27 November
2016
£m
29 November
2015
£m
Trade receivables25.831.0
Less: provision for impairment of trade receivables(2.8)(1.7)
Net trade receivables23.029.3
Other receivables4.84.8
Prepayments11.610.7
Accrued income20.016.0
59.460.8

Included within trade receivables is a balance of £5.3 million (2015: £5.6 million) owed by MHE JVCo.

Included in trade receivables is £5.9 million (2015: £4.3 million) due from suppliers in relation to commercial and media income. As at 1 January 2017 £4.2 million has been received. Included in accrued income is £10.8 million (2015: £9.5 million) to be invoiced to suppliers in relation to supplier funded promotional activity and £7.0 million (2015: £5.5 million) to be invoiced to suppliers in relation to volume-related rebate amounts. As at 1 January 2017 £14.5 million of accrued income has been invoiced.

The ageing analysis of trade and other receivables (excluding prepayments), including the provision for impairment, is set out below:

27 November 201629 November 2015
Gross
£m
Impairment
£m
Gross
£m
Impairment
£m
Not past due39.543.8
Past due 0–3 months6.9(0.2)8.0(1.7)
Past due 3–6 months1.5(0.4)
Past due over 6 months2.7(2.2)
50.6(2.8)51.8(1.7)

The provisions account for trade receivables is used to record impairment losses unless the Group is satisfied that no recovery of the amount owing is possible; at that point, the amounts considered irrecoverable are written off against trade receivables directly. Impairment losses are included within administrative expenses in the Consolidated Income Statement.

Trade receivables that are past due but not impaired amount to £4.4 million (2015: £6.3 million) and relate to a number of suppliers for whom there is no recent history of default. The ageing analysis of these trade receivables is as follows:

27 November
2016
£m
29 November
2015
£m
Past due 0–3 months0.96.3
Past due 3–6 months1.0
Past due over 6 months2.5
4.46.3
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