Micro-entities and the Micro-entities Regime A summary (October 2015)

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1 Micro-entities and the Micro-entities Regime A summary (October 2015)

2 Contents Frequently asked questions... 1 Micro-entity accounting and disclosure requirements FRS Example micro-entity accounts... 6

3 Frequently asked questions What is the micro-entity regime? In 2013 company law introduced a new size of entity called the micro-entity, which is essentially a very small company. Micro-entity s are allowed to produce and file accounts which contain less detail in terms of disclosure than that required for small entities currently applying the Financial Reporting Standard for Smaller Entities (FRSSE) or UK Generally Accepted Accounting Practice (GAAP). Why is this something to consider now? The Financial Reporting Council has consulted on plans to withdraw the FRSSE and bring small entities within the scope of Financial Reporting Standard (FRS) 102. This means that all entities, regardless of size, will be subject to the recognition and measurement principles of FRS 102 which has come into force for accounting periods beginning on or after 1 January Although small entities will have reduced disclosure requirements, the application of FRS 102 could mean considerable change for those who currently report under the FRSSE. It is therefore an opportune time to consider whether it may be appropriate for eligible companies to report under the microentity regime going forward. Who can apply the micro-entity regime? Micro-entity reporting is currently only available to certain companies. LLPs, limited partnerships, qualifying partnerships, overseas companies, unregistered companies, charitable companies, companies carrying on an insurance market activity, an ineligible financial services company, or a member of an ineligible group are all unable to apply the micro-entity regime. It is, however expected that the regime will be extended to LLPs in due course. What is the situation for group companies? A parent company can qualify provided that it satisfies the micro-entity criteria; the group it heads satisfies the definition of a small group and it has not voluntarily elected to prepare group accounts. If a subsidiary is included in the consolidated accounts of a group then it cannot qualify as a microentity. How does a company qualify as a micro-entity? Companies must first qualify as small and not be excluded from the small company s regime, then they must meet at least two of the following three conditions: turnover not more than 632,000; balance sheet total not more than 316,000; average number of employees not more than 10. 1

4 The criteria must be met for the current year and previous years, as follows: Criteria met? Eligible as micro? Year 0 Yes Yes Year 1 Yes Yes Year 2 No Yes, as criteria met in Y1 Year 3 No Yes No Yes Companies can therefore continue to be treated as micro in the first year they fail to meet the criteria. What is a micro-entity set of accounts? A complete set of financial statements of a micro-entity shall include the following: 1. A director s report If small company exemptions are claimed the report is only required to disclose the names of the directors and the fact that they have taken advantage of small company s exemptions in preparing the report. Additional information can be added, such as the principal activity, on a voluntary basis. 2. An audit report (if required) As all micro-entities fall outwith the statutory requirement for audit it is unlikely that many will have an audit, but there must be a statement by the company claiming exemption from audit as a small company. 3. An income statement/profit and loss account 4. A statement of financial position/balance sheet at the reporting date The balance sheet, which can be in one of two permitted formats, must have two footnotes included at the bottom which cover: 1. Directors benefits: advances, credit and guarantees; and 2. Guarantees and other financial commitments of the entity No other notes are required, although they can be added on a voluntary basis. Can these accounts be audited? They can be audited, although there is an expectation that very few micro-entity accounts will be audited due to the small size. In reality there will be entities that prepare these accounts, and request or require them to be audited for bank or other reasons. 2

5 What is required to be filed at Companies House? The Balance Sheet, including the two footnotes must be filed at Companies House, but the directors report, audit report and Profit and Loss Account, i.e. the full micro accounts, may also be submitted. Will HMRC accept micro-entity accounts? Yes, micro-entity accounts prepared in accordance with the regulations will represent accounts prepared under UK GAAP and can therefore be submitted to HMRC as part of the company s annual self assessment. What accounting standard is applied in preparing the accounts? FRS 105 the Financial Reporting Standard applicable to the Micro-entities Regime (Published in July 2015) came into force for accounting periods beginning on or after 1 January 2016 although early application is permitted. Prior to that, the appropriate FRSSE should be used. What are the accounting requirements under FRS 105? See the attached summary of accounting treatments required under FRS 105. What does a set of micro-entity accounts look like? See the example on page 6. 3

