Insights

London Calling

In addition to sharing relevant company secretarial, corporate reporting, audit and accounting (which you can find below), F&L produces a weekly round-up of news, views and comment relating to doing business in London called London Calling.

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UK vs IFRS – Accounting Considerations

The accounting frameworks available to companies registered in the UK.

Year End Accounts Checklist

We explore some of the key considerations from a financial reporting, accounting and audit perspective for getting ready for year end...

Disclosure Considerations

FRS 102 is the principal accounting standard in the UK which sets out the financial reporting requirements for entities that are not applying EU adopted IFRS or FRS 101.

Do I need to prepare accounts?

In the UK all Limited Companies and Limited Liability Partnerships (LLPs) must keep adequate accounting records - this is the responsibility of the director(s)/members of the entity.

Do I need an audit?

Many small companies in the UK don’t need an audit of their annual accounts (unless the company’s articles of association stipulate it or enough shareholders ask for one) but it is important to have this confirmed by an independent accountant, particularly if the UK company is part of a wider group.

UK Corporate Reporting – Navigating your First Steps in the UK

When expanding into the UK, you will understandably have a lot of decisions to make and steps to take during your first period of trading. One of the important topics to address is your corporate reporting requirements and, if it is your first time trading in the UK, this process needs careful navigation.

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