charges on company
When preparing and submitting Ltd Co accounts do you check if any charges have been registered on company.
It used to be routine and clearly would be done on audit but I no longer see it on small companies accounts.
My interest is because the client did not tell me that the bank has registered a charge on all the assets of the company and I only became aware of it when submitting the accounts to companies house and I had already filed at HMRC.
Many thanks for response.