Core accounting records
Provide the bookkeeping file or trial balance, nominal ledger, bank statements, sales and purchase records and supporting reconciliations.
Year-end schedules
Prepare lists that explain balances at the reporting date.
- Amounts owed by customers
- Amounts owed to suppliers
- Fixed assets and disposals
- Loans and finance agreements
- Stock or work in progress
- Accruals and prepayments
- Director and shareholder balances
Tax and company information
Include VAT and payroll records, prior accounts and CT600, Companies House details and any HMRC correspondence relevant to the period.
Unusual transactions
Flag new loans, property purchases, investments, overseas activity, grants, crypto transactions, major disposals or connected-party transactions rather than leaving the accountant to discover them late.
Important
This guide is general information, not tax, legal or financial advice for your circumstances. Filing requirements and deadlines should be checked for the relevant person, company and period.