XML 85 R42.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2

Revenue from contracts with customers (Tables)

6 Months Ended

Dec. 31, 2019

Revenue from contracts with customers

Schedule of revenue derived from principal activity

		Three months ended				Six months ended
		31 December				31 December
		2019		2018		2019		2018
		£’000		£’000		£’000		£’000
Sponsorship		45,147		40,300		98,777		89,916
Retail, merchandising, apparel & product licensing		25,513		25,644		52,278		51,928
Commercial		70,660		65,944		151,055		141,844
Domestic competitions		50,440		50,128		78,327		79,005
European competitions		11,935		50,918		14,949		62,212
Other		2,322		2,630		4,297		5,301
Broadcasting		64,697		103,676		97,573		146,518
Matchday		33,098		38,992		55,198		55,276
		168,455		208,612		303,826		343,638

Schedule of assets and liabilities related to contracts with customers

		Current
		contract assets
		– accrued
		revenue
		£’000
At 1 July 2018		38,018
Recognized in revenue during the period		74,034
Cash received/amounts invoiced during the period		(32,556)
At 31 December 2018		79,496
Recognized in revenue during the period		37,778
Cash received/amounts invoiced during the period		(77,742)
At 30 June 2019		39,532
Recognized in revenue during the period		74,877
Cash received/amounts invoiced during the period		(36,311)
At 31 December 2019		78,098

		Current		Non-current
		contract		contract		Total contract
		liabilities –		liabilities –		liabilities –
		deferred		deferred		deferred
		revenue		revenue		revenue
		£’000		£’000		£’000
At 1 July 2018		(180,512)		(37,085)		(217,597)
Recognized in revenue during the period		112,215		—		112,215
Cash received/amounts invoiced during the period		(56,519)		(713)		(57,232)
Reclassified to current during the period		(4,846)		4,846		—
At 31 December 2018		(129,662)		(32,952)		(162,614)
Recognized in revenue during the period		128,956		—		128,956
Cash received/amounts invoiced during the period		(168,025)		(21,817)		(189,842)
Reclassified to current during the period		(21,415)		21,415		—
At 30 June 2019		(190,146)		(33,354)		(223,500)
Recognized in revenue during the period		125,635		—		125,635
Cash received/amounts invoiced during the period		(69,317)		—		(69,317)
Reclassified to current during the period		(9,749)		9,749		—
At 31 December 2019		(143,577)		(23,605)		(167,182)

X

- References

No definition available.

+ Details

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

X

- Definition

The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2019-01-01
-Paragraph 114
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2019-en-r&anchor=para_114&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2019-01-01
-Paragraph 118
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2019-en-r&anchor=para_118&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration