Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Annual accounts definition

What does Annual accounts mean? In company practice, annual accounts are the statutory financial statements prepared for each financial year, showing the company’s financial performance and position and, if it is a parent, the consolidated results of the group. In the UK, Companies Act 2006, s 471 defines “annual accounts” as the individual accounts prepared by the company for that year and any group accounts it prepares for that year. They must be prepared in accordance with the applicable accounting framework (UK‑adopted IFRS or Companies Act/FRS standards), approved by the directors, audited where required, circulated to members, and filed at Companies...

Publication, laying and website disclosure of UK companies' annual accounts and reports: Companies Act 2006, FCA DTR/Listing Rules, UKCG Code and AIM Rules—timing, signatures, penalties, NSM and ESEF

Published by a LexisNexis Corporate expert

Practice notes

rules and guidance

The principal rules on publishing and laying a company’s annual accounts and reports appear in Part 15 of the Companies Act 2006 (CA 2006).

For these purposes, a company’s annual accounts and reports comprise:

the annual accounts
the directors' report
the strategic report (unless the company is not obliged to prepare one)
the directors' remuneration report, which may include a directors’ remuneration policy, and any separate corporate governance statement not included in the directors' report (for a quoted company)
the auditor’s report on the accounts, the directors’ report, the strategic report, the auditable part of any directors’ remuneration report and any separate corporate governance statement (unless the company qualifies for audit exemption)

Certain statutory requirements governing publication and laying differ according to whether the company is public or private, and whether it is quoted or unquoted. Quoted companies cover UK companies with shares listed in the UK or in another EEA state; AIM companies do not fall within the definition...

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Web page updated on 21/05/2026

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