XML 408 R45.htm IDEA: XBRL DOCUMENT

Revenue from contracts with customers (Tables)

12 Months Ended

Jun. 30, 2021

Revenue from contracts with customers

Schedule of revenue derived from principal activity


		2021		2020		2019
		£’000		£’000		£’000
Sponsorship		140,209		182,709		173,010
Retail, merchandising, apparel & products licensing revenue		91,996		96,335		102,083
Commercial		232,205		279,044		275,093
Domestic competitions		174,683		115,415		148,018
European competitions		73,827		16,836		83,138
Other		6,305		7,952		10,054
Broadcasting		254,815		140,203		241,210
Matchday		7,097		89,794		110,819
		494,117		509,041		627,122

Schedule of revenue derived from entities accounting for more than 10% of revenue


		2021		2020		2019
		£’000		£’000		£’000
Customer A		177,160		118,069		150,959
Customer B		77,426		77,852		78,813
Customer C		73,827		<10	%	83,138
Customer D		<10	%	52,269		<10	%

Schedule of assets and liabilities related to contracts with customers


		Current contract
		assets — accrued
		revenue
		£’000
At 1 July 2019		39,532
Recognized in revenue during the year		44,383
Cash received/amounts invoiced during the year		(37,949)
At 30 June 2020		45,966
Recognized in revenue during the year		39,037
Cash received/amounts invoiced during the year		(43,973)
Loss allowance		(486)
At 30 June 2021		40,544


		Current contract		Non-current		Total contract
		liabilities –		contract liabilities –		liabilities –
		deferred revenue		deferred revenue		deferred revenue
		£’000		£’000		£’000
At 1 July 2019		(190,146)		(33,354)		(223,500)
Recognized in revenue during the year		183,186		—		183,186
Cash received/amounts invoiced during the year		(150,019)		—		(150,019)
Reclassified during the year		(14,595)		14,595		—
At 30 June 2020		(171,574)		(18,759)		(190,333)
Recognized in revenue during the year		135,560		—		135,560
Cash received/amounts invoiced during the year		(86,153)		—		(86,153)
Reclassified during the year		4,183		(4,183)		—
At 30 June 2021		(117,984)		(22,942)		(140,926)