I submitted my accounts for the year ended 30 April 2009 this week to Companies House, within the nine months deadline.
I thought I was being a good boy but I had them returned.
It seems that the Companies Act 1985 doesn't apply for accounts starting on or after 6 April 2008.
These accounts are required to refer to the 2006 Companies Act.
Your accountant will of course know this but you may be like me and prepare and submit your own accounts.
If so you need to change I found this page on the Companies House website useful.Companies Act 2006 Accounts
"Audit exempt small companies with accounting periods starting on or after 06/04/2008 must include the following statements on the balance sheet;
For the year ending ………………(dd/mm/yyyy) the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime."
If you click on the Companies House link, you'll see the other alternatives for companies who don't file abbreviated accounts or are medium sized.