XML 295 R52.htm IDEA: XBRL DOCUMENT v3.23.1

Trade and other receivables (Tables)

12 Months Ended

Dec. 31, 2022

Trade and other receivables.

Schedule of components of trade and other receivables

​

​	​	​	​	​
​	​	2022	​	2021
​	​	£m		£m
Trade receivables		692		474
Less: provision for impairment of trade receivables		(70)		(50)
Trade receivables – net		622		424
Other receivables		110		63
Prepayments		79		35
Accrued income1		111		19
Total		922		541
​	​	​	​	​
Analysed as follows:		​
Non-current		90		14
Current		832		527
Total		922		541

1. Accrued income has increased in the year primarily due to the acquisition of Terminix. At the balance sheet date, US Terminix makes up £90m (2021: £nil) of the accrued income balance.

Schedule of analysis of the Group's provision for impairment of trade receivables

​

​	​	​	​	​
​		2022		2021
​	​	£m	​	£m
At 1 January		50		61
Exchange differences		—		(1)
Additional provision		30		26
Receivables written off as uncollectable		(27)		(19)
Unused amounts reversed		(5)		(17)
Acquisition of companies and businesses	​	22	​	—
At 31 December		70		50

​

Schedule of ageing of trade receivables and provision for impairment

​

​	​	​	​	​	​	​	​	​
​		Trade		Provision for		Trade		Provision for
​	​	receivables	​	impairment	​	receivables	​	impairment
​	​	2022	​	2022	​	2021	​	2021
​	​	£m	​	£m	​	£m	​	£m
Not due		290		(4)		224		(2)
Overdue by less than 1 month		155		(4)		100		(2)
Overdue by between 1 and 3 months		117		(6)		66		(3)
Overdue by between 3 and 6 months		55		(8)		30		(4)
Overdue by between 6 and 12 months		38		(18)		23		(13)
Overdue by more than 12 months		37		(30)		31		(26)
At 31 December		692		(70)		474		(50)

​

Schedule of carrying amounts of the Group's trade receivables denominated in different currencies

​

​	​	​	​	​
​	​	2022	​	2021
​	​	£m	​	£m
Pound sterling		48		52
Euro		159		150
US dollar		301		133
Other currencies		184		139
Carrying value		692		474

​

X

- Definition

The disclosure of the provision matrix.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 7
-IssueDate 2022-03-24
-Paragraph 35N
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35N&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_DisclosureOfProvisionMatrixExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2022-03-24
-Paragraph 35H
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35H&doctype=Standard
-URIDate 2022-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2022-03-24
-Paragraph 35I
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_35I&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_TradeAndOtherReceivablesAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information about carrying amounts of the Group's trade receivables denominated in different currencies.

+ References

No definition available.

+ Details

Name:	rto_ScheduleOfCarryingAmountsOfTradeReceivablesDenominatedInDifferentCurrenciesExplanatoryTableTextBlock
Namespace Prefix:	rto_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information about trade and other receivables.

+ References

No definition available.

+ Details

Name:	rto_ScheduleOfTradeAndOtherReceivablesExplanatoryTableTextBlock
Namespace Prefix:	rto_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration