XML 101 R26.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Trade receivables | 6 Months Ended
--- | ---
Dec. 31, 2019
Trade receivables. |
Trade receivables | 20 Trade receivables
|  | 31 December |  | 30 June |  | 31 December
|  | 2019 |  | 2019 |  | 2018
|  | £’000 |  | £’000 |  | £’000
Trade receivables |  | 69,633 |  | 46,694 |  | 58,500
Less: provision for impairment of trade receivables |  | (2,734) |  | (12,954) |  | (15,294)
Net trade receivables |  | 66,899 |  | 33,740 |  | 43,206
Less: non-current portion |  |  |  |  |  |
Trade receivables |  | 40,586 |  | 9,889 |  | 10,387
Non-current trade receivables |  | 40,586 |  | 9,889 |  | 10,387
Current trade receivables |  | 26,313 |  | 23,851 |  | 32,819
Net trade receivables include transfer fees receivable from other football clubs of £56,843,000 (30 June 2019: £18,270,000; 31 December 2018: £27,865,000) of which £40,586,000 (30 June 2019: £9,889,000; 31 December 2018: £10,387,000) is receivable after more than one year. Net trade receivables also include £4,255,000 (30 June 2018: £12,725,000; 31 December 2018: £7,474,000) of deferred revenue that is contractually payable to the Group, but recorded in advance of the earnings process, with corresponding amounts recorded as contract liabilities - deferred revenue. The fair value of net trade receivables as at 31 December 2019 was £69,864,000 (30 June 2019: £34,259,000; 31 December 2018: £44,106,000) before discounting of cash flows.

X
- 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 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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