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HORTON HOUSING ASSOCIATION CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023Registered No: 25057RHORTON HOUSING ASSOCIATION FINANCIAL STATEMENTS Year ended 31 March 2023CONTENTSPage

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How to fill out consolidated financial statements

01

Gather financial statements of all subsidiary companies.

02

Eliminate intercompany transactions to avoid double counting.

03

Add together the financial statements of all subsidiaries to create a consolidated statement.

04

Adjust for any discrepancies in accounting policies or reporting periods between subsidiaries.

05

Present the consolidated financial statements to show the overall financial position of the entire group.

Who needs consolidated financial statements?

01

Parent companies with subsidiary companies

02

Shareholders and investors looking for a complete picture of the group's financial health

03

Regulatory bodies requiring consolidated financial statements for legal compliance

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What is consolidated financial statements?

Consolidated financial statements combine the financial results of a parent company and its subsidiaries into one comprehensive set of financial statements.

Who is required to file consolidated financial statements?

Companies that own a controlling interest in one or more other companies are required to file consolidated financial statements.

How to fill out consolidated financial statements?

To fill out consolidated financial statements, companies need to gather the financial information of the parent company and its subsidiaries, eliminate intra-group transactions, and combine the financial data into one set of statements.

What is the purpose of consolidated financial statements?

The purpose of consolidated financial statements is to provide an accurate and complete picture of the financial performance and position of a group of companies under common control.

What information must be reported on consolidated financial statements?

Consolidated financial statements must include the financial results of the parent company and all its subsidiaries, as well as any eliminations of intercompany transactions.

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