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Trade and Other Receivables (Tables) | 12 Months Ended
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Jan. 31, 2020
Trade and other receivables [abstract] |
Schedule of Trade and Other Receivables |
|  |  |  | 31 January 2020 NZ$000’s |  |  | 31 January 2019 NZ$000’s |
CURRENT |  |  |  |  |  |  |  |
Trade receivables |  |  |  |  | 2,358 |  |  |  | 7,789 |
Provision for impairment |  | (a) |  |  | (22 | ) |  |  | (609 | )
|  |  |  |  | 2,336 |  |  |  | 7,180 |
Prepayments |  |  |  |  | 2,959 |  |  |  | 2,280 |
Other receivables |  |  |  |  | 762 |  |  |  | 183 |
Total current trade and other receivables |  |  |  |  | 6,057 |  |  |  | 9,650 |
Disclosure of Impairment of Receivable | The loss allowance provision as at 31 January 2020 is determined as follows, the expected credit losses incorporate forward looking information.
31 January 2020 |  | 0 - 30 days |  |  | 31 - 60 days |  |  | 60 - 90 days |  |  | > 90 days overdue |  |  | Total |
Expected loss rate (%) |  |  | 0 | % |  |  | 0 | % |  |  | 0 | % |  |  | 100 | % |  |  |  |
Gross carrying amount ($) |  |  | 2,039 |  |  |  | 247 |  |  |  | 50 |  |  |  | 22 |  |  |  | 2,358 |
ECL provision |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 22 |  |  |  | 22 |
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 2020 NZ$000’s |  |  | For the Year Ended 31 January 2019 NZ$000’s |
Balance at beginning of the period (calculated in accordance with IAS 139) |  |  | (609 | ) |  |  | (326 | )
Opening impairment allowance calculated under IFRS 9 |  |  | (609 | ) |  |  | (326 | )
Movement through provision |  |  | (4 | ) |  |  | (1,037 | )
Unused amounts reversed |  |  | 616 |  |  |  | 772 |
Foreign exchange movement |  |  | (25 | ) |  |  | (18 | )
Balance at end of the period |  |  | (22 | ) |  |  | (609 | )
Analysis of Age of Financial Assets That are Past Due but Not Impaired | The ageing analysis of receivables is as follows:
|  | 31 January 2020 NZ$000’s |  |  | 31 January 2019 NZ$000’s |
0-30 days |  |  | 2,039 |  |  |  | 5,577 |
31-60 days |  |  | 247 |  |  |  | 852 |
61-90 days (past due not impaired) |  |  | 50 |  |  |  | 101 |
91+ days (past due not impaired) |  |  | - |  |  |  | 3,295 |
91+ days (considered impaired) |  |  | 22 |  |  |  | (2,036 | )
|  |  | 2,358 |  |  |  | 7,789 |

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