|Amounts owed by subsidiary undertakings||10,067||11,853|
|Group relief receivable||3,230||4,726|
|Deferred taxation (see note (x))||1,362||1,351|
|Available for sale financial assets||—||129|
|Prepayments and accrued income||134||82|
Included in debtors are amounts of £1,362,000 (2016: £1,351,000) due after more than one year relating to deferred tax assets. Of the amounts owed by subsidiary undertakings, £nil is due after more than one year (2016: £nil).
In March 2015, the Group made an investment of US$1.0 million in Jaguar Animal Health Inc. (Jaguar) to potentially gain access to the EU marketing rights for their companion animal products. At 30 June 2017, the Company holds 178,571 shares in Jaguar following its IPO. The Company also holds 89,286 warrants, which are valid for three years. During the year this investment has been impaired.