SCHEDULES
SCHEDULE 3 [Schedule 5 to the Companies Act 1985]
Disclosure of Information: Related Undertakings
Part I Companies not Required to Prepare Group Accounts
Parent undertaking drawing up accounts for larger group
11
1
Where the company is a subsidiary undertaking, the following information shall be given with respect to the parent undertaking of—
a
the largest group of undertakings for which group accounts are drawn up and of which the company is a member, and
b
the smallest such group of undertakings.
2
The name of the parent undertaking shall be stated.
3
There shall be stated—
a
if the undertaking is incorporated outside Great Britain, the country in which it is incorporated;
b
if it is incorporated in Great Britain, whether it is registered in England and Wales or in Scotland;
c
if it is unincorporated, the address of its principal place of business.
4
If copies of the group accounts referred to in sub-paragraph (1) are available to the public, there shall also be stated the addresses from which copies of the accounts can be obtained.