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Trade receivables

6 Months Ended

Dec. 31, 2022

Trade receivables.

Trade receivables

20 Trade receivables


		31 December		30 June		31 December
		2022		2022		2021
		£’000		£’000		£’000
Trade receivables		150,863		91,207		103,082
Less: provision for impairment of trade receivables		(13,230)		(12,240)		(7,995)
Net trade receivables		137,633		78,967		95,087
Less: non-current portion
Trade receivables		21,224		29,757		41,024
Current trade receivables		116,409		49,210		54,063

Net trade receivables include transfer fees receivable from other football clubs of £55,311,000 (30 June 2022: £50,418,000; 31 December 2021: £61,256,000) of which £21,224,000 (30 June 2022: £29,757,000; 31 December 2021: £41,024,000) is receivable after more than one year. Net trade receivables also include £35,087,000 (30 June 2022: £19,903,000; 31 December 2021: £21,497,000) 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.

Gross contractual trade receivables pre discounting as at 31 December 2022 were £139,199,000 (30 June 2022: £80,150,000; 31 December 2021: £96,805,000).