IMPORTANT - Message for all accounts developers

The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 brought small and micro entity company types into scope for the average number of employees to be disclosed in the notes to the accounts.

As such, the note “Average number of employees during the period” will become a compulsory field and will be validated; this will come into effect 3 months from this date. The validation will apply to all company types other than Dormant, applying to financial years beginning on or after 1st January 2016.

If Companies House were to receive a public complaint about a company whose (already filed) accounts did not include the note, we would have to write out to the company to suggest they voluntarily file amending accounts (under Section 454 of the Act). A company could choose to pre-empt any complaint and voluntarily file amending accounts straight away if it so wishes.