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Intangible assets | 6 Months Ended
--- | ---
Dec. 31, 2021
Intangible assets. |
Intangible assets | 17 Intangible assets ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Other | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | intangible | ​ | ​
​ |  | Goodwill |  | Registrations |  | assets |  | Total
​ | ​ | £’000 | ​ | £’000 | ​ | £’000 | ​ | £’000
At 1 July 2021 |  |  |  |  |  |  |  |
Cost |  | 421,453 |  | 861,210 |  | 16,644 |  | 1,299,307
Accumulated amortization |  | — |  | (533,223) |  | (11,617) |  | (544,840)
Net book amount |  | 421,453 |  | 327,987 |  | 5,027 |  | 754,467
Six months ended 31 December 2021 |  | ​ |  | ​ |  | ​ |  | ​
Opening net book amount |  | 421,453 |  | 327,987 |  | 5,027 |  | 754,467
Additions |  | — |  | 144,302 |  | 1,544 |  | 145,846
Disposals |  | — |  | (14,274) |  | — |  | (14,274)
Amortization charge |  | — |  | (72,510) |  | (1,277) |  | (73,787)
Closing net book amount |  | 421,453 |  | 385,505 |  | 5,294 |  | 812,252
At 31 December 2021 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cost | ​ | 421,453 | ​ | 979,655 | ​ | 17,291 | ​ | 1,418,399
Accumulated amortization | ​ | — | ​ | (594,150) | ​ | (11,997) | ​ | (606,147)
Net book amount | ​ | 421,453 | ​ | 385,505 | ​ | 5,294 | ​ | 812,252
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
At 1 July 2020 |  | ​ |  | ​ |  | ​ |  | ​
Cost |  | 421,453 |  | 831,275 |  | 14,797 |  | 1,267,525
Accumulated amortization |  | — |  | (484,403) |  | (7,952) |  | (492,355)
Net book amount |  | 421,453 |  | 346,872 |  | 6,845 |  | 775,170
Six months ended 31 December 2020 |  | ​ |  | ​ |  | ​ |  | ​
Opening net book amount |  | 421,453 |  | 346,872 |  | 6,845 |  | 775,170
Additions |  | — |  | 78,895 |  | 929 |  | 79,824
Disposals |  | — |  | (13,519) |  | — |  | (13,519)
Amortization charge |  | — |  | (61,896) |  | (2,106) |  | (64,002)
Closing net book amount |  | 421,453 |  | 350,352 |  | 5,668 |  | 777,473
At 31 December 2020 |  | ​ |  | ​ |  | ​ |  | ​
Cost |  | 421,453 |  | 866,019 |  | 15,561 |  | 1,303,033
Accumulated amortization |  | — |  | (515,667) |  | (9,893) |  | (525,560)
Net book amount |  | 421,453 |  | 350,352 |  | 5,668 |  | 777,473
​ Impairment tests for goodwill Goodwill is not subject to amortization and is tested annually for impairment (normally at the end of the third fiscal quarter) or more frequently if events or changes in circumstances indicate a potential impairment. Management has considered the carrying amount of goodwill as of 31 December 2021 and concluded that, as there are no indicators of impairment, a detailed impairment test is not required. Having assessed the future anticipated cash flows, management believes that any reasonably possible changes in key assumptions would not result in an impairment of goodwill. 17 Intangible assets (continued) Significant estimates - fair value of registrations The costs associated with the acquisition of players’ and key football management staff registrations include an estimate of the fair value of any contingent consideration. The estimate of the fair value of the contingent consideration payable requires management to assess the likelihood of specific performance conditions being met which would trigger the payment of the contingent consideration. This assessment is carried out on an individual basis. The maximum additional amount that could be payable as of 31 December 2021 is disclosed in note 31.1. The estimate over the probability of contingent consideration payable could impact the net book value of registrations and amortization recognized in the statement of profit or loss. Other intangible assets Other intangible assets include internally generated assets whose cost and accumulated amortization as of 31 December 2021 was £2,103,000 and £2,067,000 respectively (31 December 2020: £2,098,000 and £1,667,000 respectively).

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- Definition The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill] + 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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