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Compliance DB

1. Auditor / accountant : Chartered Accountants Ireland


2. Business Review- Directors report:
The results for the year were considered satisfactory by the directors who expect the business to
grow in the future. / or/who expect similar results in future years.
or
The results for the year were considered disappointing by the directors and reflect reduced
demand for the products and services offered by the company caused by the continued downturn
in the wider economy.
3. Post Balance Sheet events:
There have been no significant events affecting the company since the period end.
4. Research and Development
The company did not carry out any research and development during the year.
5. Political Donations
The company made no political donations during the year.
6. Principal Risks & Uncertainties:
The directors assess the principal risks and uncertainties faced by it on an ongoing basis and seek
to ensure that strategies to mitigate the effect of these risks are in place. Key risks facing the
business include a range of factors, that are similar to other publishing companies, and the nature
of the business.
7. Standard Going Concern note (legatura cu nota 19)
Ai Going Concer cand firma are pierdere si shareholders fundas e negativ (se
adauga la Other Note Information -> User-defined Note)
Daca ai Going Concer atunci mai tb inclusa o nota (textul de la punctul 16, care se
trece la Auditors and Accountants Report la Accountants Report (tb sa rulezi sit
financiare ca sa vezi nr notei cu going concern // Directors and secretaries interest din A3
checklist)
The company has reported losses for the year ended ...........................of xx,xxx (2012:
xx,xxx) and liabilities exceed assets by xx,xxx as at that date (2012: xx,xxx). This indicates
the existence of circumstances which may cast significant doubt on the ability of the company to
continue in operation as a going concern.

(BLANK LINE)
The company is reliant on the continuing financial support of its directors to enable it to settle its
debts as they fall due. The company has received no indication that this support will not be
available for the foreseeable future.
(BLANK LINE)
For the above reason, the directors believe that the company has sufficient resources to continue
in operational existence for the foreseeable future and that it is therefore appropriate to continue
to prepare the Financial Statements on a going concern basis.

8. No company number on cover page


On all accounts please do not include the company number on cover page, also in compliance
database production Information cover page details should be moved by 13 lines for all accounts
( to fit in the window on our bound accounts)
9. Audit C8 sheet (for all companies) :
CT deadline: 8 mths & 23 days after the year end
ARD: from company search Next return due
Desire date : to be received from Cork
10. Companys Ltd by guarantes have income and expenditure - not sales and purchases.
11. STRGL
<<< The Rev Reserve should be the difference between the Rev Amount less the cost of Property
only (as only property was revalued) less transfer to P&L. The transfer to the P&L is the diff
between dep based on Rev amount and dep based on Cost.

<<< You will only get the STRGL if you enter info for c/y.
Transfer must be made from Rev Reserve to P&l a/c - The amount is the difference between
Cost*Dep rate less Valuation*Dep rate x 2 yrs

12. Related Party note


The company and its directors are related parties as defined by FRS8.

13. CT1 trading result disclosures


In addition to the Salaries/Wages, Staff costs shown above there were further costs of this nature
included in cost of sales amounting to xxx
In addition to the motor, travel and subsistence expenses shown above there were further costs of
this nature included in cost of sales amounting to xxxx

Please note that wages of xxxx are also included as a cost of sale in arriving at the gross profit

14. Professional company surcharge


Case I after Capital Allowances

340,720

less: CT charge

42,417
298,303
50%

149,152

Surcharge
15% 2013

22,373

22,373

15. Creditors note


Notele legate de furnizori, in compliance, nu se trec in Financial ci in Liabilities, dupa
Text On Security, iar Accruals in FRSSE se numeste Other Creditors.
The repayment terms of trade creditors vary between thirty and sixty days. Trade creditors do not
attract interest.

The bank overdraft is repayable on demand and incurs an annualised interest rate of 8.05% of the
daily overdrawn balance. (get details of interest from statements)
The bank loans are repayable by instalments over periods between five and ten years. The loans
incur interest at an annualised rate of 12%. The bank debts are secured by a fixed charge on the
companys land and buildings. (this sentence will be deleted if there is a bank security per bank
letter)

Taxes are subject to the terms of the relevant legislation. Interest accrues on late payment at the
relevant rates (currently 0.0219% and 0.0273% per day).

The obligations under finance leases and hire purchase agreements are typically repayable by
equal periodic instalments over terms of between three and five years.

The directors' current accounts are interest free and are repayable on demand.
The terms of the accruals vary.
The terms of other creditors vary.
!!! Please arrange the above notes in the same order as the related figures appear in the note itself
(adica in ordinea in care apar in Formatted Trial Balance/ Sit fin).

16. Accountanst report (legatura cu nota 7 Going Concern)


If we have accounts with Going Concern note, we need to include in Accounts report additional
line:
We draw your attention to note ., which sets out the uncertainties surrounding the ability of
the company to continue in existence as a going concern.
17. Corporation Tax note
Financial Info: se pune textul in a 3-a coloana + text additional cu deffered tax (suma =
12.5* pierdere loss carried forward).
Pierderea pe care o cari o treci in casuta cu factors that may affect future tax charges
(Financial, Tax Rec).

Cand ai asa ceva treci si nota cu deferred tax si calculezi 12.5% din pierderea pe care o
cari cu textul in galben (treci in fiecare an in care are pierdere).
Deferred Tax CT Provision (cat ai aici tb sa ai in contul din sit fin)
Tax note remember to include disclosure of deferred tax asset not recognised where there are
losses carried forward.
No charge to tax arises due to tax losses incurred.
The company has unutilised tax losses of XXX at the year end available for carry forward
against future profits.
A deferred tax asset has not been recognised in respect of the unutilised tax losses, which will
be recoverable against any future taxable profits. While the directors believe that the company
will return to profitability, they believe it is prudent not to recognise this asset due to the
uncertainty surrounding the timing and extent of this profitability. The amount of the asset not
recognised is ..

18. Controling interest (Other Note Information)


Se trece atunci cand exista un actionar majoritar (daca e directorul)
The company was under the control of its directors, .

Intotdeauna trebuie sa avem nota cu:


-

Research and Development si

Political Donations (le gasim la Directors Report -> User defined)

Include a Business Review in the Directors Report for Small Company (Reporting Parameters
=> Acc Options)
Post Balance Sheet Events: unde scrie period end sa schimbi cu year end (Directors report).
Period reprezinta orice perioada mai < de 1 an.
In Abridged Acc sa nu mai apara directors si alte info, detalii banca + solicitor.

Directors Report: Report Info


Ceva cu audit cu Companies Act: de debifat