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Trade and Other Receivables (Tables) | 12 Months Ended
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Jan. 31, 2019
Trade and other receivables [abstract] |
Schedule of Trade and Other Receivables |
|  |  |  | 31 January 2019 NZ$000’s |  |  | 31 January 2018 NZ$000’s |  |  | 31 January 2017 NZ$000’s |
CURRENT |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  |  |  |  | 7,789 |  |  |  | 9,982 |  |  |  | 26,499 |
Provision for impairment |  | (a) |  |  | (609 | ) |  |  | (326 | ) |  |  | (537 | )
|  |  |  |  | 7,180 |  |  |  | 9,656 |  |  |  | 25,962 |
Prepayments |  |  |  |  | 2,280 |  |  |  | 1,792 |  |  |  | 1,779 |
Other receivables |  |  |  |  | 183 |  |  |  | 1,717 |  |  |  | 349 |
Total current trade and other receivables |  |  |  |  | 9,650 |  |  |  | 13,165 |  |  |  | 28,090 |
Disclosure of Impairment of Receivable | The loss allowance provision as at 31 January 2019 is determined as follows, the expected credit losses incorporate forward looking information.
31 January 2019 |  | 0 - 30 days |  |  | 31 - 60 days |  |  | 60 - 90 days |  |  | > 90 days overdue |  |  | Total |
Expected loss rate (%) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 48.40 |  |  |  |  |
Gross carrying amount ($) |  |  | 5,577 |  |  |  | 852 |  |  |  | 101 |  |  |  | 1,259 |  |  |  | 7,789 |
ECL provision |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 609 |  |  |  | 609 |
Disclosure of Impairment Loss and Reversal of Impairment Loss | Reconciliation of changes in the provision for impairment of receivables is as follows:
|  | For the Year Ended 31 January 2019 NZ$000’s |  |  | For the Year Ended 31 January 2018 NZ$000’s |  |  | For the 7 Months Ended 31 January 2017 NZ$000’s |
Balance at beginning of the period (calculated in accordance with AASB 139) |  |  | (326 | ) |  |  | (537 | ) |  |  | (268 | )
Amount restated through opening retained earnings on adoption of AASB 9 |  |  | - |  |  |  | - |  |  |  | - |
Opening impairment allowance calculated under AASB 9 |  |  | (326 | ) |  |  | (537 | ) |  |  | (268 | )
Additional impairment loss recognised |  |  | - |  |  |  | - |  |  |  | - |
Amounts written off as uncollectable |  |  |  |  |  |  |  |  |  |  |  |
Directly to P&L |  |  | - |  |  |  | - |  |  |  | - |
Movement through provision |  |  | (1,037 | ) |  |  | (92 | ) |  |  | (364 | )
Unused amounts reversed |  |  | 772 |  |  |  | 316 |  |  |  | 80 |
Foreign exchange movement |  |  | (18 | ) |  |  | (13 | ) |  |  | 15 |
Balance at end of the period |  |  | (609 | ) |  |  | (326 | ) |  |  | (537 | )
Analysis of Age of Financial Assets That are Past Due but Not Impaired | The ageing analysis of receivables is as follows:
|  | 31 January 2019 NZ$000’s |  |  | 31 January 2018 NZ$000’s |  |  | 31 January 2017 NZ$000’s |
0-30 days |  |  | 5,577 |  |  |  | 7,945 |  |  |  | 14,883 |
31-60 days |  |  | 852 |  |  |  | 335 |  |  |  | 2,566 |
61-90 days (past due not impaired) |  |  | 101 |  |  |  | 489 |  |  |  | 2,166 |
61-90 days (considered impaired) |  |  | - |  |  |  | - |  |  |  | - |
91+ days (past due not impaired) |  |  | 3,295 |  |  |  | 1,213 |  |  |  | 6,884 |
91+ days (considered impaired) |  |  | (2,036 | ) |  |  | - |  |  |  | - |
|  |  | 7,789 |  |  |  | 9,982 |  |  |  | 26,499 |
Disclosure of Transfers of Financial Assets | The amount repayable under the factoring agreement is presented as secured borrowings.
|  | 31 January 2019 NZ$000’s |  |  | 31 January 2018 NZ$000’s |  |  | 31 January 2017 NZ$000’s |
Transferred receivables |  |  | - |  |  |  | 9,790 |  |  |  | 11,649 |

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