I have read ch 33 FRS102 and am checking I am reading this correctly!
Co A is a small company owned by Mr & Mrs B - 50% shares each. Both directors.
Co B is a large company (as part of a group) but ultimately owned by Mr B 50% & Mr X 50% (not related).
Co A trades with Co B commercially and shares premises with B (for which it pays rent).
33.4 seems to conflict with 33.2 vii - so is the company associated for related party disclosures? I am thinking yes but not 100% sure.