Registrar Financial Statements will include all disclosures included within the Full Financial Statements except:

• Company Information (*)
• Accountants Report (*)
• Auditors Report
  • Note: An Audit Information note will be included instead.
• Directors Report
• Profit and Loss Account
• Statement of Comprehensive Income
• Statement of Changes in Equity (*)
• Notes to the Profit and Loss Account

Please note: by default, only Exceptional Items is required by law, however should other Profit and Loss Notes be included to give a true and fair view, such as Staff Costs, these would also be excluded (Accounting Policies, Average Number of Employees are not classed as Profit and Loss Notes and so will be included).

(*) An option to include these, if required, is available within Edit Notes.

It is not possible to include disclosures within the Full Financial Statements and then exclude them from accounts filed at Companies House (other than those listed above).If a disclosure is included to give a true and fair view, then it should be in both Full and Registrar Financial Statements.