13 Trade and other current receivables
2023 | 2022 | |
Trade receivables | 2,484 | 1,542 |
VAT receivable | 1,458 | 2,769 |
Other receivables | - | 2,229 |
Balance as at 31 December | 3,942 | 6,540 |
The other receivables in the previous year consist of prepaid expenses and settlement of dividend in 2023 due to the restructuring of the Fund into a Fund for Mutual Account.