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can I file entity not group accounts?

claiming immaterial subsid?

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Parent co P last year filed FRS102 group accounts. Subsid co S last year filed entity FRS102 accounts.

There are no reasons as to why full FRS102 was submitted, s1A could have been applied to both companies.

At the beginning (actually, on day 1) of my year, all business & assets/liabilities were transfered from S to P. S's Balance Sheet is now just interco / shares  / P&L reserves.

At my YE, P has w/o its investment in S.


1. Any reason why I can't file FRS102s1A accounts for S?

2. Any reason why I can't file FRS102s1A accounts for P?

3. Further to a previous thread on here recently, I plan on filing entity accounts for P, as S is immaterial (£nil investment value, £nil trade). Do I have to file group accounts as it was a 'proper' group last year?, or can the directors just decide that it's 'not' a group (re S's immateriality) this year so no group accounts?


Really really hope the answers are No, No, Entity.



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