29/05/2026
Small companies will soon face greater reporting and disclosure obligations following significant updates to Financial Reporting Standard 102 (FRS 102), applying to accounting periods beginning on or after 1 January 2026.
In our latest blog post, we explain what's changing and what it could mean for your business.
Key updates include expanded disclosure requirements on related parties, directors’ remuneration, dividends, leases, taxation, and going concern – alongside increased transparency expectations from Companies House.
While more businesses may now qualify as “small”, the reporting burden is set to increase.
Read the full article to understand what’s changing and how to prepare: https://www.mapartners.co.uk/news/reporting-requirements-small-companies/