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v3.23.1

Operating expenses (Details) - GBP (£) £ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2022 | Dec. 31, 2021
Operating expenses |  |  |  |
Employee benefit expenses | £ (77,310) | £ (97,745) | £ (159,566) | £ (186,250)
Depreciation - property, plant and equipment (Note 14) | (2,953) | (3,066) | (5,927) | (6,259)
Depreciation - right-of-use assets (Note 15) | (586) | (443) | (1,020) | (871)
Depreciation - investment property (Note 16) | (70) | (70) | (140) | (140)
Amortization (Note 17) | (44,971) | (38,653) | (85,110) | (73,787)
Sponsorship, other commercial and broadcasting costs | (4,353) | (4,453) | (15,065) | (9,994)
External Matchday costs | (7,703) | (6,777) | (13,659) | (12,438)
Property costs | (5,090) | (2,950) | (9,518) | (5,246)
Other operating expenses | (24,604) | (15,568) | (41,279) | (28,843)
Exceptional items (Note 8) |  | (9,992) |  | (9,992)
Total operating expenses | £ (167,640) | £ (179,717) | £ (331,284) | £ (333,820)

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- Definition The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2021-01-01 -Paragraph 79 -Subparagraph d -Clause iv -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2021-en-r&anchor=para_79_d_iv&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2021-01-01 -Paragraph 76 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2021-en-r&anchor=para_76&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2021-01-01 -Paragraph 75 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2021-en-r&anchor=para_75_a&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2021-01-01 -Paragraph 53 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_53_a&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_102&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_99&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 104 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_104&doctype=Standard -URIDate 2021-03-24 + Details
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