Confirm the profile and framework
Use FRS 105 only where the entity and period are eligible for the micro-entity framework. Balansix can apply period-aware rules, but the accountant remains responsible for confirming the framework is appropriate.
Review the statutory presentation
Check current and comparative figures, whole-pound presentation, Balance Sheet totals, reserves/members’ fund terminology where applicable and dynamic profit/loss wording. Registered office and average employees are part of the statutory presentation where required by the configured profile.
Complete required notes
Review the disclosure checklist and complete the notes that apply to the entity. For a company limited by guarantee, complete the guarantee information where required rather than relying on a generic note.
Finalise only after Checks pass
Run Checks, review the full accounts PDF/preview and resolve missing information. Finalisation makes controlled areas read-only. If a correction is later required, use History and the controlled unlock route to create an editable draft.