25. Trade and other payables

 

2022

2021

 

€m

€m

Within one year

 

 

Trade and other payables

37.1

30.7

Accruals

42.6

27.2

 

79.7

57.9

 

 

 

Deferred revenue

11.8

15.3

Payroll taxes

1.3

0.7

Social insurance cost

0.3

0.2

Corporation tax

1.0

-

Value-added tax

2.1

1.4

 

96.2

75.5

Trade payables and accruals comprise amounts outstanding for trade purchases and ongoing costs and are non-interest bearing. They also include deferred revenue amounts of €11.8 million (2021: €15.3 million) relating to cash received in respect of performance obligations outstanding not yet complete by the Group. Movements in deferred revenue balances during the period were as follows:

 

2022

2021

 

€m

€m

At 1 January

15.3

13.0

Passenger revenue

(162.7)

(59.0)

Cash received

159.2

61.3

At 31 December

11.8

15.3

The average trade credit period outstanding was 67 days at 31 December 2022 (2021: 81 days). Certain suppliers reserve the right to charge interest on balances past their due date.

The Group has financial risk management policies in place to ensure that all payables are paid within the credit timeframe.