Trade and other receivables (Tables)

12 Months Ended

Mar. 31, 2020

Trade and other receivables [abstract]

Schedule of trade and other receivables

	2020	2019
	£m	£m
Trade receivables	1,551	1,899
Accrued income	869	883
Prepayments	408	237
Other receivables	158	134
	2,986	3,153

Schedule of reconciliation of changes in allowance account for credit losses

	2020		2019
	£m		£m
At 1 April	394		309
Exchange adjustments	20		24
Charge for the year, net of recoveries	234		181
Uncollectible amounts written off	(136	)	(120	)
At 31 March	512		394

Schedule of receivables by geographical area

The trade receivables balance, accrued income balance and provisions balance split by geography is as follows:

	As at 31 March 2020						As at 31 March 2019
	UK		US		Total		UK		US		Total
	£m		£m		£m		£m		£m		£m
Trade receivables	227		1,836		2,063		313		1,980		2,293
Accrued income	461		408		869		445		438		883
Provision for impairment of trade receivables	(40	)	(472	)	(512	)	(40	)	(354	)	(394	)

Schedule of average expected loss rates and balances

The average expected loss rates and gross balances for the retail customer receivables in our US operations are set out below:

	2020	2020	2019	2019
	%	£m	%	£m
Unbilled revenue	5	395	—	420
0 – 30 days	5	623	3	736
30 – 60 days	14	184	12	194
60 – 90 days	29	105	20	89
3 – 6 months	47	119	30	109
6 – 12 months	63	104	39	99
Over 12 months	79	276	68	238
		1,806		1,885