disclosure of charges

does company need to disclose existence of charges registered at companies house in annual accounts?

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does company need to disclose existence of charges registered at companies house in annual accounts? does it makes difference reporting under FRS 102 or 105?

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By Bobbo
04th May 2023 16:05

Assuming by FRS 102, you mean Section 1A for Small Entities then I would draw your attention to paragraphs 1AC.28 and 1AC.30.

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By nick farrow
04th May 2023 16:22

great thanks Bobbo

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