Transparency data

Trade receivables, financial and other assets

Updated 12 November 2015
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20. Trade receivables, financial and other assets
 £000
Current – Amounts falling due within one year
VAT
Trade receivables
Deposits and advances
Advances to Returning Officers for Parliamentary Elections
Other receivables
Prepayments and accrued income
Deferred consideration from Capita Business Services Limited (1)
Non-current – Amounts falling due after more than one year
Deferred consideration from Equiniti Group (1)
Deferred consideration from Capita Business Services Limited (2)
Total
(1) Cabinet Office sold 11% of its shareholding in MyCSP Limited to Equiniti Group in return for a consideration of £8 million; see Note 6 Income. Equiniti Group has deferred payment of £4 million to be paid in September 2016.
(2) Cabinet Office transferred its 51 ‘B’ Ordinary shares in AXELOS Limited to AXELOS’s immediate parent, Capita Business Services Limited (CBSL), in return for consideration of £38.2 million; see Note 6 Income. CBSL has deferred payment of £25.850 million to be paid in 33 equal monthly instalments between April 2014 and December 2016.
Trade receivables are non-interest bearing and are generally on 30 days’ terms and are shown net of a provision for impairment. Movements in the provision for impairment of receivables were as follows:
 £000
At 1 April
Charge for the year
Amounts written off
Unused amounts reversed
At 31 March
The analysis of trade receivables that were past due but not impaired is as follows:
 £000
Neither past due nor impaired
Past due but not impaired
< 30 days
30 – 60 days
60 – 90 days
90 – 120 days
> 120 days
At 31 March
 £000
Current – Amounts falling due within one year
Balances with other central government bodies
Balances with local authorities
Balances with NHS Bodies
Balances with public corporations and trading funds
Subtotal: intra-government balances
Balances with bodies external to government
Total
 £000
Non-current – Amounts falling due after more than one year
Balances with other central government bodies
Balances with local authorities
Balances with NHS Bodies
Balances with public corporations and trading funds
Subtotal: intra-government balances
Balances with bodies external to government
Total