All companies are required to file financial statements with Companies House annually, however the level of detail included, depends on the size of the company.
| Small companies | Medium companies | Large companies | ||||
|---|---|---|---|---|---|---|
| Balance sheet |
Abbreviated balance sheet with notes. |
Full balance sheet. | Full balance sheet signed by a Director. | |||
| Profit and Loss | P& L not required. |
Abbreviated profit and loss account. |
Full profit and loss account. | |||
| Turnover |
Not required. |
Not required. | Yes, required. | |||
| Auditor report |
Special auditor report (if required). |
Special auditor report. | Auditor report signed by an auditor. | |||
| Director report |
No. |
Yes. |
Yes. Signed by an officer of the company. |
|||
| Notes to the accounts |
No. |
Yes. |
Yes. Plus group accounts if appropriate. |
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