From £1,800 for consolidated accounts. Parent + subsidiaries. Elimination journals. Intercompany transactions. Volume discounts apply.
Pricing based on: 1) Consolidated accounts complexity, 2) Number of subsidiary entities, 3) Whether subsidiaries need individual filings.
Parent company consolidated accounts (no subsidiary filings)
Consolidated + 2-3 subsidiary individual filings
Consolidated + 4-6 subsidiary individual filings
7+ subsidiaries? Contact us for custom group pricing. 7-10 entities = 20% discount, 11+ entities = 25% discount. Example: Parent + 10 subsidiaries = £1,800 + (10 × £700) = £8,800 → 20% discount = £7,040 total. Average savings: £1,760 compared to individual pricing. Large groups (15+ entities): Bespoke enterprise pricing with dedicated implementation team.
Standard consolidation included in base price. Complex structures may have additional charges.
| Consolidation Feature | Included? | Additional Cost | Details |
|---|---|---|---|
| Basic Consolidation | Included | — | Parent owns 100% of subsidiaries. Simple aggregation + elimination of intercompany balances. Standard FRS 102 consolidation. Covers 90% of UK groups. |
| Minority Interests (NCI) | Included | — | Parent owns 51-99% of subsidiary. Non-controlling interest calculation + disclosure. Balance sheet and P&L split. Common in JV structures. |
| Goodwill on Acquisition | Included | — | Acquisition goodwill tagged (cost of investment - net assets acquired). Impairment review disclosure. Amortization (FRS 102) or annual impairment (IFRS). |
| Fair Value Adjustments | Included | — | Acquisition accounting adjustments (revalue assets to fair value). Typically provided by accountant—we tag as disclosed. |
| Intercompany Eliminations | Included | — | Standard eliminations: Intercompany receivables/payables, intercompany sales/purchases, dividends received, management charges. Complex profit-in-stock eliminations included. |
| Foreign Subsidiaries (1-2) | Partial | +£200 each | Foreign subsidiary accounts translated to GBP. Exchange differences on translation disclosed. More complex due to dual-currency tagging. 1-2 foreign subs = +£200 each, 3+ = custom quote. |
| Associate/JV Equity Method | Partial | +£150 each | 20-50% ownership (not consolidated, equity method applied). Share of profit disclosed. Separate note for associates. Simple structures +£150 each, complex (multiple JVs) = custom quote. |
| Sub-Group Consolidations | Complex | +£300-£500 | Multi-tier group: Parent → Holding → Operating subsidiaries. Intermediate consolidation required. Example: Parent owns HoldCo, HoldCo owns 3 OpCos = sub-group consolidation +£500. |
| Consolidation During Year | Complex | +£250-£400 | Subsidiary acquired/disposed mid-year. Partial year consolidation (6 months parent + 6 months subsidiary). Pre/post-acquisition profit split. Disposal gain/loss calculation. +£250 standard, +£400 if complex. |
| Step Acquisition | Very Complex | +£500-£800 | Parent increases ownership from <50% to >50% (associate becomes subsidiary). Fair value re-measurement at acquisition date. Prior equity accounting reversed. Rare (5% of groups) but complex tagging. |
| Group Reorganization | Very Complex | Custom Quote | Group restructure (merger accounting, hive-up/hive-down, common control). Prior year restatement required. Comparative figures adjusted. Complex FRS 102 requirements. Quote: £800-£2,000 depending on complexity. |
Different combinations depending on what needs to be filed publicly vs HMRC-only.
See exactly how much you save by filing multiple entities together.
Without Volume Discount:
With 10% Volume Discount (2-3 entities):
Without Volume Discount:
With 15% Volume Discount (4-6 entities):
Without Volume Discount:
With 20% Volume Discount (7-10 entities):
Without Volume Discount:
With 25% Volume Discount (11+ entities):
Legally yes (if group qualifies as small/medium/large). Practically: If parent + all subsidiaries dormant, you can file individual dormant accounts (£300 each × number of companies). BUT if parent is trading and subsidiaries dormant, consolidated accounts required (unless you claim small group exemption—see below). Small group exemption criteria (s398 Companies Act): Aggregate turnover ≤£10.2m net (£12.2m gross), assets ≤£5.1m net (£6.1m gross), employees ≤50. If exempt: Parent can file individual accounts only (no consolidation needed). Price: Single entity pricing (£750 small company) + dormant subsidiary filings (£300 each if required by CH). Recommendation: Consult with your accountant if unsure whether exemption applies—we can advise during consultation.
Parent is non-UK company? UK subsidiaries must still file individual accounts with HMRC + Companies House (each UK subsidiary has statutory filing obligation). Consolidated accounts: Not required for UK filing if parent is overseas (parent files in home jurisdiction—e.g., US 10-K, EU consolidated IFRS). What we file: Individual iXBRL accounts for each UK subsidiary only. Price: £700 per UK subsidiary (small company) with volume discount applied if 2+ entities. Example: US parent, 4 UK subsidiaries → 4 × £700 = £2,800 → 15% volume discount (4-6 entities) = £2,380 total. UK subsidiaries can claim audit exemption if: 1) Parent provides s479A guarantee (comfort letter that parent guarantees subsidiary liabilities), 2) Subsidiary qualifies as small. Audit exemption = lower accounting fees (accountant charges less for unaudited accounts), but iXBRL filing still required.
No, we don't prepare consolidated accounts (not our service). We tag + file consolidated accounts your accountant prepares. Consolidation preparation requires accounting judgment (fair value adjustments, goodwill impairment, elimination journals)—outside scope of iXBRL tagging service. What we need from you: Final consolidated PDF accounts (balance sheet, P&L, cash flow, notes to accounts including group structure note, accounting policies, consolidation adjustments). Your accountant provides this (they do consolidation in their software—Iris, CCH, Sage, Xero, QuickBooks, etc.). We convert their PDF to iXBRL and file to HMRC + CH. If your accountant doesn't do consolidation: We can refer you to accounting firms who specialize in group accounts (typical fee: £2,000-£5,000 for consolidation preparation depending on complexity). Then we handle iXBRL tagging + filing (£1,800 consolidation pricing).
Mid-year acquisition: Consolidated accounts show partial year (from acquisition date to year-end). Example: Acquired 1 July, year-end 31 Dec → 6 months consolidated. iXBRL complexity: Pre-acquisition profit excluded from group P&L, post-acquisition profit included, acquisition date fair value adjustments tagged, goodwill calculation disclosed. Pricing: Standard consolidation £1,800 + mid-year acquisition complexity fee £250-£400 (depends on whether simple acquisition or complex step acquisition/business combination). Subsidiary individual filing: If subsidiary required to file individual accounts, covers full 12-month period (not just 6 months post-acquisition). Subsidiary files its own accounts separately, then also included in parent consolidated for 6 months. Price example: Parent consolidated (with mid-year acquisition) £1,800 + £300 complexity = £2,100, plus subsidiary individual filing £750 = £2,850 total (then 10% volume discount if 2-3 entities).
Fixed pricing. Volume discounts. Single portal for all entities. Dedicated group account manager. Get your group quote today.
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