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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
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
This Practice Note examines the law and practice on giving irrevocable commitments or undertakings or letters of intent in the context of a public...
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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
This Practice Note focuses on how a company secretary of a public company (as defined) or a private company (as defined) may be removed.It does not...
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9th Nov
Practice notes
This Practice Note summarises the procedure to amend or change a company’s articles of association in accordance with the Companies Act 2006 (CA...
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9th Nov
Practice notes
The Prospectus Regulation (EU) 2017/1129 came into force on 20 July 2017 and its provisions came fully into effect in Member States on 21 July 2019....
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9th Nov
Practice notes
This document provides accessible practical guidance and links to more comprehensive content in relation to class 1 transactions undertaken by UK...
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9th Nov
Practice notes
A ratchet in private equity is a mechanism to vary the amount of equity held by founders, managers and employees post-investment.In a venture capital...
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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
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
Definitions Delete the existing definition of ‘Consideration’ in Precedent: Share purchase agreement—pro-buyer—corporate...
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9th Nov
Practice notes
A director who is in any way, directly or indirectly, interested in:•a proposed transaction or arrangement with the company of which they are a...
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9th Nov
Practice notes
This Practice Note considers the appointment and removal of alternate directors, their status, powers, duties and liabilities and authority to bind...
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9th Nov
Practice notes
Produced with input from Rebecca Cousin of Slaughter and May on market practice.This Practice Note summarises the rules and guidance in relation to...
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9th Nov
Practice notes
A limited company that proposes to issue redeemable shares must comply with the provisions of the Companies Act 2006 (CA 2006).Why do companies issue...
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9th Nov

Most recent Accounts and reports content

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
Practice notes
Rules and guidanceThe statutory rules governing the annual accounts of medium-sized LLPs are set out in:•Part 15 of the Companies Act 2006 (CA...
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8th Apr
Practice notes
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...
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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...
Read More >
8th Apr
Practice notes
Companies are required to send a copy of their annual accounts and reports for each financial year to every member of the company, every holder of the...
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8th Apr
Practice notes
Chapter 9 of the Listing Rules (LRs) of the Financial Conduct Authority (FCA) imposes various continuing obligations on a company with a premium...
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8th Apr
Practice notes
Rules and guidanceThe rules governing annual accounts of LLPs outside the scope of the small LLPs and medium-sized LLPs regimes are set out in:•Part...
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8th Apr
Practice notes
This guidance, dated January 2015, produced by The Chartered Governance Institute (formerly known as ICSA: The Governance Institute) (CGI), sets out...
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8th Apr
Practice notes
This Practice Note gives an overview of what needs to be included in a set of company financial statements for companies applying FRS 102 (UK GAAP) or...
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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 small companies (other than micro-entities) are set out in:•Part 15 of the Companies...
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8th Apr
Practice notes
Brexit impactThe UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and...
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8th Apr
Practice notes
This Practice Note provides an overview of the main provisions of the EU Accounting Directive (2013/34/EU) and the Companies, Partnerships and Groups...
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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 small LLPs are set out in:•Part 15 of the Companies Act 2006 (CA 2006)•the...
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8th Apr
Practice notes
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...
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8th Apr

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