{"id":28524,"date":"2025-07-29T09:45:08","date_gmt":"2025-07-29T08:45:08","guid":{"rendered":"https:\/\/smh.group\/?page_id=28524"},"modified":"2025-09-09T09:28:42","modified_gmt":"2025-09-09T08:28:42","slug":"uk-subsidiary-audit","status":"publish","type":"page","link":"https:\/\/devstagesite.co.uk\/smhgroup\/audit-and-assurance\/uk-subsidiary-audit\/","title":{"rendered":"UK Subsidiary Audit"},"content":{"rendered":"\r\n    <div class=\"contact-profile-box animated fadeIn\">\r\n        \r\n        \r\n                <div class=\"contact-profile\">\r\n                    <div class=\"contact-profile__image\">\r\n                        <figure>\r\n                            <a href=\"https:\/\/devstagesite.co.uk\/smhgroup\/our-people\/james-salim\/\">\r\n                                <img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-500x500.jpg\" class=\"attachment-regular size-regular wp-post-image\" alt=\"\" srcset=\"https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-500x500.jpg 500w, https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-300x300.jpg 300w, https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-1024x1024.jpg 1024w, https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-150x150.jpg 150w, https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-768x768.jpg 768w, https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-1536x1536.jpg 1536w, https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-2048x2048.jpg 2048w, https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-80x80.jpg 80w, https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-1000x1000.jpg 1000w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/>                            <\/a>\r\n                        <\/figure>\r\n                    <\/div>\r\n                    <div class=\"contact-profile__info\">\r\n                        <div class=\"contact-profile__name\">\r\n                            <a href=\"https:\/\/devstagesite.co.uk\/smhgroup\/our-people\/james-salim\/\">James Salim FCCA<\/a>\r\n                        <\/div>\r\n                        <div class=\"contact-profile__title\">\r\n                            <span>Director - Sheffield<\/span>\r\n                        <\/div>\r\n                        <div class=\"contact-profile__email\">\r\n                            <a href=\"mailto:jsalim@smh.group\"><i class=\"fa fa-envelope\" aria-hidden=\"true\"><\/i> jsalim@smh.group                            <\/a>\r\n                        <\/div>\r\n\r\n                                                    <div class=\"contact-select\">\r\n                                <h3 class=\"call-office\">Call Your Local Office<\/h3>\r\n                                <select title=\"Select Your Local Office\" id=\"select-local-office\">\r\n                                    <option>Select Your Local Office<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Barnsley\" data-number=\"01226 242 250\" data-location=\"Barnsley\">Barnsley<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Buxton\" data-number=\"0129822108\" data-location=\"Buxton\">Buxton<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Chesterfield\" data-number=\"01246 277 266\" data-location=\"Chesterfield\">Chesterfield<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Harrogate\" data-number=\"01423 524 322\" data-location=\"Harrogate\">Harrogate<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Huddersfield\" data-number=\"01484 541 155\" data-location=\"Huddersfield\">Huddersfield<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Leeds (Garforth)\" data-number=\"01132 862 663\" data-location=\"Leeds (Garforth)\">Leeds (Garforth)<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Leeds\" data-number=\"01132 424 677\" data-location=\"Leeds\">Leeds<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Rotherham\" data-number=\"01709 377 909\" data-location=\"Rotherham\">Rotherham<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Sheffield\" data-number=\"01142 664 432\" data-location=\"Sheffield\">Sheffield<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Wakefield\" data-number=\"01924 376 045\" data-location=\"Wakefield\">Wakefield<\/option>\r\n                                                                    <\/select>\r\n                                <a id=\"call-local-office-link\" class=\"contact-profile__contact hidden\" href=\"\"><i class=\"fa fa-phone animated tada delay-3s\" aria-hidden=\"true\"><\/i><span class=\"contact-number-content\"><\/span><\/a>\r\n                            <\/div>\r\n                                            <\/div>\r\n                <\/div>\r\n\r\n            \r\n    <\/div>\r\n\r\n    \n<p>If your UK-based company is part of a wider international group, you may be required to undergo a statutory audit. A UK Subsidiary Audit ensures compliance with UK regulatory requirements while aligning with global financial reporting obligations.<\/p>\n<p>At SMH Group, we provide an efficient and reliable audit service for subsidiaries reporting under FRS 102, FRS 101, or IFRS, supporting both local management and group-level requirements.<\/p>\n<h2><strong>Do you need a UK Subsidiary Audit?