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Trade receivables

6 Months Ended

Dec. 31, 2021

Trade receivables.

Trade receivables

20 Trade receivables


		31 December		30 June		31 December
		2021		2021		2020
		£’000		£’000		£’000
Trade receivables		103,082		75,745		109,348
Less: provision for impairment of trade receivables		(7,995)		(4,971)		(12,108)
Net trade receivables		95,087		70,774		97,240
Less: non-current portion
Trade receivables		41,024		20,404		34,333
Current trade receivables		54,063		50,370		62,907

Net trade receivables include transfer fees receivable from other football clubs of £61,256,000 (30 June 2021: £43,153,000; 31 December 2020: £59,503,000) of which £41,024,000 (30 June 2021: £20,404,000; 31 December 2020: £34,333,000) is receivable after more than one year. Net trade receivables also include £21,497,000 (30 June 2021: £19,032,000; 31 December 2020: £28,529,000) of deferred revenue that is contractually payable to the Group, but recorded in advance of the earnings process, with corresponding amounts recorded as contract liabilities - deferred revenue.

The fair value of net trade receivables as at 31 December 2021 was £96,805,000 (30 June 2021: £71,819,000; 31 December 2020: £99,105,000) before discounting of cash flows.