Reading kick off amid threat of a government investigation into finances But Telegraph Sport has learnt that the club's Gibraltar-registered parent company, Thames Sports Investment, which Zingarevich used to take over the club, has not filed accounts since it was incorporated in January last year. That has prompted an inquiry by Companies House, the government administrator of British companies into the UK subsidiary, Reading Football Club Limited. It wants to know why, in the absence of accounts for TSI, the UK-based company did not file a mandatory cash-flow statement in its own accounts for the 2011-12 season. Reading spokesman Mark Bradley said in a statement: "TSI controls more than 90 per cent of the voting rights, [so] TSI controls the company. That being the case, RFC would be entitled to the exemption. Certainly possession of 90 per cent of the voting rights would satisfy one of the conditions of exemption from the statutory requirement for cash-flow reporting. However, the second demands that the parent company, in this case TSI, must then make its own report and accounts available to public scrutiny. Companies House Gibraltar [CHG] confirmed TSI "was incorporated on Jan 10, 2012. No company accounts have been filed for the company. Like all clubs then in the Premier League, Reading were required to file details of their cash-flow movements to the football authorities by March 1 this year. The League said: "Premier League rules require all clubs to submit to the League audited annual accounts, including cash-flow statements, and future financial information showing that all liabilities that fall due in the following season can be met."