The Gas (Applications for Licences and Extensions and Restrictions of Licences) Regulations 2001

1.  If the applicant is a company, where available, the documents specified in sub-paragraph (a) and, if the applicant is a subsidiary undertaking, also those specified in sub-paragraphs (b) and, if applicable, (c) below.

(a) Copies of—

(i) the most recent audited annual report and accounts of the applicant in respect of which an auditors' report has been prepared, together with that auditors' report;

(ii) the audited annual report and accounts of the applicant for the two financial years preceding that to which the accounts referred to in paragraph (i) above relate, together with the appropriate auditors' reports; and

(iii) such interim accounts and management accounts (whether audited or not) as may have been prepared in respect of a period more recent than that covered by any of the documents specified in paragraph (i) and (ii) above.

(b) Copies of—

(i) the most recent audited annual accounts in respect of the group of which the subsidiary undertaking forms part and in respect of which an auditors' report has been prepared, together with that report;

(ii) the audited annual accounts in respect of that group for the two financial years preceding that to which the accounts referred to in paragraph (i) above relate, together with the appropriate auditors' reports; and

(iii) such interim accounts and management accounts for that group (whether audited or not) as may have been prepared in respect of a period more recent than that covered by any of the documents specified in paragraphs (i) and (ii) above.

(c) If the documents specified in sub-paragraph (b) above do not include the consolidated audited annual accounts for any parent undertaking or subsidiary undertaking of the applicant established outside Great Britain, copies of such accounts, together with any auditors' reports, as indicate the financial state of affairs of the group in question—

(i) at the time of the application; and

(ii) at the end of each of the three financial years preceding that time.

(1)

In paragraphs 1 to 4 and 8 below, if the application is for an extension or restriction of a licence, information and documents need only be given in so far as, in any material respect, they differ from or add to the most recent information or documents which were provided in relation to the same requirement—

(i)

with an application made by the applicant in accordance with these Regulations; or

(ii)

subsequent to such an application in pursuance of a condition of the applicant’s licence.