Accounts and reports

Accounts and reports guidance:

The determination of a company’s financial year is a complex process involving the determination of its accounting reference date (ARD) and its accounting reference...

Practice Note

A company must comply with statutory provisions set out in the Companies Act 2006 (CA 2006) in relation to keeping accounting records.Companies Act 2006, ss...

Practice Note

Produced in partnership with Tessa Park of Kingston Smith. This Practice Note outlines the provisions of the Companies Act 2006 (CA 2006) relating to the annual accounts...

Practice Note

Produced in partnership with Tessa Park of Kingston Smith. This Practice Note focuses on the need for a company to produce individual accounts and for a parent company to...

Practice Note

The government has stated that tackling the gender pay gap is a priority and that its goal is to 'end the gender pay gap in a generation'. It has brought into force...

Practice Note

The United Kingdom voted to leave the European Union. Brexit can occur either in accordance with a ratified withdrawal agreement between the UK and the EU or...

Practice Note

It is a fundamental rule of English company law that a limited company having a share capital must maintain that capital. This capital maintenance rule is intended to...

Practice Note

This Practice Note gives a general overview of the financial reporting obligations of a listed company as regards financial reporting under the Listing Rules and the...

Practice Note

Brexit impact This content is likely to be impacted by the UK’s withdrawal from the EU. For information on how leaving the EU will affect environmental law, see Practice...

Practice Note

This Practice Note covers the statutory, regulatory and corporate governance framework for directors’ remuneration reports (including the directors’ remuneration policy),...

Practice Note

A company's annual report and accounts will often include an appropriate description of directors' relevant responsibilities for the preparation of those accounts....

Practice Note

Produced in partnership with Tessa Park of Kingston Smith. This Practice Note discusses the requirements of the Disclosure Guidance and Transparency Rules in relation to...

Practice Note

A dormant company is constituted and managed in the same way as any other company. However, the requirements relating to accounts and audit that generally apply to a...

Practice Note

Produced in partnership with Tessa Park of Kingston Smith. This Practice Note provides an overview of the main provisions of the Accounting Directive (2013/34/EU) and the...

Practice Note

The directors of a company have a duty to deliver its accounts and reports for each financial year to Companies House, subject to the exemptions for certain unlimited...

Practice Note

The members of an LLP have a duty to deliver its accounts and reports for each financial year to Companies House, unless the LLP falls within the dormant subsidiaries...

Practice Note