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Revenue from contracts with customers (Tables)

6 Months Ended

Dec. 31, 2022

Revenue from contracts with customers

Schedule of revenue derived from principal activity

​

​	​	​	​	​	​	​	​	​
​	​	Three months ended			​	Six months ended
​	​	31 December			​	31 December
​	​	2022	​	2021	​	2022	​	2021
​		£’000		£’000		£’000		£’000
Sponsorship	​	50,423	​	35,215	​	108,234	​	71,484
Retail, merchandising, apparel & product licensing	​	28,266	​	29,193	​	57,843	​	57,289
Commercial		78,689	​	64,408		166,077		128,773
Domestic competitions	​	44,399	​	46,383	​	72,026	​	69,262
European competitions	​	12,895	​	38,266	​	18,582	​	56,813
Other	​	1,495	​	1,764	​	3,184	​	3,680
Broadcasting		58,789	​	86,413		93,792		129,755
Matchday		29,890	​	34,619		51,153		53,373
​		167,368	​	185,440		311,022		311,901

​

Schedule of assets and liabilities related to contracts with customers

​

​	​	​
​		Current
​	​	contract assets
​	​	– accrued
​	​	revenue
​	​	£’000
At 1 July 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
Recognized in revenue during the period		33,567
Cash received/amounts invoiced during the period		(67,156)
At 30 June 2022		36,239
Recognized in revenue during the period		64,230
Cash received/amounts invoiced during the period		(46,964)
At 31 December 2022		53,505

​

​

​	​	​	​	​	​	​
​		Current		Non-current		​
​	​	contract	​	contract	​	Total contract
​	​	liabilities –	​	liabilities –	​	liabilities –
​	​	deferred	​	deferred	​	deferred
​	​	revenue	​	revenue	​	revenue
​	​	£’000	​	£’000	​	£’000
At 1 July 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)
Recognized in revenue during the period		31,072		—		31,072
Cash received/amounts invoiced during the period		(33,075)		—		(33,075)
Reclassified to current during the period		(7,913)		7,913		—
At 30 June 2022		(165,847)		(16,697)		(182,544)
Recognized in revenue during the period		132,606		—		132,606
Cash received/amounts invoiced during the period		(117,890)		—		(117,890)
Reclassified to current during the period		(9,423)		9,423		—
At 31 December 2022		(160,554)	​	(7,274)		(167,828)

​

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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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Number 15
-IssueDate 2021-01-01
-Paragraph 114
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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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-Name IFRS
-Number 15
-IssueDate 2021-01-01
-Paragraph 118
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2021-en-r&anchor=para_118&doctype=Standard
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