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Annual Accounts

Year-end statutory accounts under FRS 102 / FRS 105, filed with the CRO: done early, not at the deadline.

Year-end accounts should tell you something, not just satisfy a filing. We prepare statutory accounts under FRS 102 (or FRS 105 for micro-entities), agree them with you in plain English, and file on time. Irish accounts go to the CRO with the annual return (Form B1), tagged in iXBRL for Revenue. Many small companies (turnover up to €15m, balance sheet up to €7.5m, up to 50 employees) qualify for audit exemption.

What’s included

06 items
  • Statutory accounts: prepared under FRS 102 or FRS 105

  • CRO filing: accounts and the Form B1 annual return

  • iXBRL tagging: for Revenue and CRO requirements

  • Directors’ report: prepared alongside the annual return

  • Tax computation: corporation tax prepared with the accounts

  • Exemption check: small-company and audit-exemption assessment

What you should know

Every Irish company files an annual return (Form B1) with the CRO, with financial statements attached, within 56 days of its Annual Return Date. Miss that and a €100 late fee applies straight away, then €3 a day up to a maximum of €1,200, and, more expensively, the company can lose its audit exemption. We file early to keep both the penalty and the exemption off the table.

The accounts themselves are prepared under FRS 102, or FRS 105 for micro-entities, and tagged in iXBRL for Revenue. Most small companies (turnover up to €15m, balance sheet up to €7.5m, and up to 50 employees) qualify for audit exemption, which keeps the cost down. We prepare the accounts so they actually tell you something, agree them with you in plain English, and file them alongside the corporation tax computation.

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