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v3.19.3.a.u2

Interim consolidated statement of cash flows - GBP (£) £ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2019 | Dec. 31, 2018
Cash flow from operating activities |  |  |  |  |
Cash (used in)/generated from operations |  | £ (13,833) | £ (41,019) | £ (18,439) | £ 82,337
Interest paid |  | (1,585) | (1,734) | (9,951) | (9,507)
Debt finance costs paid |  |  |  | (555) |
Interest received |  | 406 | 722 | 1,050 | 1,355
Tax paid |  | (208) | (376) | (1,697) | (1,810)
Net cash (outflow)/inflow from operating activities |  | (15,220) | (42,407) | (29,592) | 72,375
Cash flow from investing activities |  |  |  |  |
Payments for property, plant and equipment |  | (9,879) | (2,414) | (13,030) | (7,318)
Payments for intangible assets | [1] | (11,598) | (16,418) | (187,311) | (145,056)
Proceeds from sale of intangible assets | [1] | 4,530 | 255 | 22,009 | 25,183
Net cash outflow from investing activities |  | (16,947) | (18,577) | (178,332) | (127,191)
Cash flow from financing activities |  |  |  |  |
Repayment of borrowings |  |  |  |  | (3,750)
Principal elements of lease payments |  | (382) |  | (761) |
Net cash outflow from financing activities |  | (382) |  | (761) | (3,750)
Net decrease in cash and cash equivalents |  | (32,549) | (60,984) | (208,685) | (58,566)
Cash and cash equivalents at beginning of period |  | 140,307 | 247,505 | 307,637 | 242,022
Effect of exchange rate changes on cash and cash equivalents |  | (6,902) | 3,874 | 1,904 | 6,939
Cash and cash equivalents at end of period |  | £ 100,856 | £ 190,395 | £ 100,856 | £ 190,395
[1] | Payments and proceeds for intangible assets primarily relate to player and key football management staff registrations. When acquiring or selling players’ and key football management staff registrations it is normal industry practice for payment terms to spread over more than one year and consideration may also include non-cash items. Details of registrations additions and disposals are provided in note 17. Trade payables in relation to the acquisition of registrations at the reporting date are provided in note 24. Trade receivables in relation to the disposal of registrations at the reporting date are provided in note 20.

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- Definition The amount of cash on hand and demand deposits, along with 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. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_45&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2019-01-01 -Paragraph B13 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_i&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities. [Refer: Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 10 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_10&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 50 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_50_d&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The cash from (used in) the entity's operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Section A Statement of cash flows for an entity other than a financial institution -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&doctype=Illustrative%20Examples&dita_xref=IAS07_IE_A_TI -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_20&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_25&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_28&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 17 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_17_e&doctype=Standard -URIDate 2019-03-27 + Details
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