Statutory Accounts - Dividends Disclosure Note

Statutory Accounts - Dividends Disclosure Note

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Hi,

We are just preparing our statutory accounts under FRSSE. The directors/shareholders decided to make a final dividend after year end but before the accounts were signed off. Is any disclosure note needed for this?

Many Thanks

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Euan's picture
By Euan MacLennan
30th Sep 2014 10:31

Yes

... in accordance with SCG(ADR) Regs. 2008, Sch.1, para.43(d)

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By davidmjones1
01st Oct 2014 13:02

Thanks, I assume it just goes as a note under dividends. Not a note under related parties (For directors) as that would be entered in the year in which it is proposed & paid. Is this right?

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Euan's picture
By Euan MacLennan
01st Oct 2014 16:48

I would ...

... put it in a separate note on the lines of:

Proposed Dividends

The company declared a dividend of £x in total on dd/mm/yy.

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By davidmjones1
04th Oct 2014 16:30

Yes - Thank you

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