Holding company (non trading) is 100% owner of 5 subsidiary trading companies.
The group qualifies as small. Is a shareholder of the holding company entitled to receive copies of all the subsidiary trading accounts or just that of the dormant holding company?
If group accounts were prepared would this change the status in as much a shareholder is only entitled to receive copies of the group accounts alone?
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Surely it depends on the % shareholding in the holding company (I don't think the question states what this is)? I haven't checked the following article for accuracy but it sets out clearly what shareholders' rights are:
https://www.cwj.co.uk/cms/document/shareholder_statutory_rights_for_emai...
Whilst it doesn't address the right to request subsidiary accounts, if the shareholding is sufficient the shareholder could have sufficient control to become a director and have a right to see the accounts. Or if more than 10% shareholding could require the accounts to be audited.
It doesn’t depend on the percentage shareholding if being a shareholder is the only involvement with the company, but yes if the shareholder is also a director different rights are acquired.