Consolidated balance sheet as at 1 July 2017

	As previously reported £’000		Adjustment £’000		Restated £’000
ASSETS
Non-current assets
Property, plant and equipment	244,738		—		244,738
Investment property	13,966		—		13,966
Intangible assets	717,544		—		717,544
Derivative financial instruments	1,666		—		1,666
Trade and other receivables	15,399		—		15,399
Deferred tax asset	142,107		(622	)	141,485

	1,135,420		(622	)	1,134,798

Current assets
Inventories	1,637		—		1,637
Derivative financial instruments	3,218		—		3,218
Trade and other receivables	103,732		—		103,732
Cash and cash equivalents	290,267		—		290,267

	398,854		—		398,854

Total assets	1,534,274		(622	)	1,533,652


EQUITY AND LIABILITIES
Equity
Share capital	53		—		53
Share premium	68,822		—		68,822
Merger reserve	249,030		—		249,030
Hedging reserve	(31,724	)	453		(31,271	)
Retained earnings	191,436		2,017		193,453

	477,617		2,470		480,087

Non-current liabilities
Derivative financial instruments	655		—		655
Trade and other payables	83,587		—		83,587
Borrowings	497,630		—		497,630
Deferred revenue	39,648		—		39,648
Deferred tax liabilities	20,828		708		21,536

	642,348		708		643,056

Current liabilities
Derivative financial instruments	1,253		—		1,253
Tax liabilities	9,772		—		9,772
Trade and other payables	190,315		—		190,315
Borrowings	5,724		—		5,724
Deferred revenue	207,245		(3,800	)	203,445

	414,309		(3,800	)	410,509

Total equity and liabilities	1,534,274		(622	)	1,533,652

Consolidated income statement for the three months ended 31 December 2017

	As previously reported £’000		Adjustment £’000		Restated £’000
Commercial revenue	65,366		(66	)	65,300
Broadcasting revenue	61,628		13,519		75,147
Matchday revenue	36,968		—		36,968

Total revenue	163,962		13,453		177,415
Operating expenses	(136,252	)	—		(136,252	)
Profit on disposal of intangible assets	1,013		—		1,013

Operating profit	28,723		13,453		42,176

Finance costs	(4,533	)	—		(4,533	)
Finance income	170		—		170

Net finance costs	(4,363	)	—		(4,363	)

Profit before tax	24,360		13,453		37,813
Tax expense	(53,446	)	(4,064	)	(57,510	)

Loss for the period	(29,086	)	9,389		(19,697	)


Earnings per share during the period:
Basic earnings per share (pence)	(17.71	)	5.71		(12.00	)
Diluted earnings per share (pence)	(17.71	)	5.71		(12.00	)

Consolidated statement of comprehensive income for the three months ended 31 December 2017

	As previously reported £’000		Adjustment £’000		Restated £’000
Loss for the period	(29,086	)	9,389		(19,697	)

Other comprehensive income/(loss):
Items that may be subsequently reclassified to profit or loss
Cash flow hedges	6,684		(120	)	6,564
Tax expense relating to cash flow hedges	(6,629	)	11		(6,618	)

Other comprehensive income/(loss) for the period, net of tax	55		(109	)	(54	)

Total comprehensive loss for the period	(29,031	)	9,280		(19,751	)

Consolidated income statement for the six months ended 31 December 2017

	As previously reported £’000		Adjustment £’000		Restated £’000
Commercial revenue	145,910		(132	)	145,778
Broadcasting revenue	99,710		16,270		115,980
Matchday revenue	59,322		—		59,322

Total revenue	304,942		16,138		321,080
Operating expenses	(279,288	)	—		(279,288	)
Profit on disposal of intangible assets	18,292		—		18,292

Operating profit	43,946		16,138		60,084

Finance costs	(5,534	)	—		(5,534	)
Finance income	388		—		388

Net finance costs	(5,146	)	—		(5,146	)

Profit before tax	38,800		16,138		54,938
Tax expense	(59,939	)	(5,126	)	(65,065	)

Loss for the period	(21,139	)	11,012		(10,127	)


Earnings per share during the period:
Basic earnings per share (pence)	(12.87	)	6.70		(6.17	)
Diluted earnings per share (pence)	(12.87	)	6.70		(6.17	)

Consolidated statement of comprehensive income for the six months ended 31 December 2017

	As previously reported £’000		Adjustment £’000		Restated £’000
Loss for the period	(21,139	)	11,012		(10,127	)

Other comprehensive income:
Items that may be subsequently reclassified to profit or loss
Cash flow hedges	18,160		(240	)	17,920
Tax expense relating to cash flow hedges	(10,645	)	52		(10,593	)

Other comprehensive income for the period, net of tax	7,515		(188	)	7,327

Total comprehensive loss for the period	(13,624	)	10,824		(2,800	)

