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Trade receivables

6 Months Ended

Dec. 31, 2023

Trade receivables.

Trade receivables

20Trade receivables


		31 December		30 June		31 December
		2023		2023		2022
		£’000		£’000		£’000
Trade receivables		124,019		69,729		150,863
Less: provision for impairment of trade receivables		(18,133)		(16,259)		(13,230)
Net trade receivables		105,886		53,470		137,633
Less: non-current portion
Trade receivables		24,498		22,303		21,224
Current trade receivables		81,388		31,167		116,409

Net trade receivables include transfer fees receivable from other football clubs of £52,220,000 (30 June 2023: £42,309,000; 31 December 2022: £55,311,000) of which £24,498,000 (30 June 2023: £22,303,000; 31 December 2022: £21,224,000) is receivable after more than one year. Net trade receivables also include £24,591,000 (30 June 2023: £13,207,000; 31 December 2022: £35,087,000) 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 2023 were £108,900,000 (30 June 2023: £54,393,000; 31 December 2022: £139,199,000).