What is an aged debtors report?

An aged debtors report lists every unpaid customer invoice grouped by how long it has been outstanding, typically current, 30, 60 and over 90 days. It shows who owes what, and which debts are turning into a problem.

A plain-English definition for UK small businesses, not tax advice. Where a figure changes at a Budget, check gov.uk or ask your accountant.

LAST REVIEWED 29 AUGUST 2026 · BIZZLE

What does an aged debtors report tell you?

The total owed is one number; the ageing is the story. An invoice a week overdue is normal. One three months overdue is a customer who is struggling, disputing something, or hoping you forget. The report separates the two so you can act on the second.

Most systems produce it in a click, with a row per customer and a column per age band. Read it top to bottom for the biggest balances and left to right for the oldest, and the calls you need to make write themselves.

It is also what an accountant or lender looks at to judge how real your receivables are. A book of debts that is mostly current is an asset; one that is mostly over 90 days is a list of hopes.

A worked example

A landscaper runs the report on 30 June. Invoices are dated, and the age is measured from the due date.

CustomerNot yet due1–30 days31–60 daysOver 60 daysTotal
Housing association£3,200£0£0£0£3,200
Property developer£0£1,850£2,400£0£4,250
Private client, Oak Lane£0£0£0£960£960
Garden centre£640£0£0£0£640
Total£3,840£1,850£2,400£960£9,050

What do you do with it?

  • The housing association and garden centre are current. Nothing to do.
  • The developer owes £4,250, with £2,400 past 30 days. A call today, before the newer invoice ages too, and no further work until it is settled.
  • The Oak Lane invoice is over 60 days. A formal reminder, then a late payment letter, then a decision about whether it is a bad debt.
  • The report is worth running weekly. Debts get harder to collect with every week they age, and the one you did not notice is the one you lose.

TERMS USED ON THIS PAGE

invoicebad debtAll terms →

COMMON QUESTIONS

Questions people ask.

Is aged debtors the same as accounts receivable?

Same money, different view. Accounts receivable is the total customers owe you. An aged debtors report breaks that total down by customer and by how long each invoice has been outstanding. The total on the report should always equal the receivables figure on the balance sheet.

How often should you run an aged debtors report?

Weekly is sensible for most small businesses, and always before the monthly VAT or cash review. If invoices are chased automatically the report becomes a check rather than a to-do list, but it is still worth a look, because a customer who ignores three reminders needs a person.

Is the ageing measured from the invoice date or the due date?

Either, depending on the system, and it matters. Ageing from the due date shows how late a payment actually is; ageing from the invoice date shows how long the money has been out. Check which yours uses before comparing it with anyone else's.

What is an aged creditors report?

The same report pointed the other way: every unpaid supplier invoice grouped by how overdue it is. It tells you who you are late paying, which is worth knowing before a supplier stops delivering. Together the two reports are the quickest picture of short-term cash there is.

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