Please enable JavaScript.
Coggle requires JavaScript to display documents.
Medium sized companies - Coggle Diagram
Medium sized companies
-
To be eligible to prepare and file medium sized company accounts for any given financial year, the company must be or have been medium 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
The following companies are excluded from being treated as medium sized if at any time during the financial year they are
-
-
-
-
-
-
Filing requirements
-
-
-
-
-
AUDITORS REPORT Yes, if audited
-
Medium sized company accounts must be sent to all members and a copy submitted to the Registrar within 9 months of the financial year end
Medium sized companies may omit certain information from the strategic report, including analysis using KPIs so far as they relate to non financial information
Medium sized companies preparing accounts under the provisions of CA2006 rather than under IAS may omit disclosure with respect to compliance with accounting standards and related party transactions from the accounts they send to their members