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v3.21.2

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

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- Definition The amount of fees paid or payable to the entity's auditors for tax services. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_112_c&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2020-01-01 -Paragraph 79 -Subparagraph d -Clause iv -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2020-en-r&anchor=para_79_d_iv&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2020-01-01 -Paragraph 76 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2020-en-r&anchor=para_76&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2020-01-01 -Paragraph 75 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2020-en-r&anchor=para_75_a&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2020-01-01 -Paragraph 53 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&anchor=para_53_a&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_102&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_99&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 104 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_104&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of impairment loss recognised in profit or loss for investment property. [Refer: Impairment loss recognised in profit or loss; Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2020-01-01 -Paragraph 76 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2020-en-r&anchor=para_76_g&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2020-01-01 -Paragraph 79 -Subparagraph d -Clause v -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2020-en-r&anchor=para_79_d_v&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition Expense relating to short-term and low-value leases for which recognition exemption has been used + References No definition available. + Details
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