annual accounts
The individual accounts of a company required by section 226 of the Companies Act 1985 together with any group accounts required by section 227 of the Act.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • annual accounts — annual report; = report and accounts The financial statements of an organization, generally published annually. In the UK, incorporated bodies have a legal obligation to publish annual accounts and file them at Companies House. Annual accounts… …   Accounting dictionary

  • annual accounts — annual report; report and accounts The financial statements of an organization, generally published annually. In the UK, incorporated bodies have a legal obligation to publish annual accounts and file them at Companies House. Annual accounts… …   Big dictionary of business and management

  • annual accounts — ➔ account1 * * * annual accounts UK US noun [plural] ► ACCOUNTING, FINANCE ANNUAL REPORT(Cf. ↑annual report): »The Company Secretary has to make sure the annual accounts are ready on time …   Financial and business terms

  • annual accounts — plural noun A company s yearly financial statements, incl profit and loss account, balance sheet, cash flow statement and notes • • • Main Entry: ↑annual …   Useful english dictionary

  • annual accounts — /ˌænjuəl ə kaυnts/ plural noun the accounts prepared at the end of a financial year ● The annual accounts have been sent to the shareholders …   Marketing dictionary in english

  • annual accounts — /ˌænjuəl ə kaυnts/ plural noun the accounts prepared at the end of a financial year ● The annual accounts have been sent to the shareholders …   Dictionary of banking and finance

  • annual accounts and reports — United Kingdom For the purposes of Part 15 of the Companies Act 2006 (effective for financial years beginning on or after 6 April 2008), the meaning of this term depends on the status of the company: • In the case of an unquoted company, for a… …   Law dictionary

  • annual accounts of a public sector entity — viešojo sektoriaus subjekto metinių ataskaitų rinkinys statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Ataskaitų rinkinys, sudaromas apibendrinus viešojo sektoriaus subjekto finansinių metų apskaitos duomenis …   Lithuanian dictionary (lietuvių žodynas)

  • annual general meeting — (AGM) Under the Companies Act 1985 a company must hold a meeting of shareholders in each calendar year to deal with matters such as the adoption of the previous year s financial statements, rotation of directors and the appointment of auditors.… …   Law dictionary

  • accounts (of limited companies) — annual accounts for circulation to members. Such accounts should be sufficient to show and explain the company s transactions and be such as to disclose with reasonable accuracy at any time the financial position of the company at that time and… …   Law dictionary

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