I'm struggling with the correct disclosure for details of a subsidiary. The group is not required to prepare group accounts. Both parent and sub qualify as small companies.
In the abbreviated a/cs of the sub, no P&L is required. Yet CA2006 and FRSSE 2008 para 15.18(B) requires the sub's profit after tax for the year to be disclosed in the notes of the abbreviated a/cs for the parent. Is this correct or am I reading it wrong?