The Christie Foundation Trust Annual Report and Accounts 2021-22

Consolidated Accounts of The Christie NHS Foundation Trust 2021-2022

13. Trade and Other Receivables and Financial Assets

13.1 Trade and Other Receivables

Group

Current

Non-current

2021-2022

2020-2021

2021-2022

2020-2021

£000

£000

£000

£000

NHS contract receivables

5,142 8,617 1,894 3,661 (368) 5,075

1,141 7,656 2,371 2,218 (301) 6,446

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

Non- NHS contract receivables

NHS contract receivables not yet invoiced Non-NHS contract receivables not yet invoiced

Provision for impairment of receivables

Prepayments

PDC dividend refund accrual

0

300

VAT receivable*

623

1,281

Clinician pension tax provision reimbursement funding from NHSE

10

71

553

63

Charitable fund receivables

872 329

321

0 0

0 0

Other receivables**

6,231

Trade and other receivables

25,855

27,735

553

63

NHS Foundation Trust

Current

Non-current

2021-2022

2020-2021

2021-2022

2020-2021

£000

£000

£000

£000

NHS contract receivables

5,142 8,617 1,894 3,971 (368) 5,057

1,141 7,656 2,371 2,212 (301) 6,430

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0

Non- NHS contract receivables

NHS contract receivables not yet invoiced Non-NHS contract receivables not yet invoiced

Provision for impairment of receivables

Prepayments

PDC dividend refund accrual

0

300 592

VAT receivable*

241

Clinician pension tax provision reimbursement funding from NHSE

10

71

553

Charitable fund receivables

721 317

2,486 6,639

0 0

Other receivables**

373

Trade and other receivables

25,601

29,597

553

373

*VAT receivable includes £382k (2020/21 £689k) VAT owing to The Christie Pharmacy Limited.

** Other receivables - In the Prior Year 2020-21 this included a value of £5.1m from the Christie Private Care to the Trust for the development of the Theatre, this has been settled during 2021-22.

13.2 Allowances for credit losses

Group

Group

NHS Foundation Trust Receivables and contract assets

NHS Foundation Trust

Receivables and contract assets

All other receivables

All other receivables

2021-2022

2021-2022

2021-2022

2021-2022

£000

£000

£000

£000

At 1 April 2021

301

0 0 0 0 0

301

0 0 0 0 0

New allowances arising

67

67

Changes in existing allowances

0 0

0 0

Reversals of allowances

At 31 March 2022

368

368

13.3 Allowances for credit losses 2019-20

Group

Group

NHS Foundation Trust Receivables and contract assets

NHS Foundation Trust

Receivables and contract assets

All other receivables

All other receivables

2021-2022

2021-2022

2020-2021

2020-2021

£000

£000

£000

£000

At 1 April 2020

260 106 (63)

0 0 0 0 0

243 106 (63)

0 0 0 0 0

New allowances arising

Changes in existing allowances

Reversals of allowances

(2)

15

At 31 March 2021

301

301

1 19 1