Accounting notes

Closing stock is the one figure in a small company's accounts that nobody independently tests. Here is what I ask for before I book the number.

From January 2026, FRS 102 Section 1A drops the arm's-length carve-out for small company related party disclosure. What now lands on the public register.

UAE businesses with revenue under AED 3 million can prepare accounts on a cash basis for corporate tax. Who qualifies, what changes, and the traps.

FTA Decision 6 of 2026 makes free zone distributors obtain an independent AUP report to keep the 0% corporate tax rate. What it covers and when it is due.

DMCC gives you six months, ADGM nine, and DIFC starts its clock when you circulate accounts. How UAE free zone filing deadlines actually differ in 2026.

New FRS 102 rules change when UK SMEs record revenue for periods from 1 January 2026. Here is the five-step model, who it affects, and how to transition.

Owner-managed clients think a month-end close is a big-company ceremony. It isn't. It's the discipline that turns year-end from a rescue into a review.

HMRC's free service for filing company accounts and the CT600 closed on 31 March 2026. Small companies now need commercial software - here is what to do next.

From 6 April 2026, small employers can reclaim 109% of statutory maternity, paternity and adoption pay. Find out who qualifies and how to claim it back.