XML 41 R34.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Cash used in operations | 6 Months Ended
--- | ---
Dec. 31, 2023
Cash used in operations |
Cash used in operations | 28Cash used in operations ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three months ended | ​ | Six months ended
​ | ​ | 31 December | ​ | 31 December
​ |  | 2023 |  | 2022 |  | 2023 |  | 2022
​ | ​ | £’000 | ​ | £’000 | ​ | £’000 | ​ | £’000
Profit/(loss) before income tax |  | 27,219 |  | 9,255 |  | (5,585) |  | (25,115)
Adjustments for: |  | ​ |  | ​ |  | ​ |  | ​
Depreciation |  | 4,153 |  | 3,609 |  | 8,255 |  | 7,087
Amortization |  | 50,495 |  | 44,971 |  | 97,340 |  | 85,110
(Profit)/loss on disposal of intangible assets |  | (399) |  | 2,588 |  | (29,880) |  | (14,020)
Net finance costs/(income) |  | 275 |  | (12,115) |  | 34,894 |  | 18,873
Non-cash employee benefit expense - equity-settled share-based payments | ​ | 736 | ​ | 626 | ​ | 1,476 | ​ | 1,155
Foreign exchange losses on operating activities |  | 619 |  | 5,140 |  | 477 |  | 3,967
Reclassified from hedging reserve |  | 250 |  | (367) |  | (2) |  | (530)
Changes in working capital: |  | ​ |  | ​ |  | ​ |  | ​
Inventories |  | 1,022 |  | 480 |  | (859) |  | (1,072)
Prepayments | ​ | 9,286 | ​ | 4,638 | ​ | (10,833) | ​ | (10,928)
Contract assets – accrued revenue | ​ | (14,476) | ​ | (7,366) | ​ | (18,487) | ​ | (17,266)
Trade receivables | ​ | (39,110) | ​ | (64,070) | ​ | (44,355) | ​ | (48,087)
Other receivables |  | 9,612 |  | (497) |  | 7,863 |  | (857)
Contract liabilities – deferred revenue | ​ | (64,780) | ​ | (23,898) | ​ | (18,581) | ​ | (14,716)
Trade and other payables |  | (23,602) |  | (19,821) |  | (31,839) |  | (36,974)
Provisions | ​ | 688 | ​ | 194 | ​ | (2,025) | ​ | 359
Cash used in operations |  | (38,012) |  | (56,633) |  | (12,141) |  | (53,014)
​

X
- Definition The entire disclosure for a statement of cash flows. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Section Presentation of a statement of cash flows -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS07_g10-17__IAS07_g10-17_TI -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfCashFlowStatementExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition not applicable + References No definition available. + Details
Name: | manu_CashUsedInGeneratedFromOperationsAbstract
Namespace Prefix: | manu_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration