Small limited company reporting under FRS 105.
Last financial year was 12 months but previous period was 18 months. Using our old software this wasn't a problem as it showed 'period from and to' at the top of the column on the accounts where periods were shorter/longer than 12 months.
Now we are using Taxfiler this ony shows the year (i.e. 2017) at the top of the previous year comparative figures. It seems odd that Taxfiler can't do this but then it got me thinking - is it a requirement that the comparatives must state the period if it is not a year?
FRS105 3.7 ''Comparative information: Except when this FRS permits or requires otherwise, a micro-entity shall present comparative information in respect of the preceding period for all amounts presented in the current period’s financial statements.''
Any guidance much appreciated.