accounts


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accounts (of limited companies)

annual accounts for circulation to members. Normally the accounts must include: a profit and loss account (or income and expenditure account if the company is not trading for profit); a balance sheet signed by a director; an auditor's report signed by the auditor (if appropriate); a director's report signed by a director or the secretary of the company; notes to the accounts; and group accounts (if appropriate). For financial years beginning on or after 1 April 2005, the directors of a quoted company are also required to prepare an operating and financial review signed by a director or secretary. In this case, the auditor's report must give an opinion on the information in the report. For financial years beginning on or after 1 January 2005, the accounts may be prepared in accordance with international accounting standards. The accounts must be lodged with Companies House.
References in classic literature ?
"No, no; that would be too trifling a matter for you to take in hand, and it was not on that account you asked Percerin for those patterns of the king's costumes.
Well, these thirteen millions are wanting to balance the total of the account. That is what I do not very well understand.
After a few days' further conference with this ancient friend, he brought me an account of the first six years' income of my plantation, signed by my partner and the merchant-trustees, being always delivered in goods, viz.
This being regularly attested by a notary, and a procuration affixed, he directed me to send it, with a letter of his writing, to a merchant of his acquaintance at the place; and then proposed my staying with him till an account came of the return.
Never was anything more honourable than the proceedings upon this procuration; for in less than seven months I received a large packet from the survivors of my trustees, the merchants, for whose account I went to sea, in which were the following, particular letters and papers enclosed:-
In her last scene, at Maryland and Virginia, many pleasant things happened, which makes that part of her life very agreeable, but they are not told with the same elegancy as those accounted for by herself; so it is still to the more advantage that we break off here.
I shall not trouble the reader with the particular account of my reception at this court, which was suitable to the generosity of so great a prince; nor of the difficulties I was in for want of a house and bed, being forced to lie on the ground, wrapped up in my coverlet.
Thou lonesome one, thou goest the way of the loving one: thou lovest thyself, and on that account despisest thou thyself, as only the loving ones despise.
They gave me an account how many ways they strove to civilise the savages they were with, and to teach them rational customs in the ordinary way of living, but in vain; and how they retorted upon them as unjust that they who came there for assistance and support should attempt to set up for instructors to those that gave them food; intimating, it seems, that none should set up for the instructors of others but those who could live without them.
They then gave me an account how the savages whom they lived amongst expected them to go out with them into their wars; and, it was true, that as they had firearms with them, had they not had the disaster to lose their ammunition, they could have been serviceable not only to their friends, but have made themselves terrible both to friends and enemies; but being without powder and shot, and yet in a condition that they could not in reason decline to go out with their landlords to their wars; so when they came into the field of battle they were in a worse condition than the savages themselves, for they had neither bows nor arrows, nor could they use those the savages gave them.
Mr Dorrit looked as if he must immediately be driven out of his mind by this account. Neither was it rendered more favourable to sanity by Flora's dashing into a rapid analysis of Mr Flintwinch's cravat, and describing him, without the lightest boundary line of separation between his identity and Mrs Clennam's, as a rusty screw in gaiters.
'I account for it, sir,' she pursued after an awkward silence on Mr Dorrit's part, 'by having no doubt that he is travelling somewhere, or hiding somewhere.'