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. In addition, there may be other...

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

Brexit impact The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports. A Abbreviated accountsIf...

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

[insert company name] PLC Minutes of a meeting of the board of directors of [insert full name of company] (the Company) held at [insert place of meeting] on [insert date...

Precedents

[insert company name] LIMITED Minutes of a meeting of the board of directors of [insert full name of company] (the Company) Held at [insert place of meeting] Held on...

Precedents

At 11pm UK time on 31 January 2020 (exit day), the United Kingdom left the European Union in accordance with a ratified Withdrawal Agreement between the UK and the EU....

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 As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

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

A company has many obligations in relation to accounts and reports under the Companies Act 2006 (CA 2006), as do a company's directors: this Practice Note focuses on...

Practice Note

The gender pay gap reporting obligations are set out in the following pieces of legislation: • Equality Act 2010 (Gender Pay Gap Information) Regulations 2017, SI...

Practice Note

Employers are increasingly keen to improve diversity and equality in their organisations. This can stem from a number of reasons, including: • an understanding of the...

Practice Note

This Practice Note gives an overview of what needs to be included in a set of company financial statements for companies applying FRS 102 (New UK GAAP) or International...

Practice Note

Chapter 9 of the Listing Rules (LRs) of the Financial Conduct Authority (FCA) imposes various continuing obligations on a company with a premium listing of equity shares...

Practice Note

The Companies Act 2006 (CA 2006) sets out detailed provisions relating to the preparation of annual accounts by a company. The Limited Liability Partnerships (Accounts...

Practice Note

The Companies Act 2006 (CA 2006) sets out detailed provisions relating to the preparation of annual accounts by a company. The Limited Liability Partnerships (Accounts...

Practice Note
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