Section 414(3)

If the accounts are prepared in accordance with the small companies regime, the balance sheet must contain, in a prominent position above the signature— in the case of individual accounts prepared in accordance with the micro-entity provisions, a statement to that effect, or in the case of accounts not prepared as mentioned in paragraph (a), a statement to the effect that the accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

← 2 · All articles · 4 →

Source: legislation.gov.uk · retrieved 2026-09-04