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HMRC internal manual

Holding and Movements Alcohol Strategy Accounts

Accounts: What are Annual Accounts and what is the value in checking them?

 

The annual accounts of a business are a record of a company’s trading activities over a given period of time.

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

 

 

How many years Annual Accounts should I check?

To gain the best advantage from annual account testing you should compare at least three years accounts. This should enable all fluctuations in trading patterns to be identified.

At what stage of the Event should the Annual Accounts be checked?

The accounts can be checked and used effectively at any stage of an event. If you obtain copies either prior to the event or at an early stage, it can be a useful tool in the planning stage for shaping both the interview and substantive checks you will perform.