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)

2024

North West

Free State/ Other

Figures in Rands thousand Figures in Rand thousands Water debtors Potable Water

Gauteng Mpumalanga

Total

6 049

- - -

- - -

- - -

6 049

Interest not recognised

(59)

(59)

Total Receivables

5 990 5 990

5 990 5 990

Gross Trade Receivables

-

-

-

Water debtors

Potable Water

(107) (107) 5 883

-

-

-

(107) (107) 5 883

Expected Credit Losses

- -

- -

- -

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

5 990 5 990

-

-

-

5 990 5 990

-

-

-

In line with the accounting policy and IFRS 15 as adopted, in testing against the triggers to establish the customers’ ability and intent to pay a balance of R300 million (2024: R413 million) was not recognised.

As at 30 June 2025 the Group had no trade and other receivables that were pledged as security.

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Rand Water | Integrated Annual Report 2025