Many companies choose to provide more information in the accounts they prepare for their shareholders/members than is submitted to Companies House.
The second step of the micro-entity accounts process allows you to select the additional pages you wish to include in the accounts for the shareholders/members.
How Do I File Micro-Entity Accounts?
Contents page
This option produces a contents page to help shareholders/members with navigating the document.
Company information
This provides a page detailing the company directors, company number, registered office address, the accountants & the bank.
Director's report
The Directors' Report already includes the names of directors that served the company during the period and statements about directors' responsibilities and compliance with the small companies regime. These are the minimum requirements, but you can also choose to add further details at the 'Additional pages' step.
Accountant's report
The Accountants’ report in the full accounts prepared for shareholders/members can be signed in the name of the firm of accountants that act on behalf of the company or in the name of an individual accountant. It describes the limits of the work undertaken when preparing the accounts.
Income statement
This option allows you to compile a compliant micro-entity income statement page. The income statement summarises the company’s trading over the accounting period. It shows the company’s income from sales plus any other income and how this compares to the expenses incurred to reach the company’s profit/surplus or loss/deficit over that accounting period.
Guide to Completing Your Micro-Entity Income Statement.
