Do we have to include new acquisitions?

With regards to new acquisitions, the EA guidance states:

If a qualifying group purchases an undertaking (between the qualification date and the compliance date) from an organisation that did not qualify for ESOS then the energy supplies do not need to be included in your total energy consumption calculation and will not need to be audited or covered by an alternative route to compliance.

The qualification date is 31/12/2014 and the compliance date is 05/12/2015