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Revenue from contracts with customers (Tables)

12 Months Ended

Jun. 30, 2024

Revenue from contracts with customers

Schedule of revenue derived from principal activity

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​	​	​	​	​	​	​
​		2024		2023		2022
​		£’000		£’000		£’000
Sponsorship	​	177,770	​	189,496	​	147,881
Retail, merchandising, apparel & products licensing revenue	​	125,106	​	113,390	​	109,939
Commercial		302,876		302,886		257,820
Domestic competitions	​	161,713	​	174,471	​	140,629
European competitions	​	53,812	​	28,504	​	67,477
Other	​	6,220	​	6,120	​	6,741
Broadcasting		221,745		209,095		214,847
Matchday		137,134		136,420		110,534
​		661,755		648,401		583,201

​

​

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

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​	​	​	​	​	​	​
​		2024		2023		2022
​		£’000		£’000		£’000
Customer A		161,098		178,118		146,114
Customer B		90,051		76,169		76,377
Customer C		<10	%	<10	%	67,477

​

Schedule of assets and liabilities related to contracts with customers

​

​	​	​
​	​	Current contract
​	​	assets – accrued
​	​	revenue
​		£’000
At 1 July 2022	​	36,239
Recognized in revenue during the year	​	53,840
Cash received/amounts invoiced during the year	​	(46,747)
At 30 June 2023	​	43,332
Recognized in revenue during the year	​	49,536
Cash received/amounts invoiced during the year	​	(53,090)
At 30 June 2024	​	39,778

​

​	​	​	​	​	​	​
​		Current contract		Non-current		Total contract
​	​	liabilities –	​	contract liabilities –	​	liabilities –
​	​	deferred revenue	​	deferred revenue	​	deferred revenue
​		£’000		£’000		£’000
At 1 July 2022		(165,847)	​	(16,697)	​	(182,544)
Recognized in revenue during the year		170,593	​	—	​	170,593
Cash received/amounts invoiced during the year		(164,332)	​	—	​	(164,332)
Reclassified during the year		(10,038)	​	10,038	​	—
At 30 June 2023		(169,624)	​	(6,659)	​	(176,283)
Recognized in revenue during the year		178,853	​	—	​	178,853
Cash received/amounts invoiced during the year		(206,545)	​	—	​	(206,545)
Reclassified during the year		(1,312)	​	1,312	​	—
At 30 June 2024		(198,628)	​	(5,347)	​	(203,975)

​

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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
-Name IFRS
-Number 15
-IssueDate 2023-01-01
-Paragraph 114
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&anchor=para_114&doctype=Standard
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- Definition

The disclosure of major customers.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2023-01-01
-Paragraph 34
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_34&doctype=Standard
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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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2023-01-01
-Paragraph 118
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&anchor=para_118&doctype=Standard
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