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What are Filleted Accounts (delivered to the Registrar)?

Article ID: 2793
Last updated: 06 Feb, 2018

The option available to Small Companies under the Companies Act 2006, section 444(1)(b) not to include the Profit and Loss Account (including the notes supporting the Profit and Loss Account), and/or the Directors’ Report, within the accounts filed with Companies House are sometimes referred to as ‘Filleted Accounts’ (or ‘Filleted Financial Statements’).

This is an industry adopted term (to describe accounts prepared under s444), and not one from legislation, as such, there is no requirement to refer to such accounts as “Filleted”.

TaxCalc Accounts Production refers to accounts filed to Companies House, without a Profit and Loss Accounts and Directors’ Report as “Registrar Financial Statements”.

Article ID: 2793
Last updated: 06 Feb, 2018
Revision: 1
Views: 548
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folder Accounts Production -> Reports