Accounts with an accounting period commencing on or after 6th April 2008 must contain the following statements as applicable.
Small Company
A company submitting small accounts must state on the balance sheet (above the director’s signature and printed name) that:
"These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime."
Small companies that do not deliver abbreviated accounts may also choose not to include a copy of the director’s report and/or a copy of the profit & loss. In this case the balance sheet must also contain the following statement (above the director’s signature and printed name):
"These accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies’ regime."
Audit Exemption Small Company
A company claiming Total Audit exemption must show the following statements on its balance sheet (above the director’s signature and printed name):
"The company is exempt from the requirements relating to preparing audited accounts in accordance with section 477 of the Companies Act 2006
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime."
Audit Exemption Dormant Company
A dormant company claiming total audit exemption must show the following statements on its balance sheet (above the director’s signature and printed name):
"The company is exempt from the requirements relating to preparing audited accounts in accordance with section 480 of the Companies Act 2006.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts."
Medium Company
A company submitting Medium accounts must state on the balance sheet (above the director’s signature and printed name) that:
The accounts are prepared in accordance with the special provisions of the Companies Act relating to medium companies, as required by section 445(3) of the Companies Act 2006"
Accounts with an accounting period commencing on or after 1 October 2008 must contain the following statements as applicable.
Small LLP
An LLP submitting small accounts must state on the balance sheet (above the designated member’s signature and printed name) that:
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of the Companies Act 2006) Regulations 2008) applicable to LLPs subject to the small LLPs regime"
Small LLPs that do not deliver abbreviated accounts may also choose not to include a copy of the profit and loss account. In this case the balance sheet must also contain the following statement (above the designated member’s signature and printed name):
These accounts have been delivered in accordance with the special provisions of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of the Companies Act 2006) Regulations 2008) applicable to LLPs subject to the small LLPs regime".
Audit Exemption Statements Small LLP
An LLP claiming total audit exemption must show the following statements on its balance sheet (above the designated member’s signature and printed name):
"For the year ended…the Limited Liability Partnership was entitled to exemption under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008).
The members acknowledge their responsibility for complying with the requirements of the Companies Act 2006 (as applied to Limited Liability Partnerships) with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of the Companies Act 2006) Regulations 2008) applicable to LLPs subject to the small LLPs regime"
Audit Exemption Statements Dormant LLPs
A dormant LLP claiming total audit exemption must show the following statements on its balance sheet (above the designated member’s signature and printed name):
For the year ended…the Limited Liability Partnership was entitled to exemption under section 480 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008).
The members acknowledge their responsibility for complying with the requirements of the Companies Act 2006 (as applied to Limited Liability Partnerships) with respect to accounting records and the preparation of accounts."
Medium sized LLP
A LLP submitting medium accounts must state on the balance sheet (above the designated member’s signature and printed name) that:
These accounts have been prepared in accordance with the provisions of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of the Companies Act 2006) Regulations 2008) applicable to medium sized LLPs"
