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Filleted financial statements or filleted accounts: profit and loss accounts are excluded, but balance sheet and balance sheet notes are to be disclosed. [22] Alternatively, the smallest companies are able to file "micro-entity accounts". [23] FRS 105 is a Financial Reporting Standard applicable to the Micro-entities Regime. [24]
Companies House was a member of the Public Data Group, an advisory board which between 2011 and 2015 sought to improve public access to government data. [25] Companies House is also responsible for dissolving companies. [26] In 2020, there were approximately 4.3 million businesses on the Companies House register. [27]
This information is filled out in a form available on the Companies House website. In 2018, a £12 fee was paid for online registration when Model Articles are adopted, or a £40 for postal registration using the "IN01" form. [25] The registrar then issues a certificate of incorporation and a new legal personality enters the stage.
Hong Kong Integrated Companies Registry Information System (ICRIS) – Companies Register [389] Inland Revenue Department – Business Registration Number Enquiry [390] Securities and Futures Commission – Public Register of Licensed Persons and Registered Institutions [391] Macau Government Printing Bureau [392]
A copy of the resolution – and notice of the increase on Form 123 – must reach Companies House within 15 days of being passed. No fee is payable to Companies House. A company can decrease its authorised share capital by passing an ordinary resolution to cancel shares which have not been taken or agreed to be taken by any person.
The Financial Reporting Review Panel (FRRP) was established in 1990 as a subsidiary of the United Kingdom's Financial Reporting Council. The FRRP sought to ensure that the provision of financial information by public and large private companies complied with relevant accounting requirements such as the Companies Act 1985.
Around 224,000 companies paid the small companies rate, with 34,000 benefiting from marginal relief. 264,000 were in the starting rate, with 269,000 benefiting from the lower band of marginal relief. [234] The total revenue was £41.9bn [235] from 831,885 companies. [234] Only 23480 companies had a liability in excess of £100,000. [236]
Section 17 replaces sections 82 and 83 of the Larceny Act 1861 and the Falsification of Accounts Act 1875. The words "dishonestly with a view to gain for himself or another or with intent to cause loss to another" are substituted in section 17 for the words "intent to defraud" in the former provisions. [2] "Dishonestly" See Dishonesty.