Trade and Other Receivables (Tables)

12 Months Ended

Jun. 30, 2023

Subclassifications of assets, liabilities and equities [abstract]


	2023 £’000		2022 £’000
Trade receivables	£	143,336	£	131,650
Prepayments	11,055		8,865
Accrued income	12,775		13,458
Research and development tax credit	3,013		3,266
Grant receivable	2,877		437
Other receivables	4,810		4,995
Total trade and other receivables	£	177,866	£	162,671

The following table presents the trade receivables and accrued income ageing intervals and the allocation of the expected credit loss allowance as of 30 June 2023 and 30 June 2022:


	2023 £’000		2022 £’000
	Trade receivables and accrued income - gross	Expected credit loss allowance	Trade receivables and accrued income - gross	Expected credit loss allowance
Current	135,844	(248)	122,914	(854)
1 - 30 days overdue	8,032	(147)	7,411	(94)
31 - 60 days overdue	6,532	(104)	9,520	(338)
61 - 90 days overdue	2,447	(71)	3,465	(141)
Over 90 days overdue	7,750	(3,924)	5,821	(2,596)
Total	160,605	(4,494)	149,131	(4,023)

The gross and net amounts of trade receivables and accrued income were as follows:


	2023 £’000		2022 £’000
Trade receivables - gross	£	147,830	£	135,665
Expected credit loss allowance	(4,494)		(4,015)
Trade receivables - net	£	143,336	£	131,650


	2023 £’000		2022 £’000
Accrued income - gross	£	12,775	£	13,466
Expected credit loss allowance	—		(8)
Accrued income - net	£	12,775	£	13,458

Movements in the expected credit loss allowance were as follows:


	2023 £’000		2022 £’000
As at 1 July	£	4,023	£	3,537
Provided in the year	6,181		4,628
Released in the year	(5,249)		(3,889)
Utilised in the year	(301)		(492)
Effect of foreign exchange translations	(160)		239
As at 30 June	£	4,494	£	4,023