XML 83 R76.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Net finance (costs)/income (Details) - GBP (£) £ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2023 | Dec. 31, 2022
Net finance (costs)/income |  |  |  |  |
Interest payable on bank loans and overdrafts |  | £ (65) | £ (393) | £ (313) | £ (1,206)
Interest payable on secured term loan facility, senior secured notes and revolving facilities |  | (10,407) | (7,552) | (18,798) | (13,762)
Interest payable on lease liabilities (Note 15) |  | (72) | (41) | (348) | (64)
Amortization of issue costs on secured term loan facility, senior secured notes and revolving facilities |  | (570) | (188) | (753) | (365)
Foreign exchange losses on retranslation of unhedged US dollar borrowings |  |  |  | (421) | (2,703)
Unwinding of discount relating to registrations |  | (4,471) | (2,305) | (7,951) | (3,477)
Interest on provisions |  | (62) | (78) | (149) | (138)
Hedge ineffectiveness on cash flow hedges |  |  |  |  | (241)
Fair value movement on derivative financial instruments: |  |  |  |  |
Embedded foreign exchange derivatives |  | (946) | (15,720) | (9,109) |
Total finance costs |  | (16,593) | (26,277) | (37,842) | (21,956)
Interest receivable on short-term bank deposits |  | 223 | 61 | 572 | 191
Foreign exchange gains on retranslation of unhedged US dollar borrowings |  | 13,332 | 37,737 |  |
Hedge ineffectiveness on cash flow hedges |  | 2,763 | 594 | 2,376 |
Fair value movement on derivative financial instruments: |  |  |  |  |
Embedded foreign exchange derivatives |  |  |  |  | 2,892
Total finance income | [1] | 16,318 | 38,392 | 2,948 | 3,083
Net finance (costs)/income |  | £ (275) | £ 12,115 | £ (34,894) | £ (18,873)
[1] | Each element of finance income is split based on its position in both the three months ended 31 December 2023 and the six months ended 31 December 2023. In the current year, exchange rate fluctuations have resulted in income for the three months ended 31 December 2023 that is greater than the total net position across the six months ended 31 December 2023.

X
- Definition The amount of expense recognised due to the unwinding of the discount on provisions other than provisions from employee benefits, resulting from the effect of the passage of time. [Refer: Other provisions] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ExpenseDueToUnwindingOfDiscountOnProvisions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of costs associated with financing activities of the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 82 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_82_b&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_FinanceCosts
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of income associated with interest and other financing activities of the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_85&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_FinanceIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of income or cost associated with interest and other financing activities of the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 85 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_85&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_FinanceIncomeCost
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of interest expense on bank loans and overdrafts. [Refer: Interest expense; Bank overdrafts] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_InterestExpenseOnBankLoansAndOverdrafts
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_InterestExpenseOnDebtInstrumentsIssued
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of interest expense on lease liabilities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Paragraph 53 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_53_b&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_InterestExpenseOnLeaseLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of interest income on deposits. [Refer: Interest income] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_InterestIncomeOnDeposits
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of Amortization of issue costs on secured term loan facility and senior secured notes + References No definition available. + Details
Name: | manu_AmortizationOfIssueCostsOnSecuredTermLoanFacilityAndSeniorSecuredNotes
Namespace Prefix: | manu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Fair value gain on embedded foreign exchange derivatives + References No definition available. + Details
Name: | manu_FairValueGainOnEmbeddedForeignExchangeDerivatives
Namespace Prefix: | manu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition no definition available + References No definition available. + Details
Name: | manu_FairValueGainsOnDerivativeFinancialInstrumentsAbstract
Namespace Prefix: | manu_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value loss on embedded foreign exchange derivatives + References No definition available. + Details
Name: | manu_FairValueLossOnEmbeddedForeignExchangeDerivatives
Namespace Prefix: | manu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | manu_FairValueLossesOnDerivativeFinancialInstrumentsAbstract
Namespace Prefix: | manu_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of foreign exchange gains on retranslation of unhedged borrowings included in finance income. + References No definition available. + Details
Name: | manu_ForeignExchangeGainsOnRetranslationOfUnhedgedUsDollarBorrowings
Namespace Prefix: | manu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Foreign exchange losses on retranslation of unhedged US dollar borrowings + References No definition available. + Details
Name: | manu_ForeignExchangeLossesOnRetranslationOfUnhedgedUsDollarBorrowings
Namespace Prefix: | manu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Gains On Ineffectiveness Of Cash Flow Hedges Recognised In Profit Or Loss + References No definition available. + Details
Name: | manu_GainsOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
Namespace Prefix: | manu_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The (losses) on the ineffective portion of cash flow hedges recognised in profit or loss. + References No definition available. + Details
Name: | manu_LossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
Namespace Prefix: | manu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition No definition. + References No definition available. + Details
Name: | manu_NetFinanceCostsAbstract
Namespace Prefix: | manu_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The expense related to unwinding of discount relating to registrations + References No definition available. + Details
Name: | manu_UnwindingOfDiscountRelatingToRegistrations
Namespace Prefix: | manu_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration