Sch 4 para 1 Subsidiary undertakings
(1) The following information must be given where at the end of the financial year the company has subsidiary undertakings. (2) The name of each subsidiary undertaking must be stated. (3) There must be stated with respect to each subsidiary undertaking— (a) the address of the undertaking's registered office (whether in or outside the United Kingdom), (b) if it is unincorporated, the address of its principal place of business.