Question re: Ultimate Controlling Party

When deciding the ultimate controlling party, is it deemed to be at the balance sheet date, or the date the accounts are signed off?  The reason I ask is because a director and 80% shareholder who was definitely the UCP at the balance sheet date has since resigned and relinquished all of his shares before the accounts have been signed off, and no longer has an involvement in the company.  There is now a new UCP who owns 75% of the shareholding, and has the ultimate control of the day to day running of the company.

 

Thanks

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FRSSE (assuming it is a FRSSE

Towards excellence |

Thanks

cmclaren1978 |