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Revenue from contracts with customers (Tables)

6 Months Ended

Dec. 31, 2024

Revenue from contracts with customers

Schedule of revenue derived from principal activity

​

​	​	​	​	​	​	​	​	​
​	​	Three months ended			​	Six months ended
​	​	31 December			​	31 December
​	​	2024	​	2023	​	2024	​	2023
​		£’000		£’000		£’000		£’000
Sponsorship	​	42,949	​	39,156	​	94,709	​	95,322
Retail, merchandising, apparel & product licensing	​	42,129	​	32,606	​	75,647	​	66,821
Commercial		85,078	​	71,762		170,356		162,143
Domestic competitions	​	49,700	​	59,734	​	76,780	​	89,678
European competitions	​	10,802	​	45,177	​	12,773	​	52,692
Other	​	1,160	​	1,529	​	3,369	​	3,417
Broadcasting		61,662	​	106,440		92,922		145,787
Matchday		51,960	​	47,554		78,487		74,922
​		198,700	​	225,756		341,765		382,852

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 period	​	105,882
Cash received/amounts invoiced during the period	​	(87,395)
At 31 December 2023		61,819
Recognized in revenue during the period		38,994
Cash received/amounts invoiced during the period		(61,035)
At 30 June 2024		39,778
Recognized in revenue during the period		94,657
Cash received/amounts invoiced during the period	​	(74,588)
At 31 December 2024		59,847

​

​	​	​	​	​	​	​
​		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 period	​	134,384	​	—	​	134,384
Cash received/amounts invoiced during the period	​	(115,803)	​	—	​	(115,803)
Reclassified to non-current during the period	​	1,400	​	(1,400)	​	—
At 31 December 2023		(149,643)		(8,059)		(157,702)
Recognized in revenue during the period		126,256		—		126,256
Cash received/amounts invoiced during the period		(172,529)		—		(172,529)
Reclassified to current during the period		(2,712)		2,712		—
At 30 June 2024		(198,628)		(5,347)		(203,975)
Recognized in revenue during the period		146,080		—		146,080
Cash received/amounts invoiced during the period		(111,975)		—		(111,975)
Reclassified to current during the period		(1,201)		1,201		—
At 31 December 2024		(165,724)	​	(4,146)		(169,870)

​

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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 2023-01-01
-Paragraph 114
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-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 2023-01-01
-Paragraph 118
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&anchor=para_118&doctype=Standard
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