Sch 1 para 65 Parent undertaking information
Where the company is a subsidiary undertaking, the following information must be given in respect of the parent undertaking of the smallest group of undertakings for which group accounts are drawn up of which the company is a member— (a) the name of the parent undertaking which draws up the group accounts, (b) the address of the undertaking's registered office (whether in or outside the United Kingdom), or (c) if it is unincorporated, the address of its principal place of business.