Financial Statements
Strategic Report
Governance Report
Other Information
19. Net deferred tax liabilities continued
The change in deferred income tax liabilities during the year is as follows:
Accelerated capital allowances on research and development £’000
Intangible asset amortisation £’000
Total £’000
Deferred tax liabilities At 1 July 2022
389
7,570 1,520
7,959 1,520 (1,051)
Additional liability on acquisition of client relationship intangible assets Credit to the Consolidated statement of comprehensive income
–
(117)
(934)
Over provision in prior year
584 856
–
584
At 30 June 2023
8,156
9,012
62
(1,427)
(1,365)
Credit to the Consolidated statement of comprehensive income
At 30 June 2024
918
6,729
7,647
2024 £’000
2023 £’000
Deferred tax liabilities Deferred tax liabilities to be settled after more than one year Deferred tax liabilities to be settled within one year
(6,641) (1,006) (7,647)
(7,777) (1,235) (9,012)
Total deferred tax liabilities
20. Trade and other receivables
2024 £’000 2,899
2023 £’000 2,820
Trade receivables Other receivables
496
1,452
25,666 29,061
Prepayments and accrued income
29,270 33,542
Total current trade and other receivables
The credit risk balance is immaterial in relation to trade receivables; refer to Note 31(c) for details on the credit risk assessment. Accrued income includes portfolio management fee income for the quarter ended 30 June 2024, outstanding at the Consolidated statement of financial position date.
Brooks Macdonald Group plc Annual Report and Accounts 2024
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