|Amounts owed by subsidiary undertakings||–||–||62.5||61.2|
|Amounts owed by related parties (see note A6)||2.9||2.8||–||–|
|Prepayments and accrued income||137.5||153.8||–||–|
At 31 March 2016, the group had £2.5 million (2015: £2.5 million) of trade and other receivables classified as non-current.
The carrying amounts of trade and other receivables approximate their fair value.
Trade receivables do not carry interest and are stated net of allowances for doubtful receivables, an analysis of which is as follows:
|At the start of the year||100.5||97.9|
|Amounts charged to operating expenses (see note 3)||39.2||52.9|
|Trade receivables written off||(45.3)||(50.3)|
|At the end of the year||94.4||100.5|
At each reporting date, the group evaluates the recoverability of trade receivables and records allowances for doubtful receivables based on experience.
At 31 March 2016 and 31 March 2015, the group had no trade receivables that were past due and not individually impaired.
The following table provides information regarding the ageing of net trade receivables that were past due and individually impaired:
|At 31 March 2016||127.0||37.5||5.1||169.6|
|At 31 March 2015||125.8||43.6||3.2||172.6|
At 31 March 2016, the group had £5.5 million (2015: £4.0 million) of trade receivables that were not past due.
At 31 March 2016 and 31 March 2015, the company had no trade receivables that were past due.
The directors consider that the carrying amount of trade and other receivables approximates to their fair value at 31 March 2016 and 31 March 2015.