31. DEBTORS    
  2006
£’000
2005
£’000
Trade debtors 22 54
Amounts owed by subsidiary companies 315,951 269,591
Other debtors 2,395 1,459
Other taxation recoverable 635
Deferred tax 400 400
Prepayments 423 268
  319,191 272,407
   
Deferred tax assets arising from the Company’s trading and capital losses are recognised on the basis that there will be sufficient future profits to utilise such losses.