Can an unlisted PLC file small company accounts?
Its turnover is less than 6.5m and its gross assets are less than 3.26m and has less than 50 employees. Or does the fact that it is a PLC mean it is ineligible to file small company accounts?
Sorry for the daft question but my mind has gone blank.
Replies (3)
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No
According to s.384(1) CA 2006, the small companies regime does not apply to a public company - regardless of whether it is quoted or unquoted, large, medium or small.
Careful
I believe this is known as a vanity PLC and can cause other problems for the unwary especially as it requires to be audited.