This is what you call great analysis, page-113

Well yes for the cash receipts and deferred revenue that existed at 30/6 if you expect 100% acceptance rate on clients that should be revenue. As no cancellation fee paid out to date then should be eventual revenue but I expect some swapping in of customers which would throw off the timing and may result in some of the cash receipts at 30/6 still sitting in deferred revenue liability when had first customer accepted it would have already been getting amortised into revenue.

That’s just the position at 30/6 though. There were a lot of cash receipts in the last hal since 1 July to 31 dec which would first be booked as Dr cash and Cr deferred revenue liability.
How much of those cash receipts are now linked to customer acceptances and are now in the revenue stage I’m not sure about. That entry would be dr 1/12 of cash receipt in deferred revenue each month since acceptance and Cr revenue 1/12 which is the eventual realisation of revenue which is the end game we want