Note 15
15. Trade and other receivables
| 2009 | 2008 |
|---|---|---|
Amounts falling due within one year: |
|
|
Trade receivables | 56.3 | 64.0 |
Less: Provision for impairment of receivables | (1.1) | (1.1) |
Trade receivables – net | 55.2 | 62.9 |
Amounts owed by related parties | 55.0 | 36.9 |
Other debtors | 2.9 | 2.7 |
Prepayments and accrued income | 15.7 | 16.1 |
| 128.8 | 118.6 |
As at 29 March 2009, trade receivables of £1.1 million (2008 £1.0 million) were impaired. The ageing of these receivables is as follows:
| 2009 | 2008 |
|---|---|---|
Up to 3 months | 0.2 | 0.4 |
3 to 6 months | 0.2 | 0.3 |
Over 6 months | 0.7 | 0.3 |
| 1.1 | 1.0 |
As at 29 March 2009, trade receivables of £16.1 million (2008 £10.6 million) were past due but not impaired. The ageing analysis of these trade receivables is as follows:
| 2009 | 2008 |
|---|---|---|
Up to 3 months | 9.6 | 9.7 |
3 to 6 months | 1.0 | 0.8 |
Over 6 months | 0.2 | 0.1 |
| 10.8 | 10.6 |
Movements on the Group provision for impairment of trade receivables are as follows:
| 2009 | 2008 |
|---|---|---|
At 31 March 2008 | 1.1 | 1.0 |
Additions in year | 0.2 | 0.1 |
Provision for receivables impairment | 0.7 | 0.6 |
Receivables written off during the year as uncollectible | (0.7) | (0.4) |
Unused amounts reversed | (0.2) | (0.2) |
At 29 March 2009 | 1.1 | 1.1 |
The creation and release of provision for impaired receivables is included in operating costs in the profit and loss account (note 4).
