XML 45 R86.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2

Trade receivables (Details) - GBP (£)	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Trade receivables
Trade receivables	£ 66,899,000	£ 33,740,000	£ 43,206,000
Less: non-current portion
Trade receivables	40,586,000	9,889,000	10,387,000
Non-current trade receivables	40,586,000	9,889,000	10,387,000
Current trade receivables	26,313,000	23,851,000	32,819,000
Transfer fees receivable	56,843,000	18,270,000	27,865,000
Deferred revenue contractually payable to Group	4,255,000	12,725,000	7,474,000
Due after 1 year
Less: non-current portion
Transfer fees receivable	40,586,000	9,889,000	10,387,000
Cost / gross value
Trade receivables
Trade receivables	69,633,000	46,694,000	58,500,000
Accumulated impairment
Trade receivables
Trade receivables	(2,734,000)	(12,954,000)	(15,294,000)
Not measured at fair value in statement of financial position but for which fair value is disclosed
Trade receivables
Trade receivables	£ 69,864,000	£ 34,259,000	£ 44,106,000

X

- Definition

The amount of current trade receivables. [Refer: Trade receivables]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 78
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_78_b&doctype=Standard
-URIDate 2019-03-27

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 68
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_68&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_CurrentTradeReceivables
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- References

No definition available.

+ Details

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

X

- Definition

The amount of non-current trade receivables. [Refer: Trade receivables]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 78
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_78_b&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_NoncurrentTradeReceivables
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2019-01-01
-Paragraph 105
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2019-en-r&anchor=para_105&doctype=Standard
-URIDate 2019-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2019-01-01
-Paragraph 116
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2019-en-r&anchor=para_116_a&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_ReceivablesFromContractsWithCustomers
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount due from customers for goods and services sold.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 78
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_78_b&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_TradeReceivables
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

not applicable

+ References

No definition available.

+ Details

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

X

- Definition

The amount of transfer fees receivable.

+ References

No definition available.

+ Details

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

X

- Details

Name:	ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedImpairmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	ifrs-full_MeasurementAxis=ifrs-full_NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: