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Trade and other receivables - Summary of Trade and Other Receivables, Amounts Falling Due Within One Year (Detail) - GBP (£) £ in Millions | Jun. 30, 2018 | Dec. 31, 2017 | Jun. 30, 2017
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Trade and other current receivables [abstract] |  |  |  |  |
Trade receivables | £ 7,422.6 | £ 7,889.7 |  | £ 6,901.7 |
Work in progress | 405.8 | 401.1 |  | 410.6 |
VAT and sales taxes recoverable | 245.5 | 202.3 |  | 187.7 |
Prepayments | 420.4 | 298.3 |  | 404.0 |
Accrued income | 3,672.4 | 3,205.8 |  | 3,379.4 |
Fair value of derivatives | 2.1 | 1.0 |  | 1.9 |
Other debtors | 565.3 | 532.5 |  | 469.1 |
Trade and other receivables | £ 12,734.1 | £ 12,530.7 | [1] | £ 11,754.4 | [1]
[1] | Prior year figures have been restated for the impact of the adoption of IFRS 15: Revenue from Contracts with Customers, as described in note 2.

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- Definition The amount of current derivative financial assets. [Refer: Derivative financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of current prepayments. [Refer: Prepayments] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_78_b&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of current receivables from contracts with customers. [Refer: Receivables from contracts with customers] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 15 -IssueDate 2017-01-01 -Paragraph 105 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2017-03-01&anchor=para_105&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_78_b&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 54 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_54_h&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_78_b&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition Outlays incurred on behalf of clients, including production costs, and other third-party costs that have not yet been billed and are considered receivables under IFRS 15. + References No definition available. + Details
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