Accounts
Final accounts — FRS 101, 102 & 105
The framework is not a preference; it is a size and eligibility test. We prepare Companies Act accounts under FRS 105, FRS 102 Section 1A, full FRS 102 or FRS 101, tag them for HMRC, and file at Companies House before the deadline.
Enquire about Final accountsWhat we do
- FRS 105 micro-entity accounts where the company qualifies
- FRS 102 Section 1A accounts for small entities
- Full FRS 102 accounts where Section 1A is not available or not enough
- FRS 101 reduced-disclosure accounts for qualifying subsidiaries of an IFRS group
- Year-end adjustments, accruals and director loan account reviews
- iXBRL tagging, Companies House filing and a short briefing for the directors
In the same desk
Company formation & Companies House
Form a limited company, verify identity at Companies House, and file the confirmation statement.
Management accounts
Monthly or quarterly packs: profit, cash, aged debt and what to do next.
Construction industry accounts
CIS, work-in-progress, retentions and year-end accounts for contractors and subcontractors.
Buy-to-let accounts
Accounts and tax packs for landlords and property companies, including finance-cost restriction.
Retail accounts
Accounts for shops, multiples and e-commerce: stock, till, VAT retail schemes and margin.
Medium-sized company accounts
Full FRS 102 accounts for companies that have outgrown FRS 105 and Section 1A.
Group accounts
Consolidated accounts for a parent and subsidiaries under FRS 102, FRS 101 or IFRS.