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20. TRADE RECEIVABLES AND 20.2 Provision for Impairment of
OTHER RECEIVABLES Receivables

20.1 Trade Receivables and Other 2017/18 2016/17
£000
£000
Receivables
31 March 31 March At 1 April - Brought Forward 996 926
2018 2017 Increase in Provision 993 310
£000 £000
Amounts Utilised (316) (37)
Current
Unused Amounts Reversed (435) (203)
Trade Receivables 10,177 6,320
At 31 March 1,238 996
Capital Receivables (Including
- -
Accrued Capital Related Income)
Provision for impairment of receivables is made
Accrued Income 21,993 6,930 where amounts are past due and are uncertain to be
recovered. Usually the debtors have indicated that
Provision for Impaired
Receivables (1,238) (996) the charge is queried or that payment may not be
made. The provision includes £318,000 of Injury Cost
Deposits and Advances - - Recovery debt to reflect expected rates of collection.

Prepayments (Non-PFI) 1,856 2,796
20.3 Credit Quality of Financial Assets
Interest Receivable - -
Finance Lease Receivables - - 31 March 2018 31 March 2017
Trade and Other Trade and Other
PDC Dividend Receivable 303 106
Receivables Receivables
VAT Receivable 360 469 Ageing of
Impaired £000 £000
Corporation and Other Taxes - -
Receivable Receivables
0 - 30 Days 663 64
Other Receivables 1,849 987
30 - 60 Days 34 47
Total Current Trade and
35,300 16,612
Other Receivables 60 - 90 Days 2 24
Non-Current 90 - 180 Days 46 18
Prepayments (Non-PFI) 81 139
Over 180 Days 493 843
Total Non-Current Trade and
81 139 Total 1,238 996
Other Receivables
Of Which Receivables from Ageing of Non-Impaired
NHS and DHSC Group Bodies: Financial Assets Past
Their Due Date
Current 26,072 10,260
Non-current - - 0 - 30 Days 294 401
30 - 60 Days 198 318
Accrued income includes Sustainability and
60 - 90 Days 991 62
Transformation Fund income due to be paid to the trust,
together with incompleted spells as at 31 March 2018. 90 -180 Days 1,162 1

Over 180 Days 102 29
The great majority of trade is with Clinical
Commissioning Groups and NHS England, as Total 2,747 811
commissioners for NHS patient care services. As these
bodies are funded by government to buy NHS patient Receivables are not impaired until amounts are uncer-
care services, no credit score of them is considered tain to be received - usually when debtors indicate that
necessary. there is a query.

Other receivables include a credit for PFI service
failures.

Alder Hey Children’s NHS Foundation Trust 184 Annual Report & Accounts 2017/18