This is a collection of sample financial statements and disclosure checklists, for a range of UK company sizes from micro-entities to large companies and groups preparing annual financial statements in accordance with UK GAAP. Updated annually.
These documents should be referred to alongside UK Financial Statements: Presentation and Disclosure Requirements
Next update: March 2023
Steve Collings FCCA
Steve Collings FCCA is a director at Leavitt Walmsley Associates, Chartered Certified Accountants based in Sale, Cheshire where he trained and qualified. Steve is the author of several titles for Bloomsbury Professional including Group Accounts under UK GAAP, Financial Reporting for Unlisted Companies in the UK and Republic of Ireland and Financial Statements: Presentation and Disclosure Requirements. Steve has close connections with various professional bodies producing authoritative material, articles and courses and represents the Association of Accounting Technicians on the CCAB and Technical Partners Committee at the Financial Reporting Council.