132 |
| | | |
| 1,869 | 1,897 |
Employee remuneration is presented in the financial statements in the following locations:
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| | | |
| Cost of sales | 1,869 | 1,897 |
The employee remuneration present in the statement of financial position are the capitalised
development costs.
| Employee numbers | 2025 | 2024 |
| Direct | 181 | 155 |
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_fil_DisclosureOfForeignCurrencyTranslationReserve_D1699590280_CY": {
"value": "21. FOREIGN CURRENCY TRANSLATION RESERVE
Arising from the translation of the financial statements of foreign operations whose functional
currencies are different from that of the Group\u2019s presentation currency.
",
"dimensions": {
"concept": "fil:DisclosureOfForeignCurrencyTranslationReserveExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_fil_DisclosureOfCapitalManagementArrangementsExplanatory_D1480680885_CY": {
"value": "23. CAPITAL MANAGEMENT
| | 2025 | 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| | | |
| Total borrowings | 11,654 | 12,212 |
| Less: Cash and cash equivalents | (163) | (1,083) |
| Net Debt | 11,491 | 11,129 |
| | | |
| Total equity | 5,755 | 2,519 |
| Debt-to-equity ratio | 2.0 | 4.4 |
The Company\u2019s objectives when managing capital are to maintain a strong capital base and
safeguard the Group\u2019s ability to continue as a going concern, so as to maintain investor,
creditor and market confidence and to sustain future development of the business. The
directors determine the optimal debt to equity structure that complies with both regulatory
requirements and debt covenants and monitor the ratio on an ongoing basis. No major
changes were made to the objectives, policies or processes during the financial years ended
30 June 2025 and 30 June 2024.
",
"dimensions": {
"concept": "fil:DisclosureOfCapitalManagementArrangementsExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfEarningsPerShareExplanatory_E38_CY": {
"value": "24. BASIC AND DILUTED EARNINGS PER SHARE
The calculation of earnings is based on the following earnings and number of shares.
| | 30 June 2025 | 30 June 2024 |
| Weighted average number of ordinary shares for | | |
| the purpose of basic and diluted profit per share | | |
| | | |
| 541,000,000 | N/A |
| Earnings per share | | |
| | | |
| | | |
| Total comprehensive income attributable to the | | |
| shareholders of the Company | | |
| \u00a3724,000 | N/A |
| | | |
| Pro-forma basic and diluted earnings per share | | |
| attributable to the owners of the Company | | |
| | | |
| 0.13p | N/A |
| EPS before non-recurring IPO costs | | |
| | | |
| | | |
| Total comprehensive income attributable to the | | |
| shareholders of the Company | | |
| | | |
| \u00a3724,000 | N/A |
| Add: Non- recurring IPO costs | | |
| | | |
| \u00a3878,000 | N/A |
| Total comprehensive income (before non- | | |
| recurring IPO costs) attributable to the owners of | | |
| the Company | | |
| | | |
| \u00a31,602,000 | N/A |
| Pro-forma basic and diluted earnings per share | | |
| before non-recurring IPO costs attributable to | | |
| the owners of the Company | | |
| 0.28p | N/A |
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_fil_DisclosureOfSharePremiumExplanatory_D1381259098_CY": {
"value": "25. SHARE PREMIUM
| | 30 June 2025 | |
| \u00a3\u2019000 | |
| | 30 June 2024 |
| | \u00a3\u2019000 |
| | | |
| Opening balance | 0 | 0 |
| Share issued | 2,385 | 0 |
| Share issue costs | 209 | 0 |
| Closing balance | 2,176 | 0 |
The share premium represents the amount received by the Company over and above nominal
value of shares issued. This premium is recorded as a part of equity under the \u2018Share Premium
Account\u2019. The share premium arises from the issuance of shares at a price higher than their
par or nominal value and is used for purposes such as funding expansion, covering share issue
costs, or as required by statutory provisions. As of 30 June 2025, the balance in the share
premium account stands at \u00a32,176,000.
",
"dimensions": {
"concept": "fil:DisclosureOfSharePremiumExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
},
"fact_ifrs-full_DisclosureOfOtherOperatingIncomeExplanatory_E106_CY": {
"value": "26. OTHER OPERATING INCOME
| | 30 June 2025 | 30 June 2024 |
| | \u00a3\u2019000 | \u00a3\u2019000 |
| Expedition & Excursion | 228 | 127 |
| Deposit forfeited | 178 | 164 |
| Gain on disposal of asset held for sale | 180 | 0 |
| Unrealised forex gain/(loss) | 19 | (65) |
| Building rental income | 108 | 104 |
| Interco interest income | 245 | 268 |
| Hall rental income | 45 | 37 |
| Hostel service income | 149 | 112 |
| Others | 9 | 68 |
| Total | 1,161 | 815 |
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:98450074P7666D400758",
"period": "2024-07-01T00:00:00/2025-07-01T00:00:00"
}
}
}
}