XML 324 R50.htm IDEA: XBRL DOCUMENT v3.24.1

Trade and other receivables (Tables)

12 Months Ended

Dec. 31, 2023

Trade and other receivables.

Schedule of components of trade and other receivables

​

​	​	​	​	​
​	​	​	​	Retrospectively
​	​	​	​	adjusted
​	​	2023	​	20221
​	​	£m		£m
Trade receivables		692		692
Less: provision for impairment of trade receivables		(70)		(70)
Trade receivables – net		622		622
Other receivables2		113		110
Prepayments		68		79
Accrued income1		118		109
Contract assets	​	4	​	—
Total		925		920
​	​	​	​	​
Analysed as follows:		​
Non-current		45		90
Current		880		830
Total		925		920

1. Accrued income has been retrospectively adjusted in 2022 by a decrease of £2m, in accordance with IFRS 3, to reflect measurement period adjustments made relating to the Terminix acquisition (see Note B1).

2. Other receivables are stated net of loss allowance of £nil (2022: £nil).

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

​

​	​	​	​	​
​		2023		2022
​	​	£m	​	£m
At 1 January		70		50
Exchange differences		(4)		—
Additional provision		48		30
Receivables written off as uncollectable		(38)		(27)
Unused amounts reversed		(8)		(5)
Acquisition of companies and businesses	​	2	​	22
At 31 December		70		70

Schedule of ageing of trade receivables and provision for impairment

​

​	​	​	​	​	​	​	​	​
​		Trade		Provision for		Trade		Provision for
​	​	receivables	​	impairment	​	receivables	​	impairment
​	​	2023	​	2023	​	2022	​	2022
​	​	£m	​	£m	​	£m	​	£m
Not due		286		(3)		290		(4)
Overdue by less than 1 month		158		(3)		155		(4)
Overdue by between 1 and 3 months		111		(5)		117		(6)
Overdue by between 3 and 6 months		56		(9)		55		(8)
Overdue by between 6 and 12 months		36		(15)		38		(18)
Overdue by more than 12 months		45		(35)		37		(30)
At 31 December		692		(70)		692		(70)

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

​

​	​	​	​	​
​	​	2023	​	2022
​	​	£m	​	£m
Pound sterling		51		48
Euro		161		159
US dollar		291		301
Other currencies		189		184
Carrying value		692		692

X

- Definition

The disclosure of the provision matrix.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 7
-IssueDate 2023-01-01
-Paragraph 35N
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35N&doctype=Standard
-URIDate 2023-03-23

+ 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 2023-01-01
-Paragraph 35H
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35H&doctype=Standard
-URIDate 2023-03-23

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2023-01-01
-Paragraph 35I
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35I&doctype=Standard
-URIDate 2023-03-23

+ 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