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Revenue from contracts with customers (Tables)

12 Months Ended

Jun. 30, 2022

Revenue from contracts with customers

Schedule of revenue derived from principal activity

​

​	​	​	​	​	​	​
​		2022		2021		2020
​		£’000		£’000		£’000
Sponsorship	​	147,881	​	140,209	​	182,709
Retail, merchandising, apparel & products licensing revenue	​	109,939	​	91,996	​	96,335
Commercial		257,820		232,205		279,044
Domestic competitions	​	140,629	​	174,683	​	115,415
European competitions	​	67,477	​	73,827	​	16,836
Other	​	6,741	​	6,305	​	7,952
Broadcasting		214,847		254,815		140,203
Matchday		110,534		7,097		89,794
​		583,201		494,117		509,041

​

Schedule of revenue derived from entities accounting for more than 10% of revenue

​

​	​	​	​	​	​	​	​
​		2022		2021		2020	​
​		£’000		£’000		£’000	​
Customer A		146,114		177,160		118,069	​
Customer B		76,377		77,426		77,852	​
Customer C		67,477	​	73,827	​	<10	%
Customer D		<10	%	<10	%	52,269	​

​

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 year	​	39,037
Cash received/amounts invoiced during the year	​	(43,973)
Loss allowance	​	(486)
At 30 June 2021	​	40,544
Recognized in revenue during the year	​	34,948
Cash received/amounts invoiced during the year	​	(39,253)
At 30 June 2022	​	36,239

​

​

​	​	​	​	​	​	​
​		Current contract		Non-current		Total contract
​	​	liabilities –	​	contract liabilities –	​	liabilities –
​	​	deferred revenue	​	deferred revenue	​	deferred revenue
​		£’000		£’000		£’000
At 1 July 2020		(171,574)	​	(18,759)	​	(190,333)
Recognized in revenue during the year		135,560	​	—	​	135,560
Cash received/amounts invoiced during the year		(86,153)	​	—	​	(86,153)
Reclassified during the year		4,183	​	(4,183)	​	—
At 30 June 2021		(117,984)	​	(22,942)	​	(140,926)
Recognized in revenue during the year		108,001	​	—	​	108,001
Cash received/amounts invoiced during the year		(149,619)	​	—	​	(149,619)
Reclassified during the year		(6,245)	​	6,245	​	—
At 30 June 2022		(165,847)	​	(16,697)	​	(182,544)

​

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- Definition

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

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- Definition

The disclosure of major customers.

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- Definition

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

+ References

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-Number 15
-IssueDate 2021-01-01
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