XML 505 R122.htm IDEA: XBRL DOCUMENT v3.20.2

Financial risk management - Movements on the hedging reserve (Details) - GBP (£)	12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2018
Movements on the hedging reserve
Reserve of cash flow hedges, beginning balance	£ (35,544,000)	£ (27,558,000)	£ (31,271,000)
Movement recognized in other comprehensive income (loss), reserve of cash flow hedges
Exchange differences on hedged foreign exchange risks	(2,465,000)	(6,182,000)	6,338,000
Reclassified to profit or loss	12,180,000	6,250,000	13,914,000
Change in fair value	(6,838,000)	(6,788,000)	5,145,000
Tax relating to above	102,000	(1,266,000)	(21,684,000)
Movement recognized in other comprehensive income	2,979,000	(7,986,000)	3,713,000
Reserve of cash flow hedges, ending balance	(32,565,000)	(35,544,000)	(27,558,000)
Movements on hedging reserve before tax
Reserve of cash flow hedges, before tax, beginning balance	(29,433,000)	(22,713,000)	(48,110,000)
Movement recognized in other comprehensive income (loss), reserve of cash flow hedges, before tax
Exchange differences on hedged foreign exchange risks	(2,465,000)	(6,182,000)	6,338,000
Reclassified to profit or loss	12,180,000	6,250,000	13,914,000
Change in fair value	(6,838,000)	(6,788,000)	5,145,000
Movement recognized in other comprehensive income (loss)	2,877,000	(6,720,000)	25,397,000
Reserve of cash flow hedges, before tax, ending balance	(26,556,000)	(29,433,000)	(22,713,000)
Movements on hedging reserve tax
Reserve of cash flow hedges, tax, beginning balance	(6,111,000)	(4,845,000)	16,839,000
Movement recognized in other comprehensive income (loss), reserve of cash flow hedges, tax
Tax credit/(expense) relating to movements on hedges	102,000	(1,266,000)	(21,684,000)
Reserve of cash flow hedges, tax, ending balance	(6,009,000)	(6,111,000)	(4,845,000)
Currency risk
Movement recognized in other comprehensive income (loss), reserve of cash flow hedges
Exchange differences on hedged foreign exchange risks	(2,818,000)	(6,350,000)	6,522,000
Reclassified to profit or loss	12,214,000	6,004,000	13,791,000
Movements on hedging reserve before tax
Reserve of cash flow hedges, before tax, beginning balance	(27,337,000)	(26,991,000)	(47,304,000)
Movement recognized in other comprehensive income (loss), reserve of cash flow hedges, before tax
Exchange differences on hedged foreign exchange risks	(2,818,000)	(6,350,000)	6,522,000
Reclassified to profit or loss	12,214,000	6,004,000	13,791,000
Movement recognized in other comprehensive income (loss)	9,396,000	(346,000)	20,313,000
Reserve of cash flow hedges, before tax, ending balance	£ (17,941,000)	£ (27,337,000)	(26,991,000)
Currency risk | US dollar
Movement recognized in other comprehensive income (loss), reserve of cash flow hedges, tax
Percentage of reasonably possible change in risk assumption	10.00%	10.00%
Increase (decrease) in reserve of cash flow hedges before tax due to reasonably possible strengthening of GBP against currency	£ 13,042,000	£ 15,093,000
Increase (decrease) in reserve of cash flow hedges before tax due to reasonably possible weakening of GBP against currency	(15,941,000)	(18,447,000)
Interest rate risk
Movement recognized in other comprehensive income (loss), reserve of cash flow hedges
Change in fair value	(6,838,000)	(6,788,000)	5,145,000
Movements on hedging reserve before tax
Reserve of cash flow hedges, before tax, beginning balance	(2,298,000)	4,490,000	(655,000)
Movement recognized in other comprehensive income (loss), reserve of cash flow hedges, before tax
Change in fair value	(6,838,000)	(6,788,000)	5,145,000
Movement recognized in other comprehensive income (loss)	(6,838,000)	(6,788,000)	5,145,000
Reserve of cash flow hedges, before tax, ending balance	£ (9,136,000)	£ (2,298,000)	4,490,000
Movement recognized in other comprehensive income (loss), reserve of cash flow hedges, tax
Percentage of reasonably possible change in risk assumption	1.00%	1.00%
Other price risk
Movement recognized in other comprehensive income (loss), reserve of cash flow hedges
Exchange differences on hedged foreign exchange risks	£ 353,000	£ 168,000	(184,000)
Reclassified to profit or loss	(34,000)	246,000	123,000
Movements on hedging reserve before tax
Reserve of cash flow hedges, before tax, beginning balance	202,000	(212,000)	(151,000)
Movement recognized in other comprehensive income (loss), reserve of cash flow hedges, before tax
Exchange differences on hedged foreign exchange risks	353,000	168,000	(184,000)
Reclassified to profit or loss	(34,000)	246,000	123,000
Movement recognized in other comprehensive income (loss)	319,000	414,000	(61,000)
Reserve of cash flow hedges, before tax, ending balance	£ 521,000	£ 202,000	£ (212,000)

