The UK company law requires limited company accounts to be presented in a prescribed format and according to UK accounting standards.
Generally, the UK accounting standards apply to companies registered with Companies House in the United Kingdom.
These accounting standards are known as Statements of Standard Accounting Practice (SSAP) for accounting standards issued prior to September 1990. Thereafter, they are known as Financial Reporting Standards (FRS).
List of accounting standards
| Ref | Accounting standard for |
| SSAP 4 | The accounting treatment of government grants |
| SSAP 5 | Accounting for value added tax |
| SSAP 9 | Stock and long term contracts |
| SSAP 13 | Accounting for research and development |
| SSAP 17 | Accounting for post-balance sheet events |
| SSAP 19 | Accounting for investment properties |
| SSAP 20 | Foreign currency translation |
| SSAP 21 | Accounting for leases and hire purchase contracts |
| SSAP 24 | Accounting for pension costs |
| SSAP 25 | Segmental reporting |
| FRSSE | Financial Reporting Standard for Smaller Entities (Jan 2015) no longer applicable. |
| FRS 1 | Cash flow statements |
| FRS 2 | Accounting tor subsidiary undertakings |
| FRS 3 | Reporting financial performance |
| FRS 4 | Capital instruments |
| FRS 5 | Reporting the substance of transactions |
| FRS 6 | Acquisitions and mergers |
| FRS 7 | Fair values in acquisition accounting |
| FRS 8 | Related party disclosures |
| FRS 9 | Associates and joint ventures. |
| FRS 10 | Goodwill and intangible assets. |
| FRS 11 | Impairment of fixed assets and goodwill. |
| FRS 12 | Provisions, contingent liabilities and contingent assets. |
| FRS 13 | Derivatives and other financial instruments: disclosures. |
| FRS 14 | Earnings per share. |
| FRS 15 | Tangible fixed assets. |
| FRS 16 | Current tax. |
| FRS 17 | Retirement benefits. |
| FRS 18 | Accounting policies. |
| FRS 19 | Deferred tax. |
| FRS 20 (IFRS 2) | Share-Cased payment. |
| FRS 21 (IAS 10) | Events after the balance sheet date. |
| FRS 22 (IAS 33) | Earnings per share. |
| FRS 23 (IAS 21) | The effects of changes in foreign exchange rates. |
| FRS 24 (IAS 29) | Financial reporting in hyperinflationary economies. |
| FRS 25 (IAS 32) | Financial Instruments: Disclosure and Presentation. |
| FRS 26 (IAS 39) | Financial Instruments: Measurements. |
| FRS 27 | Life Insurance. |
| FRS 28 | Corresponding Amounts. |
| FRS 29 | Financial Instruments : Disclosures. |
| FRS 30 | Heritage Assets. |
UK accounting standards effective on or after 1 January 2015
| FRS 100 | Application of Financial Reporting Requirements. |
| FRS 101 | Reduced Disclosure Framework |
| FRS 102 | The Financial Reporting Standard applicable in the UK and Republic of Ireland. |
| FRS 103 | Insurance Contracts. |
| FRS 104 | Interim Financial Reporting. |
| FRS 105 | The Financial Reporting Standard applicable to the Micro-entities Regime. |
Confirmation Statement
Besides your company accounts, your limited company must also submit the confirmation statement to Companies House. Companies House will send reminders to your registered office when your statement becomes due. You may submit this statement online or by post. You would require your company’s authentication code to file online.
If you have any questions about your company accounts or your confirmation statement, speak to our London accountants. Alternatively, You may contact Companies House.
