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Trade and Other Receivables | 12 Months Ended
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Jun. 30, 2018
Subclassifications of assets, liabilities and equities [abstract] |
Trade and Other Receivables | Trade and Other Receivables
| 2018 £’000 |  | 2017 £’000
Trade receivables | £ | 26,005 |  |  | £ | 30,236 |
Prepayments | 4,259 |  |  | 2,095 |
Accrued income | 17,147 |  |  | 5,367 |
Research and development tax credit | 2,088 |  |  | 2,933 |
Grant receivable | 816 |  |  | — |
Other receivables | 2,037 |  |  | 863 |
Total trade and other receivables | £ | 52,352 |  |  | £ | 41,494 |
Trade receivables are non-interest-bearing and are generally on 30 to 90 day terms depending on the geographical territory in which sales are generated. The carrying value of trade and other receivables also represents their fair value.
| 2018 £’000 |  | 2017 £’000
Trade receivables - gross | £ | 26,431 |  |  | £ | 30,401 |
Provision for impairment | (426 | ) |  | (165 | )
Trade receivables - net | £ | 26,005 |  |  | £ | 30,236 |

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard -URIDate 2017-03-09 + Details
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- References No definition available. + Details
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