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Trade and other receivables | 6 Months Ended
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Jun. 30, 2021
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Trade and other receivables |
14. | Trade and other receivables
Amounts falling due within one year:
|  | 30 June 2021 |  |  | 31 December 2020 |
|  | £m |  |  | £m |
Trade receivables |  |  | 5,877.1 |  |  |  | 6,572.2 |
Work in progress |  |  | 279.1 |  |  |  | 264.1 |
VAT and sales taxes recoverable |  |  | 284.4 |  |  |  | 236.6 |
Prepayments |  |  | 265.6 |  |  |  | 248.1 |
Accrued income |  |  | 3,023.4 |  |  |  | 3,150.1 |
Fair value of derivatives |  |  | 1.8 |  |  |  | 0.2 |
Other debtors |  |  | 493.1 |  |  |  | 501.0 |
|  |  | 10,224.5 |  |  |  | 10,972.3 |
Amounts falling due after more than one year:
|  | 30 June 2021 |  |  | 31 December 2020 |
|  | £m |  |  | £m |
Fair value of derivatives |  |  | 14.4 |  |  |  | 9.6 |
Prepayments and other debtors |  |  | 163.1 |  |  |  | 146.6 |
|  |  | 177.5 |  |  |  | 156.2 |
The Group considers that the carrying amount of trade and other receivables approximates their fair value. A credit to bad debt expense of £10.6 million (period ended 30 June 2020: expense of £29.2 million; year ended 31 December 2020: expense of £40.8 million) on the Group’s trade receivables was recognised in the period as a result of the reduction in expected credit losses since 31 December 2020. The allowance for bad and doubtful debts is equivalent to 1.4% (31 December 2020: 1.7%) of gross trade receivables.

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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 2020-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition Text block [abstract] + References No definition available. + Details
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