Rand Water | Integrated Annual Report 2025

Consolidated Annual Financial Statements for the year ended 30 June 2025

NOTES TO THE CONSOLIDATED ANNUAL FINANCIAL STATEMENTS

8. Trade and other receivables (continued)

2025

North West

Free State/ Other

Figures in Rand thousands

Gauteng Mpumalanga

Total

LOCAL GOVERNMENT / MUNICIPALITIES Water debtors Potable Water Recoverable Projects

5 814 795

1 310 447

47 678

58 419

7 231 339

15 302

127 402

- - - -

397

143 101

Other Receivables

2 812

6 732

-

9 544

Interest not recognised Revenue not recognised

(512 701) (258 079) (43 233) 5 018 896

(279 661) (40 220)

(6 523)

(798 885) (298 299) (48 757)

-

Water demand management fee

(4 496)

(390)

(638)

Total Receivables Add: Credit Balance

1 120 204

47 288

51 655 6 238 043

-

4

-

-

4

Gross Trade Receivables

5 018 896 1 120 208

47 288

51 655 6 238 047

Water debtors

Potable Water

(1 303 753)

(707 380) (91 477)

(175)

(11 899)

(2 023 207) (102 749)

Recoverable Projects Other Receivables Expected Credit Losses

(10 987) (2 323)

- -

(285)

(5 560)

-

(7 883)

(1 317 063) 3 701 833

(804 417) 315 791

(175)

(12 184) (2 133 839) 39 471 4 104 208

Net: Trade and other Receivables Trade and Other Receivables Performance Performing

47 113

2 503 466 2 515 430

12 005

47 288

33 628 18 027

2 596 387 3 641 660

Non Performing

1 108 203

-

5 018 896 1 120 208

47 288

51 655 6 238 047

254

Rand Water | Integrated Annual Report 2025