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.
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