The accounts of MG Rover will not include details of the crucial final months of manufacturing and trading.

The 2004 accounts for Phoenix Venture Holdings, the MG Rover’s holding company, will be published in isolation with no accompanying figures for the related businesses of car making and engine production, according to The Times.

The absence of information about the last months of the business before its collapse last April comes as its directors face several major inquiries. Deloitte, its auditor, is also being investigated.

A spokesman for the Phoenix directors said that there was no obligation to publish the accounts of insolvent companies.

The accounts, which were due to have been published last October, have been delayed twice after Deloitte asked for more time.