An overview of the criteria to be met, the requirements and simplifications available, and some practical considerations to help you choose the right financial reporting regime for your circumstances.
Articles and features
In recent years the length of board packs has increased significantly, especially in financial services, often surpassing a thousand pages. This information overload can hamper board members’ ability to think clearly, and thus their ability to make challenges where appropriate.
Sarah Dunn throws some light on a topic that has caused much uncertainty in recent months
The payment performance requirements contained in the Small Business Enterprise & Employment Act came into force in April 2017. Large businesses will be required to report on the first six months’ payment performance on accounting periods commencing after 6 April 2017.
This factsheet provides an overview of the regulatory requirements affecting UK company accounts. The factsheet applies to both UK GAAP and IFRS adopters.
Frequently asked questions about the filing options available to small companies and any additional statements to be filed at Companies House.
Frequently asked questions about the filing options available to small LLPs and any additional statements to be filed at Companies House.
This page answers frequently asked questions about the filing options for small companies. Updated September 2019.
Companies proposing to use written resolutions to make shareholder decisions – ie, agreeing to a decision in writing rather than holding a formal meeting - should ensure every such resolution is approved and circulated by the board and sent on its behalf to all shareholders entitled to vote on the decision, otherwise it will be invalid - as a recent ruling makes clear.
Employers with, or considering including bad leaver provisions in their articles or a share purchase agreement should consider whether they could amount to an unenforceable penalty, or be unconscionable or an unlawful deduction from wages.
Directors, members of companies, company secretaries and others may want to consider applying to make their home addresses unavailable on the public record at Companies House, with new regulations making it much easier.
Limited companies, LLPs and other entities subject to the 'persons with significant control' (PSC) regime, requiring them to disclose individuals with significant control over them, face a more rigorous approach to compliance from Companies House, its latest Annual Report makes clear.
Disclaimer: These publications from Atom Content Marketing are for general guidance only, for businesses in the United Kingdom governed by the laws of England. Atom Content Marketing, expert contributors and ICAEW (as distributor) disclaim all liability for any errors or omissions.
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This section on Limited Liability Partnerships (LLPs) looks at the nature of LLPs, their formation and the rights and liabilities of LLP members.
This chapter looks at what characteristics a company has, types of companies, the corporate veil, formation of registered companies, naming of companies and company constitutions.
This chapter looks at the nature and definition of a partnership. Also covered are the partnership agreement, duties of partners to each other, partners' relationship to each other, partner's relationship with outsiders, the dissolution and winding up of partnerships, and limited partners.
Guide to the legal principles that apply to business. Aimed at non-law students.
Article gives guidance on planning for annual general meetings (AGMs) in 2018
Article discusses the importance of an investor relations officer and board of directors on businesses during engagement with shareholders along with the growing number of corporate secretaries with credibility and skills that could provide businesses effective shareholder engagement.
Best practice guide from document storage company Iron Mountain. Registration required for free download.
A collection of guides about registering, filing and disclosing information with Companies House.
Gov.uk hub page for setting up a new business. Includes pages on different legal entities: sole trader; business partnership; private limited company; social enterprise; overseas company; unincorporated associations.
Guidance from GOV.UK on directors responsibilities and other company secretarial aspects of running a company.
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