Please enable JavaScript.
Coggle requires JavaScript to display documents.
Small companies - Coggle Diagram
Small companies
Filing requirements
-
-
-
-
-
AUDITORS REPORT Yes, if audited
-
-
The following companies are excluded from being treated as small sized if at any time during the financial year they are
-
An authorised insurance company, banking company, e-money issuer, MIDIF investment firm or UCITS management company
-
-
To be eligible to prepare and file small sized company accounts for any given financial year, the company must have been small sized during one or more of the following financial years
If the accounts are for the first year, in that year
For accounts for any other year, in that year and the previous year
If the company fails to qualify in the year for which the accounts are being prepared, in the previous year
-
Small company accounts must be sent to all members and a copy submitted to the Registrar within nine months of the financial year end
The balance sheet must contained a statement in a prominent position above the directors signature that the accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime
If an abridged balance sheet and/or P&L account is prepared this must include a statement on the balance sheet that the members have agreed to the preparation of abridged accounts for this accounting period