New climate change reporting requirements for large businesses

15.02.22

Stakeholder expectation for transparency and information related to a business’s activity regarding climate change continues to increase. New reporting requirements, for accounting periods commencing on or after 6 April 2022, were approved in January 2022 and affect certain very large businesses. Which businesses are affected? The new reporting regulations apply to companies and limited liability…

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December 2021 year end reporting – are you aware of the changes?

04.02.22

Many businesses will be completing the posting of their last transactions and journals and beginning to prepare for their audit for their 31 December year end. For entities which adopt FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, there are very limited changes to the recognition and measurement of…

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Website disclosure requirements

10.01.22

Depending on its size, your business may have to include certain disclosures on its website if it has one. Requirements for stand-alone companies Below are the requirements for a stand-alone company. Exemptions which may be available are not included. While this can be used as a useful starting point to understand your organisation’s requirements, we…

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How and when to file annual company accounts

15.12.21

Having just filed your latest set of accounts at Companies House, the idea of looking at your finances again may make you groan. With almost another year to file your accounts, considering this period’s financial statements may feel like overkill. However, allocating some time to stay on top of finances, including business and corporate tax,…

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Narrative disclosure requirements

01.12.21

Depending on its size, your business may be disclosing its energy use, providing details of its corporate governance arrangements and how directors have met their statutory duties. We have prepared the table below to highlight the required disclosures of a stand-alone company. Exemptions from some of the requirements are available for subsidiaries which are included…

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