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The rules for Small and Medium-Sized Groups have now changed.
Small Companies - A parent company which qualifies as small need not prepare group accounts or submit them to Companies House if the group is small and not ineligible. A group is ineligible if any of its members is:
Please note: Please contact Companies House for further information on exemption that apply to companies which would otherwise qualify as small but which are members of ineligible groups.
If a small parent company decides to prepare group accounts their content is prescribed by the 2006 Act and by Schedule 6 to the Small Companies and Groups (Accounts and Directors’) Report Regulations 2008.
If you prepare group accounts they must contain a statement above the signature on the balance sheet, confirming that they are prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
Medium Sized Companies - A medium-sized parent company must prepare group accounts and submit them to Companies House.
To qualify as small, a group of companies must meet at least two of the following conditions: