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For many years, the Preparing Company Accounts series has guided the accountant in practice and business on the preparation and presentation of statutory accounts.
With the removal of the FRSSE in 2016, small companies now face the challenge of preparing their accounts under FRS 102, albeit benefiting from the minimal mandatory disclosure requirements set out in Section 1A of that standard. Meanwhile, micro-entities are able to apply FRS 105, which is based on FRS 102 but with significant simplifications.
As usual, this 25th edition how to qualify as a small company or micro-entity and sets out the detailed requirements for accounts under FRS 102, Section 1A and under the micro-entity regime, FRS 105. The following example accounts and checklists are also included to help ensure that your small company or micro-entity accounts are correctly presented: