GFG Alliance faces having to pay fines as it finalises accounts for Alvance British Aluminium - formerly Liberty Aluminium Lochaber - and its power plant, Simec Lochaber Hydropower.
Companies House records show that Alvance is nearly 11 months late in filing its accounts for the year to the end of March 2020, while the group is more than six months late filing for various entities associated with the hydro business.
Sanjeev Gupta's group acquired the 90 year-old smelter and its hydro-electric plant from mining giant Rio Tino for £330m deal in 2016.
