How do I include a Director/Member’s report for FRS 105 (Micro-Entity) set of accounts?

Article ID: 2818
Last updated: 24 Oct, 2019

Micro-Entities are not required to prepare a Director/Member’s report under the Companies Act 2006 section 415(A), hence why the report of the Director/Member is excluded by default for accounts prepared under the FRS 105 (Micro-Entity) Provisions.

However, an option is available to include the Director/Member’s report voluntarily in the full financial statements.

Select Edit Notes – Report of the Directors/Members – Tick to include the Director/Member’s Report within Full Financial Statements.

Article ID: 2818
Last updated: 24 Oct, 2019
Revision: 3
Views: 620
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