Publication of the 2004 accounts of Phoenix Venture Holdings, the parent company of MG Rover, have been delayed again.

Auditor Deloitte was to have filed the accounts of the privately-held company with Companies House yesterday - nearly four months after the original legal deadline.

But The Birmingham Post understands the move has been put back until next week because Deloitte needs more time to update the accounts to reflect the impact on PVH of the carmaker's collapse last April.

Deloitte, which is being investigated by the Financial Reporting Council over its auditorship of PVH, has until the end of February to lodge the accounts.

The books for the 2004 trading year should have been signed off and lodged by October last year (private companies have ten months' grace from the end of their trading year in which to file) but Deloitte has been granted two extensions by Companies House.

A spokesman for PVH yesterday said: "We understand that the plan was to file today but Deloitte are now updating the accounts to reflect the impact that the administration has had on the parent company, even though it happened after the 2004 trading year.

"The report is expected to be with Companies House by next week, within the extended deadline."

The 2004 accounts will not cover the manufacturing operations of the group - the carmaking MG Rover and enginebuilding Powertrain businesses - because companies in administration are not obliged to file.

But they will reveal basic details of how much the PVH directors, led by group chairman John Towers, paid themselves in 2004.

No one could be contacted at Deloitte for comment.