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Leases

6 Months Ended

Dec. 31, 2021

Leases

Leases

15        Leases

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(i)       Amounts recognized in the consolidated balance sheet

​

The balance sheet shows the following amounts relating to leases:

Right-of-use assets:

​

​	​	​	​	​	​	​
​		31 December		30 June		31 December
​	​	2021	​	2021	​	2020
​	​	£’000	​	£’000	​	£’000
Property		3,328		4,004		3,590
Plant and machinery		419		379		340
Total		3,747		4,383		3,930

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Additions to right-of-use assets for the six months ended 31 December 2021 amounted £235,000 and for the year ended 30 June 2021 amounted to £1,522,000.

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15        Leases (continued)

Lease liabilities:

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​	​	​	​	​	​	​
​		31 December		30 June		31 December
​	​	2021	​	2021	​	2020
​	​	£’000	​	£’000	​	£’000
Current		763		1,257		568
Non-current		2,994		3,083		3,255
Total lease liabilities		3,757		4,340		3,823

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The following table provides an analysis of the movements in lease liabilities:

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​	​	​
​		£’000
At 1 July 2020		4,393
Cash flows		(842)
Acquisition	​	219
Accretion expense		53
At 31 December 2020		3,823
Cash flows		(843)
Acquisition		1,303
Accretion expense		57
At 30 June 2021		4,340
Cash flows		(868)
Acquisition		235
Accretion expense		50
At 31 December 2021		3,757

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(ii)       Amounts recognized in the consolidated statement of profit or loss:

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​	​	​	​	​	​	​	​	​
​		​	​	​	​	​		​
​	Three months ended				​	Six months ended
​	​	31 December			​	31 December
​		2021		2020		2021		2020
​	​	£’000	​	£’000	​	£’000	​	£’000
Depreciation charge of right-of-use assets			​	​	​	​
Property		(388)	​	(383)	​	(772)		(765)
Plant and machinery		(55)	​	(43)	​	(99)		(83)
​		(443)	​	(426)	​	(871)		(848)
Interest expense (included in finance costs)		(25)	​	(26)	​	(50)		(54)
Expense relating to short-term leases (included in operating expenses)		(97)	​	(126)	​	(193)		(261)
Expense relating to low value leases (included in operating expenses)		(10)	​	(10)	​	(21)		(21)

​

X

- Definition

The entire disclosure for leases.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2020-01-01
-Section Presentation
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI
-URIDate 2020-01-01

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2020-01-01
-Section Disclosure
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI
-URIDate 2020-01-01

+ Details

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X

- References

No definition available.

+ Details

Name:	manu_IfrsLeasesAbstract
Namespace Prefix:	manu_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration