I understand that the average number of employees is required to be disclosed under FRS105.
I use VT accounts and this autohides nil balances including this note where applicable.
Is this acceptable for a director only company or should the accounts always include the number of employees statement even if this is nil for both the current and comparative years?
I see that Taxfiler shows nil if this is the case.
No great issue as the note can simply be unhidden.