X

- Definition

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

+ References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingLineItems
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2019-01-01
-Paragraph 81
-Subparagraph ab
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_ab&doctype=Standard
-URIDate 2019-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 90
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_90&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of other comprehensive income, before tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income, before tax]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 91
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_91_b&doctype=Standard
-URIDate 2019-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 7
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_7&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_OtherComprehensiveIncomeBeforeTaxCashFlowHedges
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of other comprehensive income, net of tax, related to cash flow hedges. [Refer: Cash flow hedges [member]; Other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 91
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_91_a&doctype=Standard
-URIDate 2019-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 7
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_7&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_OtherComprehensiveIncomeNetOfTaxCashFlowHedges
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of reclassification adjustments related to cash flow hedges, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Cash flow hedges [member]; Other comprehensive income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 92
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_92&doctype=Standard
-URIDate 2019-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2021-01-01
-Name IFRS
-Number 7
-IssueDate 2019-01-01
-Paragraph 23
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_23_d&doctype=Standard&book=b
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

A component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is determined to be an effective hedge for cash flow hedges. [Refer: Cash flow hedges [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 78
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_78_e&doctype=Standard
-URIDate 2019-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 9
-IssueDate 2019-01-01
-Paragraph 6.5.11
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=9&code=ifrs-tx-2019-en-r&anchor=para_6.5.11&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_ReserveOfCashFlowHedges
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Fair value movement in hedge reserve, before tax

+ References

No definition available.

+ Details

Name:	manu_FairValueMovementInHedgeReserveBeforeTax
Namespace Prefix:	manu_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Foreign exchange differences on hedged currency risks, before tax

+ References

No definition available.

+ Details

Name:	manu_ForeignExchangeDifferencesOnHedgedCurrencyRisksBeforeTax
Namespace Prefix:	manu_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Increase (decrease) in reserve of cash flow hedges before tax due to reasonably possible strengthening of GBP against currency

+ References

No definition available.

+ Details

Name:	manu_IncreaseDecreaseInReserveOfCashFlowHedgesBeforeTaxDueToReasonablyPossibleStrengtheningOfGbpAgainstCurrency
Namespace Prefix:	manu_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Increase (decrease) in reserve of cash flow hedges before tax due to reasonably possible weakening of GBP against currency

+ References

No definition available.

+ Details

Name:	manu_IncreaseDecreaseInReserveOfCashFlowHedgesBeforeTaxDueToReasonablyPossibleWeakeningOfGbpAgainstCurrency
Namespace Prefix:	manu_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

not applicable

+ References

No definition available.

+ Details

Name:	manu_MovementRecognizedInOtherComprehensiveIncomeLossReserveOfCashFlowHedges
Namespace Prefix:	manu_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

not applicable

+ References

No definition available.

+ Details

Name:	manu_MovementRecognizedInOtherComprehensiveIncomeLossReserveOfCashFlowHedgesBeforeTax
Namespace Prefix:	manu_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

not applicable

+ References

No definition available.

+ Details

Name:	manu_MovementRecognizedInOtherComprehensiveIncomeLossReserveOfCashFlowHedgesTax
Namespace Prefix:	manu_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

not applicable

+ References

No definition available.

+ Details

Name:	manu_MovementsOnHedgingReserveBeforeTax
Namespace Prefix:	manu_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Movements on hedging reserve tax

+ References

No definition available.

+ Details

Name:	manu_MovementsOnHedgingReserveTax
Namespace Prefix:	manu_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The percentage of reasonably possible change in risk assumption.

+ References

No definition available.

+ Details

Name:	manu_PercentageOfReasonablyPossibleChangeInRiskAssumption
Namespace Prefix:	manu_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Reserve of cash flow hedges, before tax

+ References

No definition available.

+ Details

Name:	manu_ReserveOfCashFlowHedgesBeforeTax
Namespace Prefix:	manu_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Reserve of cash flow hedges, tax

+ References

No definition available.

+ Details

Name:	manu_ReserveOfCashFlowHedgesTax
Namespace Prefix:	manu_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_CurrencyAxis=currency_USD
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_TypesOfRisksAxis=ifrs-full_OtherPriceRiskMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: