FRS 102 1A disclosure for subsidiary about parent

What if there is no consolidation?

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Attempting my first 102 1A subsidiary and I am not sure whether I need to put parent info in.  My checklist and the FRS itself both refer to giving info to " the smallest group for which consolidated financial statements are drawn up", but if none are being drawn up can I conclude I don't need to show anything?  Or am I looking in the wrong place in the FRS?
Thank you

 

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By newbaraban
22nd Jun 2017 12:52

In your case - no disclosure required:
under section 1A there is no requirement to disclose the ultimate controlling party, the immediate parent or the ultimate parent, only the name of the smallest parent preparing consolidated accounts (and their registered office address) needs to be disclosed if relevant.

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Replying to newbaraban:
Caroline
By accountantccole
22nd Jun 2017 14:08

Thank you - this was what I was ending up with but it seemed odd to have nothing at all if not consolidated.

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