14 Trade and other receivables

GroupCompany
2016
£m
2015
£m
2016
£m
2015
£m
Trade receivables175.1176.6
Amounts owed by subsidiary undertakings62.561.2
Amounts owed by related parties (see note A6)2.92.8
Other debtors54.422.6
Prepayments and accrued income137.5153.8
369.9355.862.561.2

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:

Group2016
£m
2015
£m
At the start of the year100.597.9
Amounts charged to operating expenses (see note 3)39.252.9
Trade receivables written off(45.3)(50.3)
At the end of the year94.4100.5

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:

Trade receivablesAged
less than
one year
£m
Aged
between one
year and
two years
£m
Aged
greater than
two years
£m
Carrying
value
£m
At 31 March 2016127.037.55.1169.6
At 31 March 2015125.843.63.2172.6

At 31 March 2016, the group had £5.5 million (2015: £4.0 million) of trade receivables that were not past due.

Company

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.