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Disclosing authorised share capital

Sorry if this seems an ignorant question, but do I still need to disclose authorised share capital? I use VT Final Accounts to prepare statutory accounts, and up till now have always disclosed it. A new client with a company secretarial background tells me that disclosure is no longer necessary -- is he correct?


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CA 2006 & FRSSE 2008
Authorised share capital is no longer required to be disclosed under CA 2006 (& FRSSE April 2008) for APs beginning on/after 6 April 2008.

The latest VT update issued May 2009 includes the CA 2006 & new FRSSE.

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What if a pre 2008 company never changes its articles?

 or what if the company is a subsidiary of a plc? 

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Thank you - much appreciated.


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