Statement of changes when filing Amended Abbreviated Accounts

Statement of changes when filing Amended...

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Hi first time asking a question on this site but I need some advice.

Companies House website says:

"if entitled, prepare further abbreviated accounts in accordance with the provisions of the Companies Act, and deliver with a statement as to the effect of the revision made"

I know there have been other questions on filing revised abbreviated accounts at Companies House and the need to ensure that the word "Amending" is clearly visible on the front page to ensure that they are not rejected, my question is what needs to be written in the statement as to the effect of the revision made?

The original abbreviated accounts submitted electronically were wrong because of an error in extracting the information from the Financial Statements and in the amended version, each balance sheet item has changed.

Any advice would be appreciated.

 The original accounts tThe The

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By Euan MacLennan
19th Jan 2013 10:34

Statement?

In this case, the Companies House guidance appears not to be based on law, as HMRC guidance often is not.  The legislation on Voluntary Revision of accounts is set out in s.454 Companies Act 2006, in which I can see no mention of a statement as to the effect of the revision made.

On the odd occasion when I have felt the need to file revised accounts, I have never submitted any statement - just the amended accounts - and they were accepted.

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By SAM1965
19th Jan 2013 14:53

Thanks

Many thanks Euan

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By eastangliantaxadvisor
19th Jan 2013 14:53

Same here - no need for a statment in accordance with the law - never submitted such a statment when filing amended accounts

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By SAM1965
19th Jan 2013 15:08

Thanks

That's great, thanks for your advice, I'll file them with no other statement

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