This publication provides illustrative financial statements for the year ended 31 December 2018. These example accounts will assist you in preparing ﬁnancial statements by illustrating the required disclosure and presentation for UK groups and UK companies reporting under FRS 102, ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’. They also incorporate UK company law disclosures and include commentary for preparers. The accounts comprise:
- UK GAAP Group Limited - An example annual report including the consolidated financial statements of UK GAAP Group Limited showing the disclosures and format that might be expected for a company that prepares consolidated and separate ﬁnancial statements in accordance with FRS 102.
- UK GAAP Limited - An example annual report for UK GAAP Limited showing the disclosures and format that might be expected for a company preparing its ﬁnancial statements under FRS 102.