Consolidated balance sheet as at 31 December 2017

	As previously reported £’000		Adjustment £’000		Restated £’000
ASSETS
Non-current assets
Property, plant and equipment	246,673		—		246,673
Investment property	13,901		—		13,901
Intangible assets	770,076		—		770,076
Derivative financial instruments	1,192		—		1,192
Trade and other receivables	10,560		—		10,560
Tax receivable	1,882		—		1,882
Deferred tax asset	80,341		(2,841	)	77,500

	1,124,625		(2,841	)	1,121,784

Current assets
Inventories	1,918		—		1,918
Derivative financial instruments	2,704		—		2,704
Trade and other receivables	105,753		17,274		123,027
Cash and cash equivalents	155,312		—		155,312

	265,687		17,274		282,961

Total assets	1,390,312		14,433		1,404,745


EQUITY AND LIABILITIES
Equity
Share capital	53		—		53
Share premium	68,822		—		68,822
Merger reserve	249,030		—		249,030
Hedging reserve	(24,209	)	265		(23,944	)
Retained earnings	171,500		13,029		184,529

	465,196		13,294		478,490

Non-current liabilities
Trade and other payables	70,331		—		70,331
Borrowings	474,748		—		474,748
Deferred revenue	32,704		—		32,704
Deferred tax liabilities	31,834		3,967		35,801

	609,617		3,967		613,584

Current liabilities
Tax liabilities	3,704		—		3,704
Trade and other payables	182,965		—		182,965
Borrowings	9,160		—		9,160
Deferred revenue	119,670		(2,828	)	116,842

	315,499		(2,828	)	312,671

Total equity and liabilities	1,390,312		14,433		1,404,745

Cash used in operations for the three months ended 31 December 2017

	As previously reported £’000		Adjustment £’000		Restated £’000
Profit before tax	24,360		13,453		37,813
Depreciation	2,755		—		2,755
Amortization	37,335		—		37,335
Profit on disposal of intangible assets	(1,013	)	—		(1,013	)
Net finance costs	4,363		—		4,363
Profit on disposal of property, plant and equipment	(75	)			(75	)
Equity-settled share-based payments	618		—		618
Foreign exchange losses on operating activities	9		—		9
Reclassified from hedging reserve	3,707		(120	)	3,587
Changes in working capital:
Inventories	156		—		156
Trade and other receivables	(24,836	)	(12,446	)	(37,282	)
Trade and other payables and deferred revenue	(85,819	)	(887	)	(86,706	)

Cash used in operations	(38,440	)	—		(38,440	)

Cash used in operations for the six months ended 31 December 2017

	As previously reported £’000		Adjustment £’000		Restated £’000
Profit before tax	38,800		16,138		54,938
Depreciation	5,329		—		5,329
Amortization	73,389		—		73,389
Profit on disposal of intangible assets	(18,292	)	—		(18,292	)
Net finance costs	5,146		—		5,146
Profit on disposal of property, plant and equipment	(75	)			(75	)
Equity-settled share-based payments	1,203		—		1,203
Foreign exchange losses on operating activities	1,000		—		1,000
Reclassified from hedging reserve	7,708		(240	)	7,468
Changes in working capital:
Inventories	(281	)	—		(281	)
Trade and other receivables	(8,163	)	(17,274	)	(25,437	)
Trade and other payables and deferred revenue	(117,253	)	1,376		(115,877	)

Cash used in operations	(11,489	)	—		(11,489	)

Consolidated balance sheet as at 30 June 2018

	As previously reported £’000		Adjustment £’000		Restated £’000
ASSETS
Non-current assets
Property, plant and equipment	245,401		—		245,401
Investment property	13,836		—		13,836
Intangible assets	799,640		—		799,640
Derivative financial instruments	4,807		—		4,807
Trade and other receivables	4,724		—		4,724
Tax receivable	547		—		547
Deferred tax asset	63,974		(642	)	63,332

	1,132,929		(642	)	1,132,287

Current assets
Inventories	1,416		—		1,416
Derivative financial instruments	1,159		—		1,159
Trade and other receivables	168,060		—		168,060
Tax receivable	800		—		800
Cash and cash equivalents	242,022		—		242,022

	413,457		—		413,457

Total assets	1,546,386		(642	)	1,545,744


EQUITY AND LIABILITIES
Equity
Share capital	53		—		53
Share premium	68,822		—		68,822
Merger reserve	249,030		—		249,030
Hedging reserve	(27,738	)	180		(27,558	)
Retained earnings	135,099		1,658		136,757

	425,266		1,838		427,104

Non-current liabilities
Trade and other payables	104,271		—		104,271
Borrowings	486,694		—		486,694
Deferred revenue	37,085		—		37,085
Deferred tax liabilities	28,559		575		29,134

	656,609		575		657,184

Current liabilities
Tax liabilities	3,874		—		3,874
Trade and other payables	267,996		—		267,996
Borrowings	9,074		—		9,074
Deferred revenue	183,567		(3,055	)	180,512

	464,511		(3,055	)	461,456

Total equity and liabilities	1,546,386		(642	)	1,545,744