| 2020
£m | 2019
£m |
| Trade payables | 1.2 | 1.0 |
| Other payables | – | 0.8 |
| Amounts due to subsidiary undertakings | 261.2 | 214.8 |
| Other taxation and social security | 0.2 | 0.2 |
| Accruals and deferred income | 4.7 | 3.6 |
| 267.3 | 220.4 |
Amounts due to subsidiary undertakings are primarily unsecured and repayable on demand. £232.7 million attracts interest between 0.25% below LIBOR and 1.5% above LIBOR, the balance is interest free. £96.4 million of the £232.7 million has been repaid post year end.
In accordance with IAS 10 'Events after the Balance Sheet Date', the proposed final dividend for the year ended 30 June 2020 of 24.00 pence per share (2019: 22.10 pence per share) has not been accrued for in these financial statements. It will be shown in the financial statements for the year ending 30 June 2020. The total cost of the proposed final dividend is £25.9 million (2019: £22.7 million).