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Financial risk management - Credit risk (Details) - GBP (£) | 12 Months Ended |
--- | --- | ---
Jun. 30, 2022 | Jun. 30, 2021
Details of credit risk |  |
Number of days for payment that specific agreements may go beyond | 30 days |
Trade receivables | £ 78,967,000 | £ 70,774,000
Transfer fees receivable | £ 50,418,000 | 43,153,000
Percentage of provision for trade receivables that are past due and impaired | 100.00% |
Minimum |  |
Details of credit risk |  |
Credit term for other sales | 14 days |
Maximum |  |
Details of credit risk |  |
Credit term for other sales | 30 days |
Cost / gross value |  |
Details of credit risk |  |
Trade receivables | £ 91,207,000 | 75,745,000
Trade receivables | Cost / gross value |  |
Details of credit risk |  |
Financial assets | 91,207,000 | 75,745,000
Trade receivables | Cost / gross value | Neither past due nor impaired |  |
Details of credit risk |  |
Financial assets | 64,434,000 | 58,579,000
Trade receivables | Cost / gross value | Past due, not impaired |  |
Details of credit risk |  |
Financial assets | 14,533,000 | 12,195,000
Trade receivables | Cost / gross value | Not past due, impaired |  |
Details of credit risk |  |
Financial assets | 110,000 | 549,000
Trade receivables | Cost / gross value | Past due, impaired |  |
Details of credit risk |  |
Financial assets | £ 12,130,000 | £ 4,422,000

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- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_25&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 35H -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35H&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 35I -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35I&doctype=Standard -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 35M -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35M&doctype=Standard -URIDate 2021-03-24 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 35N -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35N&doctype=Standard -URIDate 2021-03-24 + Details
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