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”.

For accounts prepared under FRS 102 1A, TaxCalc Accounts Production refers to accounts filed to Companies House, without a Profit and Loss Accounts and Directors’ Report as “Registrar Financial Statements”.