GroupCompany
2017
£m
2016
£m
2017
£m
2016
£m
Trade receivables124.7175.1
Amounts owed by subsidiary undertakings69.062.5
Amounts owed by related parties (see note A6)163.52.9
Other debtors and prepayments62.071.8
Accrued income66.0120.1
416.2369.969.062.5

At 31 March 2017, the group had £112.3 million (2016: £2.5 million) of trade and other receivables classified as non-current. In both years, all of the amount was owed by related parties.

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 bad and doubtful receivables, an analysis of which is as follows:

Group

2017
£m
2016
£m
At the start of the year94.4100.5
Amounts charged to operating expenses (see note 3)29.939.2
Trade receivables written off(38.9)(45.3)
At the end of the year85.494.4

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

At 31 March 2017 and 31 March 2016, 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 201779.932.05.0116.9
At 31 March 2016127.037.55.1169.6

At 31 March 2017, the group had £7.8 million (2016: £5.5 million) of trade receivables that were not past due.

Company

At 31 March 2017 and 31 March 2016, the company had no trade receivables that were past due.

The carrying amount of trade and other receivables approximates to their fair value at 31 March 2017 and 31 March 2016.