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Revenue from contracts with customers (Tables)

12 Months Ended

Jun. 30, 2025

Revenue from contracts with customers

Schedule of revenue derived from principal activity

​

​	​	​	​	​	​	​
​		2025		2024		2023
​		£’000		£’000		£’000
Sponsorship	​	188,421	​	177,770	​	189,496
Retail, merchandising, apparel & products licensing revenue	​	144,853	​	125,106	​	113,390
Commercial		333,274		302,876		302,886
Domestic competitions	​	136,115	​	161,713	​	174,471
European competitions	​	31,084	​	53,812	​	28,504
Other	​	5,778	​	6,220	​	6,120
Broadcasting		172,977		221,745		209,095
Matchday		160,263		137,134		136,420
​		666,514		661,755		648,401

​

​

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

​

​	​	​	​	​	​	​
​		2025		2024		2023
​		£’000		£’000		£’000
Customer A		141,095		161,098		178,118
Customer B		87,877		90,051		76,169

​

Schedule of assets and liabilities related to contracts with customers

​

​	​	​
​	​	Current
​	​	contract assets –
​	​	accrued revenue
​		£’000
At 1 July 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
Recognized in revenue during the year	​	19,528
Cash received/amounts invoiced during the year	​	(39,778)
At 30 June 2025	​	19,528

​

​	​	​	​	​	​	​
​		Current		Non-current		​
​	​	contract	​	contract	​	Total contract
​	​	liabilities –	​	liabilities –	​	liabilities –
​	​	deferred	​	deferred	​	deferred
​	​	revenue	​	revenue	​	revenue
​		£’000		£’000		£’000
At 1 July 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)
Recognized in revenue during the year		198,628	​	—	​	198,628
Cash received/amounts invoiced during the year		(206,058)	​	—	​	(206,058)
Reclassified during the year		568	​	(568)	​	—
At 30 June 2025		(205,490)	​	(5,915)	​	(211,405)

​

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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 2024-01-01
-Paragraph 114
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-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 2024-01-01
-Paragraph 34
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-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 2024-01-01
-Paragraph 118
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&anchor=para_118&doctype=Standard
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