XML 86 R78.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Property, plant and equipment (Details) - GBP (£) £ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2018 | Dec. 31, 2017
Reconciliation of changes in property, plant and equipment |  |  |  |
Opening amount |  |  | £ 245,401 | £ 244,738
Additions |  |  | 7,224 | 7,204
Disposals |  |  |  | (5)
Depreciation charge | £ (2,938) | £ (2,722) | (5,715) | (5,264)
Closing amount | 246,910 | 246,673 | 246,910 | 246,673
Cost / gross value |  |  |  |
Reconciliation of changes in property, plant and equipment |  |  |  |
Opening amount |  |  | 361,957 | 354,083
Closing amount | 369,181 | 360,785 | 369,181 | 360,785
Accumulated depreciation, amortization and impairment |  |  |  |
Reconciliation of changes in property, plant and equipment |  |  |  |
Opening amount |  |  | (116,556) | (109,345)
Closing amount | (122,271) | (114,112) | (122,271) | (114,112)
Freehold property |  |  |  |
Reconciliation of changes in property, plant and equipment |  |  |  |
Opening amount |  |  | 219,335 | 222,628
Additions |  |  | 23 |
Disposals |  |  |  | (5)
Transfers |  |  | (25) |
Depreciation charge |  |  | (1,638) | (1,644)
Closing amount | 217,695 | 220,979 | 217,695 | 220,979
Freehold property | Cost / gross value |  |  |  |
Reconciliation of changes in property, plant and equipment |  |  |  |
Opening amount |  |  | 269,367 | 269,372
Closing amount | 269,365 | 269,367 | 269,365 | 269,367
Freehold property | Accumulated depreciation, amortization and impairment |  |  |  |
Reconciliation of changes in property, plant and equipment |  |  |  |
Opening amount |  |  | (50,032) | (46,744)
Closing amount | (51,670) | (48,388) | (51,670) | (48,388)
Plant and machinery |  |  |  |
Reconciliation of changes in property, plant and equipment |  |  |  |
Opening amount |  |  | 4,169 | 3,385
Additions |  |  | 1,308 | 1,090
Depreciation charge |  |  | (1,056) | (939)
Closing amount | 4,421 | 3,536 | 4,421 | 3,536
Plant and machinery | Cost / gross value |  |  |  |
Reconciliation of changes in property, plant and equipment |  |  |  |
Opening amount |  |  | 34,790 | 34,475
Closing amount | 36,098 | 35,565 | 36,098 | 35,565
Plant and machinery | Accumulated depreciation, amortization and impairment |  |  |  |
Reconciliation of changes in property, plant and equipment |  |  |  |
Opening amount |  |  | (30,621) | (31,090)
Closing amount | (31,677) | (32,029) | (31,677) | (32,029)
Fixtures and fittings |  |  |  |
Reconciliation of changes in property, plant and equipment |  |  |  |
Opening amount |  |  | 21,897 | 18,725
Additions |  |  | 5,893 | 6,114
Transfers |  |  | 25 |
Depreciation charge |  |  | (3,021) | (2,681)
Closing amount | 24,794 | 22,158 | 24,794 | 22,158
Fixtures and fittings | Cost / gross value |  |  |  |
Reconciliation of changes in property, plant and equipment |  |  |  |
Opening amount |  |  | 57,800 | 50,236
Closing amount | 63,718 | 55,853 | 63,718 | 55,853
Fixtures and fittings | Accumulated depreciation, amortization and impairment |  |  |  |
Reconciliation of changes in property, plant and equipment |  |  |  |
Opening amount |  |  | (35,903) | (31,511)
Closing amount | £ (38,924) | £ (33,695) | £ (38,924) | £ (33,695)

X
- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e_vii&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 75 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_75_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DepreciationPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e_ii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisposalsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73_e&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_a&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | ifrs-full_ReconciliationOfChangesInPropertyPlantAndEquipmentAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAmortisationAndImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandAndBuildingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=manu_PlantAndMachineryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |