皇冠体育app

came into force on 6 April 2015. 皇冠体育appse set out a number of changes to what companies have to do when preparing and filing their accounts.

For accounting periods that begin or after 1 January 2016 small or medium-sized companies can鈥檛 file abbreviated accounts with us any more. 皇冠体育app very smallest companies can prepare micro entity accounts, while other small companies can prepare a set of abridged accounts for their members, which can also be filed with us. Abridged accounts and the relevant balance sheet formats can be found in the .

Some of the main changes:

1. A new statement is required to be delivered in a set of small company abridged accounts to indicate the members have agreed to the abridgement.
2. 皇冠体育app thresholds for a company size have changed. For a small company the: * turnover limit rises from 拢6.5m to 拢10.2m * balance sheet total limit rises from 拢3.26m to 拢5.1m * total number of employees remains at a maximum of 50
3. For a medium-sized company the turnover limit rises from 拢25.9m to 拢36m and the balance sheet total limit rises from 拢12.9m to 拢18m. 皇冠体育app total number of employees remains at a maximum of 250

We鈥檝e recently uploaded a which has an overview of the changes.