What’s included in statutory accounts?

What’s included in statutory accounts?

For most companies: • Balance sheet • Profit & loss account • Notes to the accounts • Director’s report (for medium and large companies) • Auditor’s report (if audited) The format depends on company size: • Micro-entities can file simplified accounts under FRS 105. • Small companies can file abridged or filleted accounts under FRS 102 Section 1A.

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