|Amounts owed by subsidiary undertakings||–||–||81.3||82.2|
|Amounts owed by related parties (see note A6)||147.9||182.9||–||–|
|Other debtors and prepayments||39.1||34.4||–||–|
At 31 March 2020, the group had £97.0 million (2019: £148.1 million) of trade and other receivables classified as non-current, of which £95.0 million (2019: £143.5 million) was owed by related parties.
The carrying amounts of trade and other receivables approximates to their fair value at 31 March 2020 and 31 March 2019.
Trade receivables do not carry interest and are stated net of allowances for bad and doubtful receivables, an analysis of which is as follows:
|At the start of the year||56.5||63.4|
|Amounts charged to operating expenses (see note 4)||41.8||26.5|
|Trade receivables written off||(28.0)||(33.4)|
|Amounts charged to deferred income||1.1||–|
|At the end of the year||71.4||56.5|
Amounts charged to deferred income relate to amounts invoiced for which revenue has not yet been recognised in the income statement.
At each reporting date, the group evaluates the recoverability of trade receivables and records allowances for expected credit losses which are measured in a way that reflects an unbiased and probability-weighted amount that is determined by evaluating a range of possible outcomes and considers past events, current conditions and forecasts of future conditions. In the current year, an allowance for expected credit losses of £18.1 million was recognised in relation to trade and other receivables reflecting the direct impact of the COVID-19 pandemic.
At 31 March 2020 and 31 March 2019, 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 2020||Aged less than one year £m||Aged between one year and two years £m||Aged greater than two years £m||Carrying value £m|
|Gross trade receivables||72.8||31.6||43.4||146.9|
|Allowance for expected credit losses||(19.3)||(15.7)||(36.4)||(71.4)|
|Net trade receivables||53.5||15.9||7.0||76.4|
|At 31 March 2019||Aged less than one year £m||Aged between one year and two years £m||Aged greater than two years £m||Carrying value £m|
|Gross trade receivables||69.1||36.5||42.0||147.7|
|Allowance for expected credit losses||(5.3)||(10.9)||(40.2)||(56.5)|
|Net trade receivables||63.8||25.6||1.8||91.2|
At 31 March 2020, the group had £4.8 million (2019: £11.0 million) of trade receivables that were not past due.
At 31 March 2020 and 31 March 2019, 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 2020 and 31 March 2019.