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Practice notes
The agreement of the members of a company is required to make certain changes to a company, such as amending its constitution, name or share capital,...
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9th Nov
Practice notes
This Practice Note summarises the traditional fiduciary duties of company directors, including the duty to act in the best interests of the company,...
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9th Nov
Practice notes
Why restore a company to the register?When a company has been struck off it may be possible for an interested person to make an application to the...
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9th Nov
Practice notes
This Practice Note considers the obligation of an issuer who issues or proposes to issue financial instruments which are within the scope of the...
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9th Nov
Practice notes
Coronavirus (COVID-19) IMPACT: Certain filing and registration deadlines are extended by temporary measures introduced to mitigate the consequences of...
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9th Nov
Precedents
Important-this provisional allotment letter (pal) is of value and is negotiable. It requires your immediate attention. The offer expires at [insert...
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9th Nov
Practice notes
This Practice Note explains the cash box structure and the principles behind its use in connection with a proposed placing by a public limited company...
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Produced in partnership with Danette Antao of Hogan Lovells and Maegen Morrison of Hogan Lovells 12th Jan
Practice notes
Shares in a company may be allotted or transferred to any number of holders (whether they are natural persons or corporate entities) to be held...
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9th Nov
Practice notes
This Practice Note is part of the Share purchase transaction toolkit.In order to effect all aspects of the transaction, each share purchase...
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9th Nov
Practice notes
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
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9th Nov
Practice notes
A demerger is a transaction whereby a business carried on by a company within a group is taken out of that group and run under separate management but...
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9th Nov
Practice notes
This Practice Note describes the legal issues that may arise where there is a gap in time between exchange/signing (at which time the share purchase...
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9th Nov
Practice notes
IntroductionA most favoured nation (MFN) clause entitles an investor to have visibility of side letter entitlements of other investors in the private...
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Produced in partnership with William Jones of RPC 12th Jan
Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other administrative procedures have been...
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9th Nov
Practice notes
This Practice Note outlines the written resolution method directors may adopt to take decisions instead of holding board meetings. It also considers...
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9th Nov
Precedents
DRAFTING FOR BREXIT: For the latest information on the impact of Brexit on the drafting, negotiation and enforceability of this Precedent, see...
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9th Nov

Most recent Accounts and reports content

Practice notes
TitleDirective 2014/95/EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of...
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Produced in partnership with Ardea International 14th Apr
Precedents
[insert company name] LIMITEDMinutes of a meeting of the board of directors (the Meeting) of [insert full name of company] Limited (the Company)Held...
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9th Apr
Precedents
Ordinary resolution:That the directors’ remuneration report (oth...
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9th Apr
Precedents
Ordinary resolution:That the audited accounts of the Company for the financ...
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9th Apr
Q&As
The statutory provisions governing the revision of defective accounts and reports are set out in:•Part 15 of the Companies Act 2006 (CA 2006),...
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9th Apr
Practice notes
This Practice Note outlines the provisions of the Companies Act 2006 (CA 2006) relating to the annual accounts of a company.The CA 2006 sets out...
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Produced in partnership with Tessa Park of Moore Kingston Smith 8th Apr
Practice notes
Rules and guidanceThe statutory rules governing the annual accounts of limited liability partnerships (LLPs) that qualify as micro-entities (a...
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8th Apr
Practice notes
It is a fundamental rule of English company law that a limited company having a share capital must maintain that capital. This capital maintenance...
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Produced in partnership with Tessa Park of Moore Kingston Smith 8th Apr
Practice notes
In accordance with Part 15 of the Companies Act 2006 (CA 2006) all companies must produce accounts, but the statutory requirements to be met in...
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8th Apr
Practice notes
The UK Corporate Governance Code (UKCG Code) sets out standards of good practice in relation to leadership and effectiveness of the board of...
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8th Apr
Practice notes
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...
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8th Apr
Practice notes
Rules and guidanceThe key rules governing the publication and laying of a company's annual accounts and reports are set out in Part 15 of the...
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8th Apr
Practice notes
This guidance, dated May 2015, produced by The Chartered Governance Institute (formerly known as ICSA: The Governance Institute) (CGI), sets out what...
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8th Apr
Practice notes
The Companies Act 2006 (CA 2006) sets out detailed provisions relating to the preparation of annual accounts by a company. The Limited Liability...
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8th Apr
Practice notes
This Practice Note summarises the additional rules governing the preparation of annual accounts and reports by quoted companies under Part 15 of the...
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Produced in partnership with Tessa Park of Moore Kingston Smith 8th Apr
Practice notes
This Practice Note focuses on the need for a company to produce individual accounts and for a parent company to prepare group accounts.The Companies...
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Produced in partnership with Tessa Park of Moore Kingston Smith 8th Apr
Practice notes
The statutory rules governing the annual accounts and reports of medium-sized companies are set out in:•Part 15 of the Companies Act 2006 (CA...
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8th Apr
Practice notes
Certain aspects of the UK corporate reporting framework have been impacted by Brexit. For further details see Practice Note: Brexit—accounts and...
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8th Apr
Practice notes
The rules governing annual accounts and reports of unquoted companies are set out in:•Part 15 of the Companies Act 2006 (CA 2006)•the Large and...
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8th Apr
Practice notes
A company must comply with statutory provisions set out in the Companies Act 2006 (CA 2006) in relation to keeping accounting records.In addition,...
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8th Apr

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