Provisions (Tables)

6 Months Ended

Dec. 31, 2025


		Tax⁽¹⁾		Other⁽²⁾		Total
		£’000		£’000		£’000
At 1 July 2024		7,335		460		7,795
Charged to profit or loss:
Reassessment of provisions		128		47		175
At 31 December 2024		7,463		507		7,970
Charged to profit or loss:
Reassessment of provisions		2,693		5,314		8,007
At 30 June 2025		10,156		5,821		15,977
Charged to profit or loss:
Movement in provisions		(153)		62		(91)
At 31 December 2025		10,003		5,883		15,886
Less: non-current portion
Provisions		—		—		—
Current provisions		10,003		5,883		15,886

(1)	Tax provisions

Provisions in respect of player related tax matters. The timing of cash outflows are by their nature uncertain but it is management’s best estimate that these will be made within the next 12 months.

⁽²⁾Other provisions

Other provisions comprise management’s best estimates of a number of individually immaterial future liabilities. The amounts and timing of cash outflows are by their nature uncertain.

Manchester United plc 6-K