Amounts owed by subsidiary undertakings10,06711,853
Group relief receivable3,2304,726
Deferred taxation (see note (x))1,3621,351
Available for sale financial assets129
Other receivables336476
Prepayments and accrued income13482

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.