| 2019
£m | 2018
£m |
|---|
| Amounts owed by subsidiary undertakings | 25.8 | 8.1 |
| Group relief receivable | 1.4 | – |
| Deferred taxation (see note (xi)) | 0.6 | 2.1 |
| Other receivables | 0.4 | 1.0 |
| Prepayments and accrued income | 0.6 | 0.3 |
| 28.8 | 11.5 |
Included in debtors are amounts of £0.6 million (2018: £2.1 million) due after more than one year relating to deferred tax assets.
Of the amounts owed by subsidiary undertakings, £0.6 million is due after more than one year (2018: £nil). The provision for impairment against amounts owed by subsidiary undertakings is immaterial and has been considered in accordance with IFRS 9. Amounts owed by subsidiary undertakings are primarily unsecured and repayable on demand. £9.3 million attracts interest between 0.85% and 3.04% above LIBOR, the balance is interest free. £0.6m of the £9.3 million is repayable in 2023.