The Companies Act 2006 broadly defines a dormant company as one which has no transactions during a period that are required to be entered into the company’s accounting records.
FRS 102 introduces some choice of terminology, adopting terms which are more commonly used in IFRS and US GAAP. We expect many UK companies to retain…
Our client Watergate Bay Hotel is set on its own spectacular surfing beach on the North Cornwall coast. The hotel has earned a reputation as one…
FRS 102 represents a major change to the UK financial reporting landscape. Understanding how the changes will impact on your company’s tax position will help you…
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