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Trade and Other Receivables

12 Months Ended

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

X

- 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
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-URIDate 2017-03-09

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- References

No definition available.

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