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v3.22.2.2

Trade and other payables | 12 Months Ended
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Jun. 30, 2022
Trade and other payables |
Trade and other payables |
24 | Trade and other payables
​
​ | ​ | ​ | ​ | ​
​ | ​ | 2022 | ​ | 2021
​ |  | £’000 |  | £’000
Trade payables |  | 192,863 |  | 143,400
Other payables |  | 18,982 |  | 22,297
Accrued expenses |  | 89,016 |  | 61,990
Social security and other taxes |  | 22,073 |  | 32,491
​ |  | 322,934 |  | 260,178
Less: non-current portion |  | ​ |  | ​
Trade payables |  | 101,301 |  | 66,778
Other payables |  | 1,046 |  | 739
Non-current trade and other payables |  | 102,347 |  | 67,517
Current trade and other payables |  | 220,587 |  | 192,661
​
(i) | Accounting policy
Trade and other payables are liabilities for goods and services provided to the Group prior to the end of the financial year which are unpaid. They are recognized initially at their fair value and subsequently measured at amortized cost using the effective interest method. They are classified as current liabilities if payment is due within one year or less. If not they are presented as non-current liabilities.
(ii) | Amounts included in trade payables
Trade payables include transfer fees and other associated costs in relation to the acquisition of registrations of £181,545,000 (2021: £136,309,000) of which £101,301,000 (2021: £66,778,000) is due after more than one year. Of the amount due after more than one year, £54,732,000 (2021: £40,228,000) is expected to be paid between 1 and 2 years, and the balance of £46,569,000 (2021: £26,550,000) is expected to be paid between 2 and 5 years.
(iii) | Amounts included in accrued expenses
Accrued expenses include £828,000 (2021: £616,000) related to share-based payment transactions expected to be cash-settled.
(iv) | Fair value of trade payables
The fair value of trade payables as at 30 June 2022 was £196,396,000 (2021: £145,775,000) before discounting of cash flows. The fair value of other payables is not materially different to their carrying amount.

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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 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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- References No definition available. + Details
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