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Accounts in United Kingdom

Definition of Accounts

In accordance with the work A Dictionary of Law, this is a description of Accounts :

A statement of a company’s financial position. All registered companies must present accounts (in the form prescribed by the Companies Act 1985) annually at a *general meeting. These consist of a *balance sheet and a *profit-and-loss account with *group accounts (if appropriate) attached. They are accompanied by a directors’ report and an auditor’s report. All limited companies must deliver copies of their accounts to the *Companies Registry (where they are open to public inspection) but companies that are classified (on the basis of turnover, balance sheet total, and number of members) as “small” or “medium-sized” enjoy certain exemptions. Members are entitled to be sent copies of the accounts.

See also elective resolution; summary financial statement.

Disclosure obligations in Limited Liability Partnerships

Accounts

Find under this subsection information about Accounts in relation to Disclosure obligations in Limited Liability Partnerships.

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(2016, 04). Accounts lawi.org.uk Retrieved 03, 2021, from https://lawi.org.uk/accounts/

04 2016. 03 2021 <https://lawi.org.uk/accounts/>

"Accounts" lawi.org.uk. lawi.org.uk, 04 2016. Web. 03 2021. <https://lawi.org.uk/accounts/>

"Accounts" lawi.org.uk. 04, 2016. Accesed 03 2021. https://lawi.org.uk/accounts/

Agostino Von Hassell, 'Accounts' (lawi.org.uk 2016) <https://lawi.org.uk/accounts/> accesed 2021 March 2

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Schema Summary

  • Article Name: Accounts
  • Author: Agostino Von Hassell
  • Description: Definition of Accounts In accordance with the work A Dictionary of Law, this is a description of Accounts : A statement of [...]

This entry was last updated: April 11, 2016

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