A Company must publish and file its audited report and accounts no later than 4 months after the end of the period to which they relate. The report and accounts must include a statement from the board setting out the Company’s dividend policy. The report and accounts will be made available on the company page of the Investbx website. Investbx Limited believes it would be appropriate for most Companies to issue their updated Annual Form at the same time as their accounts.
Companies must publish unaudited interim accounts, in respect of the first six months period of any financial period, no later than three months after the end of the period to which they relate. The interim accounts will be made available on the company page of the Investbx website.
- Accounts should be drawn up in accordance with UK GAAP or International Accounting Standards;
- The Company should make an announcement where it is necessary for an audit opinion to be qualified;
- Appropriately verified preliminary or interim announcements will be made on a basis consistent with the accounting policies to be applied in the next set of audited accounts.
