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