Statutory accounts from the trial balance, checked before they are issued.
FRS 105 for the micro-entity, FRS 102 Section 1A for the small company, full FRS 102, the Charities SORP with a column per fund, LLPs, sole traders and partnerships. The pages come from the books engine's trial balance through the standard chart, as a PDF for the members and iXBRL on the FRC taxonomy for Companies House, and nothing is issued that fails the checks.
The framework is chosen from what the client is and how big it is; the firm can say otherwise. The 2026 FRC taxonomy suite; the 2026 Charities SORP for periods from 1 January 2026.
Three things to know first.
- The figures are the ledger's
- The trial balance comes from the books engine, mapped through the standard chart to the statements and notes. A figure in the accounts can be traced to the lines behind it; nothing is typed.
- The right framework, by the rules
- A company or LLP within the micro-entity limits gets FRS 105 unless the firm says Section 1A; a larger small company gets Section 1A; a charity gets the SORP; a sole trader or partnership gets their own. The size tests are the Companies Act's.
- Checked, then signed, then filed
- The Companies Act size tests, the charity scrutiny thresholds and the facts a person must supply are checked before a page can be issued. A named person approves; the iXBRL goes to Companies House from the client's page.
Every set of accounts a small practice produces.
FRS 105 micro-entity accounts
Profit and loss, balance sheet, the notes the standard asks for, and the members' and filing copies, from the trial balance.
FRS 102 Section 1A and full FRS 102
The small company's accounts with the reduced disclosures, or the full standard where the client is larger or the firm chooses it.
Charities under the SORP
A statement of financial activities with a column per fund (unrestricted, restricted, endowment), income and expenditure by activity, the movement in funds reconciled to the balance sheet, and the notes the SORP asks for.
LLPs, sole traders and partnerships
The LLP's accounts under its SORP; the unincorporated client's income and expenditure and balance sheet, feeding the tax return.
PDF and iXBRL
The pages as a PDF for the members, and iXBRL tagged on the FRC's 2026 taxonomy suite and validated with Arelle, ready for Companies House and for the CT600.
Working papers and review
The firm's own working paper and reconciliation templates laid over the ledger, each paper signed off by preparer and reviewer, to-dos for colleagues, and a library of checks run over every client file.
From the trial balance to the filing.
01
The books close
Bank lines explained, schedules posted (accruals, prepayments, deferred income), the period locked. The trial balance is the engine's.
02
The framework is chosen
From what the client is and the size tests. The firm overrides where it wants Section 1A for a micro-entity, or full FRS 102.
03
The pages are produced
Statements and notes from the standard chart, the firm's templates laid over, the agent's note on what moved.
04
Checked and reviewed
Size tests, thresholds and the facts a person must supply (who signs, when, the employees). Preparer and reviewer sign each paper off.
05
Approved and filed
A named person approves against the pages they saw. The filing copy goes to Companies House through the software filing service; the full set goes to the members as PDF.
Straight answers.
- Which frameworks does it produce?
- FRS 105, FRS 102 Section 1A, full FRS 102, the Charities SORP (FRS 102), LLP accounts, and sole trader and partnership accounts. The framework is chosen by the Companies Act size tests unless the firm says otherwise.
- Is the iXBRL valid?
- It is tagged on the FRC's 2026 taxonomy suite and validated with Arelle before it is issued. A set that fails validation is not issued.
- Can we use our own working papers?
- Yes. The firm's templates for working papers and reconciliations are versioned and laid over each client's ledger, with tests, in the firm's own format.
- Who signs the accounts?
- The directors, trustees or partners, as the facts a person supplies say. A named person at the firm approves the pages before anything is filed.
- Does it file with Companies House?
- Yes, from the client's page, through Companies House's software filing service under the firm's presenter account, with the acknowledgement and acceptance kept.
Produce the next set from the books.
Connect one client's books and we produce their accounts on the demo company first, then theirs for your review.