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Trade and other receivables | 6 Months Ended
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Jun. 30, 2019
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Trade and other receivables |
17. | Trade and other receivables
Amounts falling due within one year:
|  | 30 June 2019 |  |  | 30 June 2018 |  |  | 31 December 2018 |
|  | £m |  |  | £m |  |  | £m |
Trade receivables |  |  | 7,713.8 |  |  |  | 7,422.6 |  |  |  | 8,062.2 |
Work in progress |  |  | 419.5 |  |  |  | 405.8 |  |  |  | 366.5 |
VAT and sales taxes recoverable |  |  | 270.6 |  |  |  | 245.5 |  |  |  | 264.2 |
Prepayments |  |  | 391.0 |  |  |  | 420.4 |  |  |  | 287.3 |
Accrued income |  |  | 3,731.1 |  |  |  | 3,672.4 |  |  |  | 3,541.2 |
Fair value of derivatives |  |  | 10.0 |  |  |  | 2.1 |  |  |  | 1.3 |
Other debtors |  |  | 634.2 |  |  |  | 565.3 |  |  |  | 578.8 |
|  |  | 13,170.2 |  |  |  | 12,734.1 |  |  |  | 13,101.5 |
Amounts falling due after more than one year:
|  | 30 June 2019 |  |  | 30 June 2018 |  |  | 31 December 2018 |
|  | £m |  |  | £m |  |  | £m |
Prepayments |  |  | 2.8 |  |  |  | 4.2 |  |  |  | 3.0 |
Accrued income |  |  | 22.8 |  |  |  | 21.8 |  |  |  | 16.5 |
Fair value of derivatives |  |  | 6.3 |  |  |  | — |  |  |  | 8.4 |
Other debtors |  |  | 150.8 |  |  |  | 144.4 |  |  |  | 152.1 |
|  |  | 182.7 |  |  |  | 170.4 |  |  |  | 180.0 |
The Group has applied the practical expedient permitted by IFRS 15 to not disclose the transaction price allocated to performance obligations unsatisfied (or partially unsatisfied) as of the end of the reporting period as contracts typically have an original expected duration of a year or less. A bad debt expense of £14.0 million (period ended 30 June 2018: £21.8 million; year ended 31 December 2018: £55.1 million) was recognised on the Group’s trade receivables in the period. The Group considers that the carrying amount of trade and other receivables approximates their fair value.

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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 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition Text block [abstract] + References No definition available. + Details
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