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Revenue from contracts with customers (Tables)

6 Months Ended

Dec. 31, 2023

Revenue from contracts with customers

Schedule of revenue derived from principal activity

​

​	​	​	​	​	​	​	​	​
​	​	Three months ended			​	Six months ended
​	​	31 December			​	31 December
​	​	2023	​	2022	​	2023	​	2022
​		£’000		£’000		£’000		£’000
Sponsorship	​	39,156	​	50,423	​	95,322	​	108,234
Retail, merchandising, apparel & product licensing	​	32,606	​	28,266	​	66,821	​	57,843
Commercial		71,762	​	78,689		162,143		166,077
Domestic competitions	​	59,734	​	44,399	​	89,678	​	72,026
European competitions	​	45,177	​	12,895	​	52,692	​	18,582
Other	​	1,529	​	1,495	​	3,417	​	3,184
Broadcasting		106,440	​	58,789		145,787		93,792
Matchday		47,554	​	29,890		74,922		51,153
​		225,756	​	167,368		382,852		311,022

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 period	​	64,230
Cash received/amounts invoiced during the period	​	(46,964)
At 31 December 2022		53,505
Recognized in revenue during the period		38,818
Cash received/amounts invoiced during the period		(48,991)
At 30 June 2023		43,332
Recognized in revenue during the period		105,882
Cash received/amounts invoiced during the period	​	(87,395)
At 31 December 2023		61,819

​

​	​	​	​	​	​	​
​		Current		Non-current		​
​	​	contract	​	contract	​	Total contract
​	​	liabilities –	​	liabilities –	​	liabilities –
​	​	deferred	​	deferred	​	deferred
​	​	revenue	​	revenue	​	revenue
​	​	£’000	​	£’000	​	£’000
At 1 July 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)
Recognized in revenue during the period		141,292		—		141,292
Cash received/amounts invoiced during the period		(149,747)		—		(149,747)
Reclassified to current during the period		(615)		615		—
At 30 June 2023		(169,624)		(6,659)		(176,283)
Recognized in revenue during the period		134,384		—		134,384
Cash received/amounts invoiced during the period		(115,803)		—		(115,803)
Reclassified to current during the period		1,400		(1,400)		—
At 31 December 2023		(149,643)	​	(8,059)		(157,702)

​

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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 2022-03-24
-Paragraph 114
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_114&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 2022-03-24
-Paragraph 118
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2022-en-r&anchor=para_118&doctype=Standard
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