31 March
2004
£m
 
 
 
 
2004
£m
 
2003
£m
67.8   80.8 80.2
37.3 Trade debtors 41.0 43.6
0.3 Amounts owed by joint ventures   1.5
30.2 Prepayments and accrued income 39.8 35.1

Included in prepayments and accrued income is an amount of £34.5 million (31 March 2004: £27.6 million; 30 September 2003: £30.6 million), relating to lease incentives which are amortised over the period to the next open market rent review.