6 Micro-entity accounting and disclosure requirements FRS 105 FRS 105 is the single financial reporting standard that will replace FRSSE 2015 for companies that qualify as Micro-entities and choose to apply the micro-entities regime. While it is effective for accounting periods beginning on or after 1 January 2016, early application of the FRS is permitted. The aim behind the standard, in the spirit of easing the reporting burden on the smallest entities, is to have simple accounting treatments, which means many accounting policy options have been removed. The items noted below highlight the main micro-entity accounting requirements. Primary financial statements The only requirements are to prepare a Profit and Loss Account and a Balance Sheet. No Cashflow Statement or Statement of Total Recognised Gains and Losses are required. In addition the formats of the Profit and Loss Account and the Balance Sheet are condensed so less information is displayed on the face of the statements. Disclosures and notes to the accounts Micro-entities are only required to have two notes at the foot of the balance sheet which are legal requirements and relate to directors benefits; and guarantees and other financial commitments. These are not new requirements and are currently included in company accounts. Further disclosures can however be added if the company chooses. Related party disclosures FRS 105 does not contain a section on related party disclosures so the only related party disclosures required relate to the footnote on the Balance Sheet concerning directors benefits. Investment property and other property, plant and equipment These assets must be measured at cost less accumulated depreciation and impairment. There is no option to record assets at valuation. This means that investment properties, for example, currently held at market value will require to be restated to cost less depreciation and impairment, and all previous revaluations reversed. Borrowing and development costs All borrowing and development (as in R&D) costs shall be recognised as an expense in profit or loss in the period in which they are incurred. There is no option to capitalise. Government grants All grants must be accounted for using the accruals method. Deferred tax A micro-entity is not required to account for deferred tax on timing differences. 4

7 Multi-employer defined benefit schemes Many companies are part of a multi-employer defined benefit pension scheme that is accounted for as a defined contribution scheme, and therefore no pension scheme surplus or deficit is recorded on the balance sheet. In this situation, where there is an agreement in place to fund a deficit, a liability for the contributions payable under the agreement is recognised as liability on the balance sheet. Holiday pay accrual Where the holiday and financial years do not end on the same date, or where holidays are carried over, the amount of holiday pay due to employees must be included as a liability on the balance sheet. Care should be taken to look at holiday pay that accrues for people on maternity leave or long term sick leave. 5

8 Example micro-entity accounts Company Registration Number [XXX} EXAMPLE MICRO ENTITY LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER

9 EXAMPLE MICRO ENTITY LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2015 CONTENTS PAGE Officers and professional advisors (optional) Directors Report Profit and Loss Account Balance Sheet Note This example assumes the accounts are unaudited. 7

10 EXAMPLE MICRO ENTITY LIMITED OFFICERS AND PROFESSIONAL ADVISERS The Board of Directors Company Secretary Registered Office Accountants Chiene + Tait LLP Chartered Accountants 61 Dublin Street Edinburgh EH3 6NL Bankers 8

11 EXAMPLE MICRO ENTITY LIMITED DIRECTORS REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2015 The Directors present their report and the unaudited financial statements of the company for the year ended 30 September Principal activities [Optional] Directors The directors who served during the year were as follows: Mr James Smith Mr John Jones Political donations [Where donations exceed 2,000] Directors indemnity provisions [If appropriate] Statement of directors responsibilities [Optional] The directors are responsible for preparing the Directors Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (UK GAAP). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: select suitable accounting policies and apply them consistently; make judgements and accounting estimates that are reasonable and prudent; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Small company provisions This report has been prepared in accordance with the provisions applicable to companies entitled to the small company s exemption. Signed on behalf of the directors Mr James Smith, Director 30 December 2015 Notes 1. The Report can include additional information on a voluntary basis such as the principal activity of the company. 2. The Directors Report is not required to be filed with Companies House. 9

12 EXAMPLE MICRO ENTITY LIMITED PROFIT AND LOSS ACCOUNT YEAR ENDED 30 SEPTEMBER Turnover Other income Cost of raw materials and consumables Staff costs Depreciation and other amounts written off assets Other charges Tax Profit/ (loss) Note 1. The P&L account is not required to be filed with Companies House 10

13 EXAMPLE MICRO ENTITY LIMITED BALANCE SHEET (1) AS AT 30 SEPTEMBER Called up share capital not paid Fixed assets Current assets Prepayments and accrued income Creditors: amounts falling due within one year Net current assets / (liabilities) Total assets less current liabilities Creditors: amounts falling due after more than one year Provisions for liabilities Accruals and deferred income Net assets Capital and reserves Notes 1. Directors benefits (2) Advances, credits, guarantees 2. Guarantees and other financial commitments (3) Charges on assets (i.e. floating charges, standard securities etc) Contingent liabilities (i.e. ongoing legal claims) Capital commitments (i.e. capital expenditure contract for but not provided for) Pension commitments (i.e. company makes annual pension payments to a past director) Other financial commitments (i.e. future lease payments, guarantees give) The financial statements have been prepared in accordance with the micro-entity provisions [and delivered in accordance with the provisions applicable to companies subject to the small company s regime (4)]. Audit Exemption Statements (5) For the year ending [date] the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the financial statements. 11

14 The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial statements were approved by the board of directors and authorised for issue on [date] and are signed on their behalf by: [Name of signatory] Director [Date] Company registration number [XXX] Notes 1. There are two possible formats allowed for micro-entities. This template is based on Format one which is what SAPA is using. 2. Required by Section 413 Companies Act Paragraph 57 of Part 3 of Schedule 1 to the small company regulations. 4. Where the directors report and/or profit and loss account are not filed, the statement in brackets should be included. 5. These three statements should be included where there is no audit being carried out. 12

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