HC Deb 24 July 2002 vol 389 cc1332-3W
Mr. Sheerman

To ask the Secretary of State for Trade and Industry if she will make a statement on the way in which small firms present their accounts, following her recent announcements on audit practice. [71938]

Miss Melanie Johnson

I announced on 17 July that I propose to raise the definition of a small company to the current EU maximum, benefiting some 15,000 companies who will no longer have to include a cash flow statement, and can produce simplified profit and loss account and balance sheet. I also propose that small companies should file their accounts with Companies House: the current option to file abbreviated accounts would be abolished.

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