Can anyone tell me definitively whether or not FRS 105 micro entity accounts need to include a director's report? I've found an article on Accounting Web which says yes, and a factsheet from ICAEW that says no. I can't see any mention of a director's report in FRS 105 itself. With our accounts production software: a director's report was not included, now there's a template update and it is included, although I think this may be a fudge relating to the iXBRL accounts.
Does anyone know for sure?