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Companies Act 2006
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399Duty to prepare group accounts
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(1)This section applies to companies that are not subject to the small companies regime.
(2)If at the end of a financial year the company is a parent company the directors, as well as preparing individual accounts for the year, must prepare group accounts for the year unless the company is exempt from that requirement.
(3)There are exemptions under–
section 400 (company included in EEA accounts of larger group),
section 401 (company included in non-EEA accounts of larger group), and
section 402 (company none of whose subsidiary undertakings need be included in the consolidation).
(4)A company to which this section applies but which is exempt from the requirement to prepare group accounts, may do so.
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