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Average number of Employees during the period

Article ID
average-number-of-employees-during-the-period
Article Name
Average number of Employees during the period
Created Date
27th February 2020
Product
Problem
Average number of employees during the period
Resolution

The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 brought small and micro entity company types into scope for the average number of employees to be disclosed in the notes to the accounts.

The note ‘Average number of Employees during the period’ will become compulsory and will be validated; this will take affect 3 months from 11 May 2020. The validation will apply to all company types other than Dormant, applying to financial years beginning on or after 1st January 2016.

If Companies House were to receive a public complaint; Companies that do not include the note will have a written request to file amended accounts (under section 454 of the Act). A company could choose to pre-empt any complaint and voluntarily file amending accounts straight away if it so wishes.

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