Preparing FRS 105 and FRS 102 Section 1A company accounts

Finishing the accounts

1. Fix the checks

   "Checks" lists anything to fix, such as a balance sheet that does not balance, a signing director who is not listed, or missing comparative dates.

2. Fill in the details

   Under "Details for the accounts" add the directors and who signs, the approval date, average employees, where the company is registered, the principal activities and the registered office.

3. Fill in the notes

   For FRS 102 accounts add advances and credits to directors, secured debts, commitments and guarantees, related party transactions and events after the year end.

4. Preview

   "Members' copy" and "Companies House copy" show each version. Download the iXBRL file, or open it in a new tab to print.

5. Approve

   Press "Approve the accounts". It stays greyed out while any check fails.

The filing copy

The Companies House copy of FRS 102 accounts leaves out the profit and loss account unless you tick "File the profit and loss account at Companies House as well". From April 2028 small companies will have to file it; see Companies House accounts changes in 2028.

Changing the details of approved accounts puts them back to draft.