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Trade and other payables | 6 Months Ended
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Dec. 31, 2021
Trade and other payables |
Trade and other payables | 25 Trade and other payables ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 31 December | ​ | 30 June | ​ | 31 December
​ |  | 2021 |  | 2021 |  | 2020
​ | ​ | £’000 | ​ | £’000 | ​ | £’000
Trade payables |  | 205,528 |  | 143,400 |  | 144,792
Other payables |  | 20,259 |  | 22,297 |  | 12,739
Accrued expenses |  | 69,384 |  | 61,990 |  | 51,616
Social security and other taxes |  | 14,728 |  | 32,491 |  | 24,670
​ |  | 309,899 |  | 260,178 |  | 233,817
Less: non-current portion |  | ​ | ​ | ​ | ​ | ​
Trade payables |  | 101,221 | ​ | 66,778 | ​ | 59,808
Other payables |  | 1,332 | ​ | 739 | ​ | 1,001
Non-current trade and other payables |  | 102,553 | ​ | 67,517 | ​ | 60,809
Current trade and other payables |  | 207,346 | ​ | 192,661 | ​ | 173,008
​ 25 Trade and other payables (continued) Trade payables include transfer fees and other associated costs in relation to the acquisition of players’ registrations of £188,765,000 (30 June 2021: £136,309,000; 31 December 2020: £132,036,000) of which £101,221,000 (30 June 2021: £66,778,000; 31 December 2020: £59,808,000) is due after more than one year. Of the amount due after more than one year, £54,120,000 (30 June 2021: £40,228,000; 31 December 2020: £39,406,000) is expected to be paid between 1 and 2 years, and the balance of £47,101,000 (30 June 2021: £26,550,000; 31 December 2020: £20,402,000) is expected to be paid between 2 and 5 years. The fair value of trade payables as at 31 December 2021 was £210,747,000 (30 June 2021: £145,775,000; 31 December 2020: £147,896,000) 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 for the periods ended 29 February 2020 and 31 May 2020, originally due 31 March 2020 and 30 June 2020 respectively, were deferred, with the payment due being spread over monthly instalments from March 2021 to January 2022. The amount deferred as of 31 December 2021 is £1,424,000.

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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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