Restated*
Group
Company
2015
£m
2014
£m
2015
£m
2014
£m
Trade receivables176.6188.5
Amounts owed by subsidiary undertakings61.256.3
Amounts owed by related parties (see note A5)2.82.7
Other debtors22.618.1
Prepayments and accrued income153.8123.5
355.8332.861.256.3

* The comparatives have been restated to reflect the requirements of IFRS 11 'Joint Arrangements'. See accounting policies for details.

At 31 March 2015, the group had £2.5 million (2014 restated: £2.4 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:

Group2015
£m
2014
£m
At the start of the year97.987.5
Amounts charged to operating expenses (see note 3)52.937.1
Trade receivables written off(50.3)(26.7)
At the end of the year100.597.9

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

At 31 March 2015 and 31 March 2014, 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 2015125.843.63.2172.6
At 31 March 2014 restated*112.040.031.1183.1

* The comparatives have been restated to reflect the requirements of IFRS 11 'Joint Arrangements'. See accounting policies for details.

At 31 March 2015, the group had £4.0 million (2014 restated: £5.4 million) of trade receivables that were not past due.

Company

At 31 March 2015 and 31 March 2014, 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 2015 and 31 March 2014.