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Small group filing requirements.

Small group filing requirements

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If a small parent prepares which heads a small group prepares consolidated financial statements for its members must it file consolidated financial statments at Companies House or can it file individual parent company accounts ?  

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By stepurhan
21st May 2019 13:32

What a business chooses to produce for internal use does not affect the statutory filing requirements.

As long as the group meets the criteria for exemption from filing consolidated accounts, they are not required to do so simply because they have some.

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By mike caine
21st May 2019 14:32

Thanks stepurhan,
But .. does the distribution of small consolidated group accounts to the members constitute "internal use" ?
I have asked the question of Companies House in the past and have been told that they cannot respond to technical questions like this !!

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By paul.benny
22nd May 2019 12:44

Para 11.9

A parent company which qualifies as small need not prepare group accounts or submit them to Companies House if the group is small
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Replying to paul.benny:
By Bobbo
22nd May 2019 14:16

From para 5.1 of the same guidance


You must file a copy of the accounts that you have already prepared for the members/shareholders at Companies House.

I read that as if the members are getting consolidated accounts so should Companies House.

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By mike caine
22nd May 2019 15:22

My thoughts also.

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