XML 49 R41.htm IDEA: XBRL DOCUMENT
v3.20.4

Revenue from contracts with customers (Tables) | 6 Months Ended
--- | ---
Dec. 31, 2020
Revenue from contracts with customers |
Schedule of revenue derived from principal activity |
|  | Three months ended |  | Six months ended
|  | 31 December |  | 31 December
|  | 2020 |  | 2019 |  | 2020 |  | 2019
|  | £’000 |  | £’000 |  | £’000 |  | £’000
Sponsorship |  | 37,780 |  | 45,147 |  | 74,286 |  | 98,777
Retail, merchandising, apparel & product licensing |  | 24,832 |  | 25,513 |  | 48,028 |  | 52,278
Commercial |  | 62,612 |  | 70,660 |  | 122,314 |  | 151,055
Domestic competitions |  | 51,706 |  | 50,440 |  | 87,989 |  | 78,327
European competitions |  | 55,421 |  | 11,935 |  | 65,054 |  | 14,949
Other |  | 1,577 |  | 2,322 |  | 3,259 |  | 4,297
Broadcasting |  | 108,704 |  | 64,697 |  | 156,302 |  | 97,573
Matchday |  | 1,534 |  | 33,098 |  | 3,206 |  | 55,198
|  | 172,850 |  | 168,455 |  | 281,822 |  | 303,826
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 period |  | 74,877
Cash received/amounts invoiced during the period |  | (36,311)
At 31 December 2019 |  | 78,098
Recognized in revenue during the period |  | 44,249
Cash received/amounts invoiced during the period |  | (76,381)
At 30 June 2020 |  | 45,966
Recognized in revenue during the period |  | 64,354
Cash received/amounts invoiced during the period |  | (44,525)
At 31 December 2020 |  | 65,795
|  | Current |  | Non-current |  |
|  | contract |  | contract |  | Total contract
|  | liabilities – |  | liabilities – |  | liabilities –
|  | deferred |  | deferred |  | deferred
|  | revenue |  | revenue |  | revenue
|  | £’000 |  | £’000 |  | £’000
At 1 July 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)
Recognized in revenue during the period |  | 99,527 |  | — |  | 99,527
Cash received/amounts invoiced during the period |  | (122,678) |  | — |  | (122,678)
Reclassified to current during the period |  | (4,846) |  | 4,846 |  | —
At 30 June 2020 |  | (171,574) |  | (18,759) |  | (190,333)
Recognized in revenue during the period |  | 82,929 |  | — |  | 82,929
Cash received/amounts invoiced during the period |  | (43,815) |  | — |  | (43,815)
Reclassified to current during the period |  | (4,987) |  | 4,987 |  | —
At 31 December 2020 |  | (137,447) |  | (13,772) |  | (151,219)

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 2020-01-01 -Paragraph 114 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2020-en-r&anchor=para_114&doctype=Standard -URIDate 2020-01-01 + 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 2020-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2020-en-r&anchor=para_118&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration