Page 232 - Sigmaroc Annual-Report 2023

SIGMAROC ANNUAL REPORT 2023 FINANCIAL REPORT
Notes to the financial statements
20. TRADE AND OTHER RECEIVABLES
Current asset
Trade receivables
Prepayments 4,917 358 Other receivables 3,009 255
31 December 2023 £’000
31 December 2023 £’000
Consolidated Company
6,961
6,518
31 December 2022 £’000
85,033
31 December 2022 £’000
78,879 2,555
3,690
422
7,040
1,220
99,034
86,805 3,168
5,332
Non-current asset
Other receivables 4,259
4,259
The carrying value of trade and other receivables classified as loans and receivables approximates fair value.
The carrying amounts of the Group and Company’s trade and other receivables are denominated in the following currencies:
Consolidated Company
-
-
3,398
-
3,398
-
31 December 2023 £’000
UK Pounds
Euros 49,112 - Swedish Krona 13,945 - Zlotys 5,803 - Ukrainian Hryvnia - - Turkish Lira 725 -
91,064 3,168
Other classes of financial assets included within trade and other receivables do not contain impaired assets.
The maximum exposure to credit risk at the reporting date is the carrying value of each class of receivable mentioned above. The Group does not hold any collateral as security.
22,013
21,479 3,168
5,052
31 December 2022 £’000
57,839
-
15,240
-
-
-
-
822
-
102,432
5,052
21. INVENTORIES
Cost and net book value
Raw materials and consumables Finished and semi-finished goods Work in progress
Consolidated
31 December 2023 £’000
31 December 2022 £’000
32,823
26,104 36,187 5,489 67,780
44,265
7,221
84,309
The amount recognised as change of value in inventory included in cost of sales was £9 million (31 December 2022: (£9 million)).
31 December 2023 £’000
31 December 2022 £’000