Item 8 - Sheffield Health and Social Care

11.2. Inventories recognised in expenses2012/13£0002011/12£000Inventories recognised as an expense in the period* 1,862 1,794Write-down of inventories (including losses) 5 71,867 1,80112.2 Ageing of impaired receivables31 March2013£00031 March2012£000Up to three months 2 -In three to six months 3 -Over six months 13 1818 18*Inventories recognised as an expense in the period (consumed) are recorded against additions in the period.12. Trade and other receivables12.1 Trade and other receivables31 March2013£000Current31 March2012£00031 March2013£000Non-current31 March2012£000NHS receivables 1,645 1,362 - 281Receivables due from NHS charities 3 - - -Other receivables with related parties 878 248 3,403 2,388Provision for impaired receivables (18) (18) - -Prepayments 431 468 348 252Accrued income 24 1,357 - -Interest Receivable 8 11PDC receivable 66 - - -VAT receivable 144 65 - -Other receivables 284 305 - -3,465 3,798 3,751 2,921The majority of trading is with primary care trusts, as commissioners for NHS patient care services.As primary care trusts are funded by government to buy NHS patient care services, no credit scoring ofthem is considered necessary. In addition, commissioning of social care is through public sector fundedbodies, such as councils and housing associations. Again, no credit scoring is considered necessary.12.3 Receivables past their due date but not impaired12.4 Provision for impairment of receivables31 March2013£00031 March2013£00031 March2012£000By 0 – 30 days 359 174By 30 – 60 days 223 82By 60 – 90 days 51 58By 90 – 180 days 53 20Over 180 days 186 50Total 872 38431 March2012£000Balance at 1 April 18 19Increase in provision - -Unused amounts reversed - (1)Balance at 31 March 18 18179180