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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