The free streaming motion of dark matter particles imprints a cutoff in the matter power spectrum and set the scale of the smallest dark matter halo. Recent cosmological $N$-body simulations have shown that the central density cusp is much steeper in haloes near the free streaming scale than in more massive haloes. Here, we study the abundance and structure of subhaloes near the free streaming scale at very high redshift using a suite of unprecedentedly large cosmological $N$-body simulations, over a wide range of the host halo mass. The subhalo abundance is suppressed strongly below the free streaming scale, but the ratio between the subhalo mass function in the cutoff and no cutoff simulations is well fitted by a single correction function regardless of the host halo mass and the redshift. In subhaloes, the central slopes are considerably shallower than in field haloes, however, are still steeper than that of the NFW profile. Contrary, the concentrations are significantly larger in subhaloes than haloes and depend on the subhalo mass. We compare two methods to extrapolate the mass-concentration relation of haloes and subhaloes to z=0 and provide a new simple fitting function for subhaloes, based on a suite of large cosmological $N$-body simulations. Finally, we estimate the annihilation boost factor of a Milky-Way sized halo to be between 1.8 and 6.2.
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