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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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.