I am preparing accounts for a company under FRSSE 2015. The company has various associated companies i.e. other companies under the same control. It trades with some of the associated companies on normal commercial terms. As far as I can see, under the FRSSE 2015, I will just need to disclose the names of the associated companies and the amounts due to and from these companies at the year end. I should be grateful for confirmation, or guidance if I have got this wrong.
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You also need to disclose the nature of the relationship, the amounts of the transactions, analysed by type (sales, purchases, management charges, etc.), and so on. Para 15.1.
"simply"
The word you're missing from 15.7 is "simply". These parties aren't related simply as a result of their role as customer, supplier, etc., they are related by virtue of common ownership.
That's doubly unlucky - now you have to get the details for the comparative figures as well!