I wouldn't be so sure on that as the balance sheet at 30th June lists "Cash at bank and in hand".... unless they have a way of not banking or at least accounting differently for revenue received in April, May and June in that financial year...it would have to be shown somewhere though!
The early sale of season tickets for season 23/24 (cash received before June 30th 2023) will be the most significant part of Deferred Income in Creditors falling due within one year in Note 8. I don't know how our owners manage the Clubs Bank account but it would make sense not to leave monies earning nothing in the bank when they could utilise it elsewhere via their loan account balances.
The accounting treatment will be in compliance with the accruals concept (matching costs with revenues in the period to which they apply).