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Trade and other payables | 6 Months Ended
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Dec. 31, 2020
Trade and other payables |
Trade and other payables | 24 Trade and other payables
|  | 31 December |  | 30 June |  | 31 December
|  | 2020 |  | 2020 |  | 2019
|  | £’000 |  | £’000 |  | £’000
Trade payables |  | 144,792 |  | 155,983 |  | 106,394
Other payables |  | 12,739 |  | 8,526 |  | 2,807
Accrued expenses |  | 51,616 |  | 70,638 |  | 63,984
Social security and other taxes |  | 24,670 |  | 32,268 |  | 10,149
|  | 233,817 |  | 267,415 |  | 183,334
Less: non-current portion |  |  |  |  |  |
Trade payables |  | 59,808 |  | 50,065 |  | 29,738
Other payables |  | 1,001 |  | 1,257 |  | 1,503
Non-current trade and other payables |  | 60,809 |  | 51,322 |  | 31,241
Current trade and other payables |  | 173,008 |  | 216,093 |  | 152,093
Trade payables include transfer fees and other associated costs in relation to the acquisition of players' registrations of £132,036,000 (30 June 2020: £149,134,000; 31 December 2019: £97,884,000) of which £59,808,000 (30 June 2020: £50,065,000; 31 December 2019: £29,738,000) is due after more than one year. Of the amount due after more than one year, £39,406,000 (30 June 2020: £26,396,000; 31 December 2019: £13,889,000) is expected to be paid between 1 and 2 years, and the balance of £20,402,000 (30 June 2020: £23,669,000; 31 December 2019: £15,849,000) is expected to be paid between 2 and 5 years. The fair value of trade payables as at 31 December 2020 was £147,896,000 (30 June 2020: £158,464,000; 31 December 2019: £108,538,000) before discounting of cash flows. The fair value of other payables is not materially different to their carrying amount. The UK government has made available a range of business support measures during COVID-19. The Group has benefited directly from government assistance in the form of payment deferrals for VAT. The quarterly VAT payments totalling £15,474,000 for the periods ended 29 February 2020 and 31 May 2020, originally due 31 March 2020 and 30 June 2020 respectively, have been deferred until 31 March 2021, with a further option available to spread the payment due over eleven equal monthly instalments from March 2021.

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- Definition The disclosure of trade and other payables. [Refer: Trade and other payables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard -URIDate 2020-01-01 + Details
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