<\/strong><\/h2>\n<p>Typically a UK subsidiary will typically require an audit if:<\/p>\n<ul>\n<li>The company alone exceeds two of the following for two consecutive years:\n<ul>\n<li>Annual turnover above\u00a0\u00a315 million\u00a0for periods commencing on or after 6 April 2025 (\u00a310.2 million previously)<\/li>\n<li>Total assets over\u00a0\u00a37.5 million\u00a0for periods commencing on or after 6 April 2025 (\u00a35.1 million previously)<\/li>\n<li>More than 50 employees on average<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>It is part of a group, with a parent either in the UK or overseas, where the global group exceeds two of the following:<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td width=\"120\"><strong>\u00a0<\/strong><\/td>\n<td colspan=\"2\" width=\"240\"><strong>Periods commencing before 5 April 2025<\/strong><\/td>\n<td colspan=\"2\" width=\"240\"><strong>Periods commencing on or after 6 April 2025<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"120\"><strong>Criteria<\/strong><\/td>\n<td width=\"120\"><strong>Net Threshold<\/strong><\/td>\n<td width=\"120\"><strong>Gross Threshold<\/strong><\/td>\n<td width=\"120\"><strong>Net Threshold<\/strong><\/td>\n<td width=\"120\"><strong>Gross Threshold<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"120\">Turnover<\/td>\n<td width=\"120\">&lt;\u00a310.2m<\/td>\n<td width=\"120\">&lt;\u00a312.2m<\/td>\n<td width=\"120\">\u00a315.0m<\/td>\n<td width=\"120\">\u00a318.0m<\/td>\n<\/tr>\n<tr>\n<td width=\"120\">Total assets<\/td>\n<td width=\"120\">&lt;\u00a35.1m<\/td>\n<td width=\"120\">&lt;\u00a36.1m<\/td>\n<td width=\"120\">\u00a37.5m<\/td>\n<td width=\"120\">\u00a39.0m<\/td>\n<\/tr>\n<tr>\n<td width=\"120\">No. of employees<\/td>\n<td width=\"120\">&lt;50<\/td>\n<td width=\"120\">&lt;50<\/td>\n<td width=\"120\">&lt;50<\/td>\n<td width=\"120\">&lt;50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The \u2018net\u2019 and \u2018gross\u2019 bases may be mixed in determining whether the criteria have been met.<\/p>\n<p>*<em>Net = as per consolidated accounts<br \/>\n*Gross = adding together the individual accounts before deducting intragroup transactions\/balances<\/em><\/p>\n<ul>\n<li>It is part of an ineligible group<\/li>\n<li>It is part of a group where the parent company requires audited subsidiary accounts<\/li>\n<li>An audit is required by shareholders or lenders<\/li>\n<li>Where the subsidiary is material to a wider group and it is required as part of the wider consolidated audit process of the whole group<\/li>\n<\/ul>\n<p>In most cases, the audit supports consolidated group reporting and provides additional assurance to stakeholders.<\/p>\n<h2><strong>Benefits of a UK Subsidiary Audit<\/strong><\/h2>\n<p>A UK Limited Company Audit does more than keep you compliant. It adds value to your business by providing:<\/p>\n<ul>\n<li>Verified and compliant financial statements for group consolidation<\/li>\n<\/ul>\n<ul>\n<li>Greater transparency for the parent company, shareholders, and investors<\/li>\n<li>Reduced risk of reporting errors or delays in group submissions<\/li>\n<\/ul>\n<ul>\n<li>Helping you to mitigate and manage risks by developing strong internal controls<\/li>\n<li>Year-round access to advisors who understand both UK reporting requirements and the critical nature of timely reporting<\/li>\n<\/ul>\n<h2><strong>Our audit process<\/strong><\/h2>\n<p>Each UK Subsidiary Audit is carefully planned to fit around your reporting requirements. Our process includes:<\/p>\n<ol>\n<li><strong>Planning and risk assessment<\/strong> \u2013 We review your reporting requirements, deadlines, coordinate with the parent company or group auditors, where required.<\/li>\n<li><strong>Audit fieldwork<\/strong> \u2013 We will navigate any complexities or unique challenges that can arise from international group scenarios, whilst scrutinising your financial records and gathering evidence to support our audit conclusion.<\/li>\n<li><strong>Final reporting<\/strong> \u2013 In addition to the audit opinion, we provide a report with key insights into your business having had the opportunity to thoroughly review processes and understand your goals, giving you improved governance.<\/li>\n<\/ol>\n<p><strong>Get in touch<\/strong><\/p>\n<p><a href=\"https:\/\/devstagesite.co.uk\/smhgroup\/contact\/\">Contact<\/a>\u00a0the\u00a0<a href=\"https:\/\/devstagesite.co.uk\/smhgroup\/audit-and-assurance\/\">SMH Audit &amp; Assurance<\/a>\u00a0team on\u00a0<a href=\"mailto:info@smh.group\">info@smh.group<\/a> or 0114 266 4432 to learn more about our UK Subsidiary Audit services and how we can help you.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>If your UK-based company is part of a wider international group, you may be required to undergo a statutory audit. A UK Subsidiary Audit ensures compliance with UK regulatory requirements while aligning with global financial reporting obligations. At SMH Group, we provide an efficient and reliable audit service for subsidiaries reporting under FRS 102, FRS 101, or IFRS, supporting both local management and group-level requirements. Do you need a UK Subsidiary Audit? Typically a UK subsidiary will typically require an audit if: The company alone exceeds two of the following for two consecutive years: Annual turnover above\u00a0\u00a315 million\u00a0for periods commencing on or after 6 April 2025 (\u00a310.2 million previously) Total assets over\u00a0\u00a37.5 million\u00a0for periods commencing on or after 6 April 2025 (\u00a35.1 million previously) More than 50 employees on average It is part of a group, with a parent either in the UK or overseas, where the global group exceeds two of the following: \u00a0 Periods commencing before 5 April 2025 Periods commencing on or after 6 April 2025 Criteria Net Threshold Gross Threshold Net Threshold Gross Threshold Turnover &lt;\u00a310.2m &lt;\u00a312.2m \u00a315.0m \u00a318.0m Total assets &lt;\u00a35.1m &lt;\u00a36.1m \u00a37.5m \u00a39.0m No. of employees &lt;50 &lt;50 &lt;50 &lt;50 The \u2018net\u2019 and \u2018gross\u2019 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":28999,"parent":15747,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"templates\/template-services-subservice.php","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-28524","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - 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