|Amounts owed by subsidiary undertakings||11,284||14,072|
|Group relief receivable||1,775||1,975|
|Deferred taxation (see note (ix))||647||501|
|Available for sale financial instruments||579||—|
|Prepayments and accrued income||49||1|
Included in debtors are amounts of £647,000 (2014: £501,000) 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 (2014: £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 2015, the Company holds 178,571 shares in Jaguar following its IPO. The Company also holds 89,286 warrants, which are valid for three years. The shares and the warrants have been valued at fair value at the period end, with any gains or losses being recognised in the statement of recognised gains and losses.