Publication - Corporate report
Scottish Government consolidated accounts: 2018-2019
Annual report of consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office, prepared in accordance with IFRS.
11. Receivables and Other Assets
| Amounts falling due within one year | 2018-19 | 2017-18 |
|---|---|---|
| £m | £m | |
| Trade receivables | 55 | 66 |
| VAT | 66 | 60 |
| Other receivables | 70 | 79 |
| Prepayments and accrued income | 371 | 370 |
| Accrued income relating to EU funding | 483 | 583 |
| Interest receivable | 33 | 33 |
| Balances receivable from SCF | - | 141 |
| Corporate balance with the SCF | - | 1 |
| Balance as at 31 March | 1,078 | 1,333 |
| Amounts falling due in more than one year | 2018-19 | 2017-18 |
|---|---|---|
| £m | £m | |
| Other receivables | 15 | 12 |
| Prepayments and accrued income | 135 | 92 |
| Balance as at 31 March | 150 | 104 |
| Total balance as at 31 March | 1,228 | 1,437 |
Included within the total is interest receivable on NLF loans of £8m (2017-18: £8m) that will be paid to the Scottish Consolidated Fund once the debt has been settled.
| Trade Receivables are shown net of impairments as follows: | 2018-19 | 2017-18 |
|---|---|---|
| £m | £m | |
| At 1 April | 18 | 11 |
| Charge for the year | 30 | 11 |
| Unused amount released | (4) | (1) |
| Utilised during the year | (6) | (3) |
| At 31 March | 38 | 18 |
Contact
Email: alison.douglas@gov.scot