The statutory information note tells the reader exactly which company the accounts belong to. In Tax Optimiser it is the first note in FRS 102 Section 1A accounts, and it is put together from details you have already entered, so there is normally nothing to type.
What this note shows
The note gives one short paragraph covering:
- the company's registered name;
- its legal form, for example "a private company limited by shares", "a private company limited by guarantee" or a community interest company;
- the part of the UK where it is registered (its jurisdiction);
- its Companies House registration number;
- its registered office address.
The Companies Act 2006 (s396) requires company accounts to state these details. In FRS 102 Section 1A accounts they go in this note. FRS 105 micro-entity accounts have only four notes, and this isn't one of them (see FRS 105 vs FRS 102 Section 1A).
Where the details come from
| Item in the note | Where Tax Optimiser reads it from |
|---|---|
| Registered Company Name | The company name held for the accounting period |
| Legal form | The company type in the organisation's settings (limited by shares, limited by guarantee, community interest company) |
| Jurisdiction | The jurisdiction in the organisation's settings, for example England and Wales |
| Companies House No. | The company number in the organisation's settings |
| Registered office | The registered office address in the period's Addresses |
If the organisation has no jurisdiction set, the note leaves out "registered in ..." instead of printing a blank. To get the full sentence, set the jurisdiction in the company details. Company details for the accounts explains where each setting lives.
Completing the note in Tax Optimiser
Open the period, choose View Accounts, then Notes in the Actions menu on the left. Select Statutory Information in the list. The editor shows Registered Company Name, Companies House No., Jurisdiction and the Registered office address lines (Address 1 to 3, Town/City, Postcode).
These boxes show what is held in the company details and the period's addresses. They are filled in again from those sources every time the accounts load, so anything typed here won't be kept. If something is wrong, for example an old registered office, correct it in the company details or the period's addresses, then reopen the accounts.
Make sure Show this note in the accounts is set to Yes, then click Save changes. This note has no wording templates.
How it appears in the accounts
The details are combined into one paragraph. For the demo company it reads: "Example Notes Ltd is a private company limited by shares, registered in England and Wales, registration number 99999999. The registered office is 1 Example Street, London, EC1A 1AA."
Blank address lines are skipped, so the address prints without gaps. The company name and registration number are tagged in the iXBRL version of the accounts filed with Companies House.
Frequently asked questions
Why doesn't my statutory information note say "registered in England and Wales"?
The organisation has no jurisdiction set. Tax Optimiser leaves the phrase out rather than print a blank. Set the jurisdiction in the company details and reopen the accounts.
How do I change the registered office shown in the accounts?
Update the registered office in the period's Addresses (or the company details). The note reads the address from there each time the accounts load. Changes typed into the note editor aren't kept.
Is the statutory information note included in filleted accounts?
Yes. The notes go into both the full accounts and the filleted accounts filed at Companies House. Filleting leaves out the profit and loss account and the directors' report.
Why does the note say "limited by guarantee" when my company has shares?
The legal form comes from the company type in the organisation's settings. Check that setting and correct it if needed.
Where to go next
- Guide to the notes to the accounts – how the Notes screen works
- Previous: Accounting policies
- Next: Compliance with accounting standards note
- Company details for the accounts
- Notes in FRS 102 Section 1A accounts