Everything you need to prepare compliant UK GAAP accounts - quickly, consistently and with confidence.
Our Accounts Preparation Manual (UK) equips your firm with the complete set of current and permanent file programmes required to prepare accounts under UK GAAP for limited companies (including micro-entities) and unincorporated businesses.
Designed to simplify accounts preparation and reduce risk
The manual combines practical tools with clear guidance- helping your team work more efficiently while maintaining accuracy and compliance.
It also includes:
- Comprehensive accounts disclosure checklists aligned to FRS 102, FRS 102 Section 1A and FRS 105
- Concise guidance notes summarising current legal accounting and reporting requirements for audit exempt limited companies
- An eligibility checklist to help confirm applicable exemptions
Flexible, practical and easy to use
- Browse content online at any time
- Download sections in Microsoft Word or PDF
- Customise downloads to suit each individual engagement
- Access the latest version for every new assignment via the website
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Manual Details
A complete toolkit for accounts preparation
- Guidance notes providing essential background on the legal framework for audit exempt limited companies, alongside a what’s changed letter and a file review checklist to support quality management. Guidance is also included for unincorporated assignments.
- A full suite of example letters, including:
- Engagement letters (limited companies and unincorporated clients)
- Letter of representation
- Disengagement letter
- Pre year-end letter and questionnaire
- A range of example reports and statements, including:
- Accountant’s reports
- Directors’ balance sheet statement on audit exemption
- Unincorporated client approval wording
- Pro-forma accounts for:
- Small companies (FRS 102 Section 1A)
- Full FRS 102 accounts
- Micro-entities (FRS 105)
- Abridged accounts (FRS 102 Section 1A)
- Detailed accounts disclosure checklists covering:
- Micro-entities (FRS 105)
- Small companies (FRS 102 Section 1A)
- Full FRS 102 accounts
- Small groups
- Comprehensive current file documentation for audit exempt limited companies, including:
- Planning, completion, and detailed work programmes
- Blank work programmes, file index and lead schedules
- Simplified current file documentation for unincorporated assignments, including planning and completion tools
- Structured permanent file documentation, providing a framework for maintaining key information over multiple years.
Always up to date with the latest accounting standards
Stay compliant with confidence through regular technical updates from our expert team.
Latest updates include:
July 2025
The principal technical changes in this update include:
- Update of the example accounts and accounts disclosure checklists to reflect the September 2024 editions of UK and Ireland accounting standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime; and
- The new size criteria for companies and changes to the Directors' Report requirements as a result of The Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024.
July 2024
The principal technical changes in this update include update of disclosure checklists for recent changes in accounting standards.
May 2024
The principal technical changes in this update include update of disclosure checklists for recent minor changes in accounting standards.
October 2023
The principal technical changes in this update relate to the restructuring of the guidance notes.
Simple subscription, complete peace of mind
Pricing
- Prices exclude VAT and may change annually
- Subscription includes ongoing updates from Mercia’s technical experts
- Automatic renewal on anniversary date with advance notification and opt-out option
System Requirements
- Internet access
- Windows or Mac IOS
- Full version of Microsoft Office (or Mac equivalent)
- PDF reader
Technical Queries
Got questions or queries that need expert advice?
Our technical query helpline can provide you with expert advice on a wide range of areas, from audit / accountancy-related matters to anti-money laundering and tax.