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v3.21.2

Operating expenses | 12 Months Ended
--- | ---
Jun. 30, 2021
Operating expenses |
Operating expenses |
5 | Operating expenses
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020 |  | 2019
​ |  | £’000 |  | £’000 |  | £’000
Employee benefit expenses (note 7) |  | (322,600) |  | (284,029) |  | (332,356)
Short-term and low value leases (2019: all operating lease costs) |  | (514) |  | (590) |  | (1,974)
Auditors’ remuneration: audit of parent company and consolidated financial statements |  | (30) |  | (30) |  | (28)
Auditors’ remuneration: audit of the Company’s subsidiaries |  | (646) |  | (636) |  | (489)
Auditors’ remuneration: audit-related services | ​ | (14) | ​ | (13) | ​ | —
Auditors’ remuneration: other audit services |  | (105) |  | — |  | (45)
Auditors’ remuneration: tax compliance and tax advice services |  | (35) |  | (446) |  | (160)
Foreign exchange (losses)/gains on operating activities |  | (874) |  | 816 |  | 76
Depreciation - property, plant and equipment (note 13) |  | (12,987) |  | (12,735) |  | (11,569)
Depreciation – right-of-use assets (note 14) | ​ | (1,698) | ​ | (1,656) | ​ | —
Depreciation - investment properties (note 15) |  | (274) |  | (365) |  | (157)
Impairment - investment properties (note 15) | ​ | — | ​ | (3,787) | ​ | (1,124)
Amortization – intangible assets (note 16) |  | (124,398) |  | (126,756) |  | (129,154)
Sponsorship, other commercial and broadcasting costs |  | (10,861) |  | (20,097) |  | (23,092)
External Matchday costs |  | (9,022) |  | (19,196) |  | (20,317)
Property costs |  | (16,454) |  | (19,028) |  | (21,211)
Other operating expenses (individually less than £10,000,000) |  | (37,912) |  | (33,656) |  | (41,737)
Exceptional items (note 6) |  | — |  | — |  | (19,599)
​ |  | (538,424) |  | (522,204) |  | (602,936)
​

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