GroupCompany
2014
£m
2013
£m
2014
£m
2013
£m
Trade receivables190.8190.1
Amounts owed by subsidiary undertakings56.341.4
Amounts owed by related parties (see note A4)1.41.0
Other debtors18.119.5
Prepayments and accrued income126.5118.5
336.8329.156.341.4

At 31 March 2014, the group had £1.3 million (2013: £2.2 million) of trade and other receivables classified as non-current.

The carrying amounts of trade and other receivables approximate their fair value.

Amounts owed by subsidiary undertakings are a sum of all subsidiary balances where the total of debt and interest is in a net receivable position. No allowance has been made for doubtful receivables in respect of amounts owed by subsidiary undertakings (2013: £nil).

Trade receivables do not carry interest and are stated net of allowances for doubtful receivables, an analysis of which is as follows:

Group2014
£m
2013
£m
At the start of the year87.578.4
Amounts charged to operating expenses37.135.5
Trade receivables written off(26.7)(26.4)
At the end of the year97.987.5

At each reporting date, the group evaluates the recoverability of trade receivables and records allowances for doubtful receivables based on experience.

At 31 March 2014 and 31 March 2013, 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 2014Aged
less than
one year
£m
Aged
between
one year
and
two years
£m
Aged
greater
than two
years
£m
Carrying
value
£m
Trade receivables112.140.031.1183.2
At 31 March 2013Aged
less than
one year
£m
Aged
between
one year
and
two years
£m
Aged
greater
than two
years
£m
Carrying
value
£m
Trade receivables114.337.932.6184.8

At 31 March 2014, the group had £7.6 million (2013: £5.3 million) of trade receivables that were not past due.

Company

At 31 March 2014 and 31 March 2013, 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 2014 and 31 March 2013.