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FRS 102 Section 1A Illustrative accounts

Smallco Limited Illustrative small company accounts Telford Financial Training Ltd 2015 P a g e | 1 FRS 102 section 1a illustrative accounts Telford Financial Training Ltd 2015 Smallco Limited Illustrative small company accounts 2 | P a g e Telford Financial Training Ltd 2015 Introduction These Illustrative financial statements have been prepared to illustrate the key presentational and transitional disclosure issues on moving from existing FRSSE to FRS 102 applicable to small entities, as outlined in FRS 102 Section 1A small entities, and incorporating the revisions to the Small Companies and Groups ( accounts and Directors Report) Regulations 2008 implementing the EU Accounting Directive.

Smallco Limited Income statement Profit and loss account for the year ended 31 December 2016 Statement of income and retained earnings for the year ended 31 December 2016 (see below)

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