I think I misread your post. Sorry. I hadn’t realised you were talking about the previous sale.
The sale TO Coolsilk in April 2021 was only of the land wasn’t it? Not sure if Coolsilk and the football club counted as Group companies, but they might have done.
The sale FROM Coolsilk to Hilton (or the club or whoever) wouldn’t be, because they’re clearly separate entities and there isn’t a Going Concern being transferred in 2023.