Guidance

Information requirements from licensing authorities

Details on the information that we require from licensing authorities.

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Published
20 October 2021

Last updated
17 October 2024 - Changes

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Contents

• Information requirements from licensing authorities

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• Overview
• Age verification test purchasing results
• Club gaming permits and club machine permits
• Information about gambling-related crime
• Licensing authority annual returns
• • Licensing authority annual returns
  • Glossary of terms
  • Guidance on questions in licensing authority returns
• Licensing authority compliance events
• Local authority lotteries
• Other data and information
• Premises licences
• Small society lotteries

11. Trade and other receivables

Trade and other receivables

Description	As at 31 March 2024 £ thousands	Restated as at 31 March 2023 £ thousands
Trade and receivables	489	256
Consolidated Fund receipts due1	0	9,538
Deposits and advances	29	6
Accrued income2	88	599
Prepayments	799	735
Balance at 31 March	1,405	11,134

Year ending 31 March 2023 numbers restated for Consolidated Fund receivables, further information is included in Note 2 of the accounts.

References

¹ During 2023 to 2024 a review of Consolidated Fund aged receivables determined two doubtful debts which are being pursued via the courts, an Impairment allowance has been recognised in year. Consolidated Fund receipts due total £2.31 million all of which is fully impaired. Allowance losses are recorded within note 5(d): Consolidated Fund Income, before there is objective evidence that an asset is impaired, it is an estimate of future loss including where impairment events have yet to happen.

² Accrued income includes £88,000 (2022 to 2023 £166,000) for interest received April 24 relating to March 24.

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Last updated: 17 October 2024

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