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What needs to be filed with Companies House?

  • Statutory accounts (either full, abbreviated or micro)

Knowing which version to file can be a challenge in itself!

Statutory accounts must include:

  • a ‘balance sheet’, which shows the value of everything the company owns, owes and is owed on the last day of the financial year
  • a ‘profit and loss account’, which shows the company’s sales, running costs and the profit or loss it has made over the financial year
  • notes about the accounts
  • a director’s report (unless you’re a ‘micro-entity’)

And if all that wasn’t enough, you also have to make sure your accounts are prepared following one of the following accounting standards:

  • International Financial Reporting Standards
  • New UK Generally Accepted Accounting Practice

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