I have taken on a new small, not for profit corporate client. Their previous (unqualified) accountant was a friend of the director and they fell out. I have requested the previous years accounts and tax return from the previous accountant but she has sent me nothing. The client has a copy of the company tax return and we can obviously access the accounts filed at Companies House, however we don't have the full accounts containing a P&L account. I have prepared the accounts for the current year but don't have full comparatives for the P&L account. Is this strictly necessary or can I submit accounts to HMRC with no comparatives? I can submit filleted accounts to Companies House with comparatives as I have the balance sheet from the prior year. If I do need the comparatives, what should I do?