Micro-entity Accounts Help

Apz08

Free Member
Nov 15, 2018
2
0
Hey, I'll apologise in advance for sounding like a complete noob, but I would really appreciate any help you can offer.

I currently have to file micro-entity accounts with both Companies House and HMRC for corporation tax, the company is currently v. small, was set up last year, but has been delayed in getting going properly until the last few months.

The issue I have is whether or not shares that were paid up should be included on the balance sheet or profit and loss for micro-entity accounts? I can't see anywhere on the forms that it should be included, however I wonder if maybe I'm missing something?

The reason I'm doubting this is because if the shares that were paid up, and therefore the money invested into the business, is not included on the accounts it means the business has made a loss of £65, whereas if it's included the business still has a profit of £35 - since £35 is still sitting in the bank, to make it look like the business made a loss of £65 seems misleading to me.

As you can see my profits aren't exactly fit to hire an accountant, so any help you can offer would be greatly appreciated - I just can't help but think I'm missing something here!
 

Keith Ahmed

Free Member
Nov 15, 2018
13
0
Hi there,
Shares are always posted to the balance not the P&L, so the balance left in the bank account should be showing in the current assets, normally as "cash at bank" as a debit and the shares paid up will show as a credit on the bottom of the balance sheet under shares and capital.
Hope this helps!
 
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