As I went through abbreviated accounts of a potential client for last 3 years, I noticed that some of the corresponding figures do not match with the ones stated in previous year's accounts. For example, debtors figure for 2013 is different in both accounts. In 2013 file it is nil, but in 2014 file 2013 figure becomes £800. Therefore P&L account is different too. The rest of the accounts agree.
I understand one of the options would be to file the amended accounts for previous year. But as the amount is immaterial, would it be ok to ignore it?
I think what could have happened is the previous accountant spot the mistake in 2013 accounts, and put the corrected one in 2014 accounts. If the accountant did that, did not he need to submit the amended accounts for 2013?