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⍰ ASK What are the reporting requirements for a UK company with subsidiaries?

A UK company with subsidiaries has to follow specific rules for reporting to be clear, legal, and well-managed. The Companies Act 2006 says the company, whether on its own or with subsidiaries, needs to make and submit its yearly financial statements to Companies House within nine months after the financial year ends.

If the company has subsidiaries, it must also make group financial statements, combining the money stuff of the parent company and its subsidiaries. These statements give a full view of the group's situation, including assets, debts, income, and expenses.

If the company is big or medium-sizedit might have to submit extra documents, like a strategic report and a directors report, along with the group financial statements.

Besides the regular financial reporting, the company has to follow HM Revenue and Customs (HMRC) rules for tax reporting, including sending in consolidated tax returns if needed.
 

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