Changes to lease reporting from 1 January 2026 for SMEs

< 1 minute to readMajor amendments to the set of rules and standards for financial reporting for businesses in the UK come into force from 1 January 2026. These include changes to the reporting of lease agreements and how revenue is accounted for under FRS 102, FRS 102 Section 1A, and FRS 105. What is changing? Generally, business reporting …

Important changes: Companies House identity verification

3 minutes to readFrom 18 November 2025, changes are being introduced by Companies House as part of the Economic Crime and Corporate Transparency Act 2023. These changes aim to enhance corporate transparency and combat economic crime by requiring all directors, People with Significant Control (PSCs), and those filing on behalf of companies to verify their identities with Companies …

Charity and not-for-profit accounting

< 1 minute to readWe are specialist charity accountants, auditors, and examiners. Our latest Charity News report includes the accountancy support available for the not-for-profit sector after the autumn budget. We consider the impact of recent legislative, reporting and tax developments to give you the latest guidance. Charities and the cost of living crisis Maintaining income levels is a …