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Revenue from contracts with customers (Tables)

6 Months Ended

Dec. 31, 2021

Revenue from contracts with customers

Schedule of revenue derived from principal activity

​

​	​	​	​	​	​	​	​	​
​	​	Three months ended			​	Six months ended
​	​	31 December			​	31 December
​	​	2021	​	2020	​	2021	​	2020
​		£’000		£’000		£’000		£’000
Sponsorship	​	35,215	​	37,780	​	71,484	​	74,286
Retail, merchandising, apparel & product licensing	​	29,193	​	24,832	​	57,289	​	48,028
Commercial		64,408	​	62,612		128,773		122,314
Domestic competitions	​	46,383	​	51,706	​	69,262	​	87,989
European competitions	​	38,266	​	55,421	​	56,813	​	65,054
Other	​	1,764	​	1,577	​	3,680	​	3,259
Broadcasting		86,413	​	108,704		129,755		156,302
Matchday		34,619	​	1,534		53,373		3,206
​		185,440	​	172,850		311,901		281,822

Schedule of assets and liabilities related to contracts with customers

​

​	​	​
​		Current
​	​	contract assets
​	​	– accrued
​	​	revenue
​	​	£’000
At 1 July 2020	​	45,966
Recognized in revenue during the period	​	64,354
Cash received/amounts invoiced during the period	​	(44,525)
At 31 December 2020		65,795
Recognized in revenue during the period		37,563
Cash received/amounts invoiced during the period		(62,328)
Loss allowance	​	(486)
At 30 June 2021		40,544
Recognized in revenue during the period		66,055
Cash received/amounts invoiced during the period		(36,771)
At 31 December 2021		69,828

​

​	​	​	​	​	​	​
​		Current		Non-current		​
​	​	contract	​	contract	​	Total contract
​	​	liabilities –	​	liabilities –	​	liabilities –
​	​	deferred	​	deferred	​	deferred
​	​	revenue	​	revenue	​	revenue
​	​	£’000	​	£’000	​	£’000
At 1 July 2020	​	(171,574)	​	(18,759)	​	(190,333)
Recognized in revenue during the period	​	82,929	​	—	​	82,929
Cash received/amounts invoiced during the period	​	(43,815)	​	—	​	(43,815)
Reclassified to current during the period	​	(4,987)	​	4,987	​	—
At 31 December 2020		(137,447)		(13,772)		(151,219)
Recognized in revenue during the period		74,272		—		74,272
Cash received/amounts invoiced during the period		(63,979)		—		(63,979)
Reclassified to current during the period		9,170		(9,170)		—
At 30 June 2021		(117,984)		(22,942)		(140,926)
Recognized in revenue during the period		75,882		—		75,882
Cash received/amounts invoiced during the period		(115,497)		—		(115,497)
Reclassified to current during the period		1,668		(1,668)		—
At 31 December 2021		(155,931)	​	(24,610)		(180,541)

​

6        Revenue from contracts with customers (continued)

6.2     Assets and liabilities related to contracts with customers (continued)

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- References

No definition available.

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- Definition

The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]

+ References

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-IssueDate 2020-01-01
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- Definition

The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]

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-Name IFRS
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