[{"data":1,"prerenderedAt":2470},["ShallowReactive",2],{"es-glossary/statutory-accounts":3,"es-global-content":895,"es-page-global-content":2469},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":880,"full_slug":881,"sort_by_date":84,"position":882,"tag_list":883,"is_startpage":14,"parent_id":885,"meta_data":84,"group_id":886,"first_published_at":887,"release_id":84,"lang":876,"path":84,"alternates":888,"default_full_slug":889,"translated_slugs":890},"Statutory accounts","2023-02-23T09:17:54.185Z","2026-03-20T15:31:30.778Z","2026-03-20T15:31:30.808Z",265504968,"c3511dbd-80b6-4d7a-b5f2-949c51e45491",{"seo":11,"_uid":26,"footer":27,"component":28,"components":29,"lightNavbar":14,"hideIntercom":14,"unfixedNavbar":73,"navbarCustomCtas":874,"confettiAnimation":14,"disabledLanguages":875,"loadGoogleOptimize":14,"disableNavbarLogoLink":14,"scrollRevealAnimation":14,"onPageViewSegmentEvent":18},[12],{"_uid":13,"noIndex":14,"component":15,"metaImage":16,"metaFields":21},"08a494fc-7dc8-4aa5-94cc-0cca9326d9f8",false,"seo",{"id":17,"alt":18,"name":18,"focus":18,"title":18,"filename":19,"copyright":18,"fieldtype":20},4574523,"","https://a.storyblok.com/f/146026/1200x628/8ac028b808/seo_image_-_en.png","asset",{"_uid":22,"title":23,"plugin":24,"description":25},"2c5c1d0f-33d6-4c53-95dc-cd06b1ddb32a","Statutory Accounts | Smarter Spend for Growing Businesses","meta-fields","Find out how statutory accounts work for SMEs, and how you should manage them in your business. 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They’re also often known as annual reports. These are used by authorities and shareholders to analyze the company’s financial health and to ensure that proper accounting standards are followed.",{"type":56},{"type":56,"content":62},[63,68],{"text":64,"type":52,"marks":65},"Note: ",[66],{"type":67},"bold",{"text":69,"type":52},"This article is an introduction to and explanation of statutory accounts. It is not legal or financial advice. 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They may also choose to shorten the reporting period, or request an extension up to 18 months. But best practice is to establish a consistent annual routine and prepare year-end accounts for both internal reporting and as required by law.",{"type":56,"content":250},[251,253,257],{"text":252,"type":52},"The ",{"text":254,"type":52,"marks":255},"deadline for filing is nine months after the close of your company’s financial year",[256],{"type":67},{"text":258,"type":52},".",{"type":56,"content":260},[261,265],{"text":262,"type":52,"marks":263},"One exemption",[264],{"type":67},{"text":266,"type":52},": Newly founded companies will always file statutory accounts 12 months after the date of incorporation. For this first set of accounts, the expectation is the same for all new businesses.",{"type":47,"attrs":268,"content":269},{"level":107},[270],{"text":271,"type":52},"Which documents are included?",{"type":56,"content":273},[274],{"text":275,"type":52},"While every country or jurisdiction will likely have its own requirements, the following financial statements are almost certainly included:",{"type":47,"attrs":277,"content":279},{"level":278},3,[280],{"text":281,"type":52},"Company information note",{"type":56,"content":283},[284],{"text":285,"type":52},"This includes your company’s name, registration number, registered address, directors names, and the accountant or accounting practice who prepared these documents.",{"type":47,"attrs":287,"content":288},{"level":278},[289],{"text":290,"type":52},"Balance sheet",{"type":56,"content":292},[293],{"text":294,"type":52},"The balance sheet sets out your assets and liabilities at the end of the company’s financial year. 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The most important line is at the bottom, showing your net profit (or loss) for the period.",{"type":47,"attrs":313,"content":314},{"level":278},[315],{"text":316,"type":52},"Cashflow statement",{"type":56,"content":318},[319],{"text":320,"type":52},"The cashflow statement isn’t typically required for smaller companies, but will be necessary for most others.",{"type":56,"content":322},[323],{"text":324,"type":52},"This statement shows money coming in and out of the business on an actual cash basis. Unlike the profit and loss statement, it doesn’t include future payments - only what’s really flowed through your company accounts.",{"type":47,"attrs":326,"content":327},{"level":278},[328],{"text":329,"type":52},"Directors’ report",{"type":56,"content":331},[332],{"text":333,"type":52},"This note helps to tell the story of the past 12 months, as evidenced by the numbers in the accounting documents. 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Sin embargo, si tienes una empresa en el Espacio Económico Europeo o en el Reino Unido, podemos trabajar contigo y puedes reservar una demo.",{"type":56,"attrs":2311,"content":2312},{"textAlign":84},[2313],{"text":2314,"type":52},"De lo contrario, introduce tu correo electrónico a continuación y te avisaremos cuando podamos ayudarte en tu país.","Gracias por enviar el formulario","Horas","b095740c-b878-41dd-9a7b-f393d2e4de30","El evento comienza en","Ups, algo va mal…","Minutos","Segundos","Actualizar","Aquí no hay opciones.","Se ha producido un error al enviar el formulario. 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