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Trade and other receivables | 6 Months Ended
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Dec. 31, 2018
Trade and other receivables |
Trade and other receivables | 19 Trade and other receivables
|  | 31 December 2018 £’000 |  | 30 June 2018 £’000 |  | Restated(1) 31 December 2017 £’000 |
Trade receivables |  | 58,500 |  | 133,505 |  | 57,565 |
Less: provision for impairment of trade receivables |  | (15,294 | ) | (9,708 | ) | (13,395 | )
Net trade receivables |  | 43,206 |  | 123,797 |  | 44,170 |
Other receivables |  | 1,597 |  | 107 |  | 302 |
Accrued revenue |  | 79,496 |  | 38,018 |  | 78,216 |
|  | 124,299 |  | 161,922 |  | 122,688 |
Prepayments |  | 10,320 |  | 10,862 |  | 10,899 |
|  | 134,619 |  | 172,784 |  | 133,587 |
Less: non-current portion |  |  |  |  |  |  |
Trade receivables |  | 10,387 |  | 4,724 |  | 10,560 |
Non-current trade and other receivables |  | 10,387 |  | 4,724 |  | 10,560 |
Current trade and other receivables |  | 124,232 |  | 168,060 |  | 123,027 |
(1) Comparative amounts have been restated - see note 34 to the interim consolidated financial statements for further details. Net trade receivables include transfer fees receivable from other football clubs of £27,865,000 (30 June 2018: £29,214,000; 31 December 2017: £34,931,000) of which £10,387,000 (30 June 2018: £4,724,000; 31 December 2017: £10,560,000) is receivable after more than one year. Net trade receivables also include £7,474,000 (30 June 2018: £77,357,000; 31 December 2017: £2,371,000) of deferred revenue that is contractually payable to the Group, but recorded in advance of the earnings process, with corresponding amounts recorded as deferred revenue liabilities. The fair value of net trade receivables as at 31 December 2018 was £44,106,000 (30 June 2018: £124,050,000; 31 December 2017: £44,769,000) before discounting of cash flows. The fair value of other receivables is not materially different to their carrying value.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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