Accounts Software Changes February 2024

Companies House are making some accounts software changes on Thursday 1st February 2024. These are:

• Update Rules to allow Academy Trusts to file without a Charity number.
• Update Rules to reject submissions where use of revised / amended data items or dimension members occurs when accounts are not identified as revised or amended.

Further details on these changes are given below.

To correct an anomaly, we are creating the ability for Academy Trusts to file Charity accounts without needing a Charity Number.

In addition, we have become aware of an issue regarding the ‘Original’ member tag that was the default for the ‘Original and revised data’ dimension in FRC2021. In FRC 2022 and 2023 the ‘Revised’ member became the default. ‘Original’ should now only be used to tag an original value that has been revised and tagged separately with the ‘Revised’ member - in effect ‘Revised’ always means the latest revision, even if that’s the first and only set of accounts.

In certain situations, we have seen examples of this incorrectly tagged against the 2022 taxonomy - revised accounts are indicated by a value of ’true’ or ReportAnAmendedRevisedVersionPreviouslyFiledReportTruefalse, and these accounts don’t have that fact because they are not revised accounts. We will be rejecting for these instances.