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Examples of amended accounts

Does anyone know of a company that has submitted amended acc’s under FRS102

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Does anyone have an example of a company that has filed a set of Amended financial statements with companies house? I have a client who wants to resubmit and I would like to ensure that everything is covered in terms of disclosure et cetera. They have filed under FRS 102. 
Any examples would be greatly appreciated. 

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A Putey FACA
By Arthur Putey
30th Jun 2022 14:08

Just done one as it happens and the process is as follows:

"Corrections and amendments
You can send amended accounts to Companies House:
on paper
through filing software, if you used it to file your annual accounts and your software allows you to submit corrected accounts
Amended or corrected accounts must be for the same period as the original accounts.
If you’re sending amended accounts on paper
You must clearly say in your new accounts that they:
replace the original accounts
are now the statutory accounts
are prepared as they were at the date of the original accounts
Write “amended” on the front so that Companies House know your accounts are not duplicates.
Your original accounts will remain on file at Companies House.
If you only want to amend one part of your accounts, you need to send a note saying what’s been changed. The note must be signed by a director and filed with a copy of the original accounts."

You may already know that, as you asked about FRS102 so perhaps you were really asking about the disclosures. But note that not all software allows the amended accounts to be filed electronically, so you may need to file by post. Other than the above I would suggest that further disclosures should be made on the amended full accounts for the benefit of shareholders and other interested parties. And of course the amended full accounts will go to HMRC to accompany the amended CT600.

Thanks (1)
Replying to Arthur Putey:
By whyowhy
30th Jun 2022 14:24

Thanks for the info which I have seen. I think my main question is specifically where in the amended filleted accounts do I say that these replace the original, are now the statutory accounts etc. Is it a note or somewhere else? Taxfiler doesn’t seem to have a note for amended accounts or even a blank general-purpose note. So I am just a bit confused as to where in the accounts one should make these statements.

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Replying to whyowhy:
A Putey FACA
By Arthur Putey
30th Jun 2022 16:37

In my software I just tick a box and it prints "AMENDED" on them and populates the appropriate note, which is inserted after the other notes:

Amended financial statements

These financial statements replace the original financial statements, are now the statutory financial statements and are prepared as they were at the date of the original financial statements.

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Replying to Arthur Putey:
By Paul Crowley
30th Jun 2022 23:39

Nomisma Solution
Amended total exemption full accounts
Contained no note
Looks like different software to the original accounts, and note numbers changed

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By Paul Crowley
30th Jun 2022 14:39

Nomisma Solution Ltd
Recently filed ammended accounts by paper
As Authur says, just add the word ammended. Hand written top right hand side on first page is good enough.

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Replying to Paul Crowley:
By exceljockey
30th Jun 2022 14:47

Thanks Paul, much appreciated.

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