Final Accounts
Current profile rules
| Entity | Current Balansix accounts-production route |
|---|---|
| Private company limited by shares | FRS 105 or FRS 102 Section 1A where eligible/configured. |
| Private company limited by guarantee | FRS 105 or FRS 102 Section 1A where eligible/configured, with guarantee/member terminology as applicable. |
| LLP | FRS 102 Section 1A workflow; LLP-specific presentation and members. |
| CIC | Current supported CIC configuration is limited-by-guarantee / FRS 102 Section 1A where enabled, with CIC-specific filing requirements. |
LLP accounts
Use members/designated members rather than company directors. Review the LLP statement structure, members’ interests/funds and the applicable FRS 102 Section 1A disclosures. Do not apply FRS 105 simply because the LLP is small.
Company limited by guarantee
Use members’ funds/guarantee presentation where the legal form requires it. Complete the guarantee amount/note and make sure Checks recognises the required guarantee disclosure before finalisation.
CIC
Confirm the CIC legal form and the filing profile. Where the CIC annual report artifact is enabled, review it alongside the statutory accounts and Companies House filing copy. Do not assume an ordinary limited-company filing package covers every CIC requirement.