Accounting & year-end accounts
Year-end accounts prepared from records that have actually been reviewed
Company, sole trader and partnership accounts built from reconciled bookkeeping — with the accounting period, filing responsibilities and developing tax position considered together rather than in sequence.
- Limited companies
- Sole traders
- Partnerships
- Management information
Accounting and year-end support depends on records, business structure, accounting period, income, expenses, bank information, bookkeeping quality, filing deadlines, Companies House requirements, tax rules, and agreed scope.
Established at the outset
- Entity type and accounting period
- State of the underlying records
- Filing dates and approvals needed
- Scope, evidence and boundaries
What gets prepared
Accounts by entity type
The structure determines the treatment, the disclosures and the deadlines. It is the first thing established, not an afterthought.
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Company accounts
Statutory accounts prepared for limited companies from reconciled bookkeeping, with the accounting reference date, comparatives and disclosure requirements considered.
- Trial balance reviewed back to source records
- Directors’ transactions and loan accounts identified
- Accounting period and comparatives checked
- Prepared alongside the corporation tax computation
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Sole trader accounts
Trading accounts prepared for sole traders and self-employed professionals, forming the basis of the Self Assessment return rather than a separate exercise.
- Income by source, reconciled to bank records
- Allowable expenses reviewed against business purpose
- Basis period and year-end considerations
- Feeds directly into the tax return workings
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Partnership accounts
Where partnership work is within agreed scope, accounts are prepared with profit allocation and partner-level reporting considered in general terms.
- Profit allocation reviewed against the agreement
- Partner drawings and capital accounts tracked
- Partnership and individual filings mapped together
- Scope confirmed individually before work begins
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Management information
Monthly or quarterly figures produced so decisions are not postponed until the accounts are twelve months old.
- Profitability by period, not just at year-end
- Debtor, creditor and VAT position visibility
- Early sight of the developing tax position
- Formats agreed to suit how you actually decide
How it is done
Preparation, review and filing considerations
Most of the value in a set of accounts is created before the figures are typed, in the review of what the records will actually support.
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Year-end preparation
A pre-year-end review establishes what will be needed, what is missing, and which decisions still have time to be made before the period closes.
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Record review
Bank statements, receipts, invoices, payroll and VAT records are checked for completeness and consistency before any figure is finalised.
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Statutory filing considerations
Filing requirements for the entity type and period are identified at the start, including what must be approved before submission.
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Companies House filing awareness
Accounting reference dates, filing windows and the director responsibilities that sit behind them are set out clearly. Companies House processes remain theirs.
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Bookkeeping readiness
Where the books are not year-end ready, the gap is quantified honestly and a route to closing it is agreed before preparation starts.
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Tax-position preparation
Accounts are prepared with the tax computation in mind, so allowable expenses, treatment and timing are considered once rather than twice.
Scope and dependencies
Accounting and year-end support depends on records, business structure, accounting period, income, expenses, bank information, bookkeeping quality, filing deadlines, Companies House requirements, tax rules, and agreed scope.
Recommendations depend on client status, income, expenses, records, business structure, applicable tax rules, HMRC guidance, deadlines, eligibility, evidence, and agreed terms.
Premium subsection
From records to strategic position
Good accounts are not just a filing exercise
A set of accounts is a description of decisions already taken. Prepared and read properly, it also tells you which decisions are still available.
Treated as a compliance chore, accounts get filed and forgotten. Treated as management information, the same document shows where margin is going, which costs have drifted, whether the VAT and payroll position is under control, and how the corporation tax or Self Assessment liability is building.
That is why the review sits before the preparation. Reconciling a bank account is bookkeeping; noticing that a category has doubled, that a purchase should have been treated as capital, or that a relief needs evidence you do not yet have — that is the part worth paying an accountant for.
It also changes the timing of the conversation. Once a period has closed, the options narrow to presentation and treatment. Before it closes, there are usually genuine decisions to make, which is exactly why a pre-year-end review is offered as part of this service rather than as an upsell.
- Business tax planning informed by the actual figures
- Cash-flow understanding across the period, not just at the end
- Allowable expense review against categories and evidence
- Better year-end decisions while there is still time to make them
Records and accuracy
Client responsibility includes providing accurate income details, expense records, receipts, bank statements, payroll records, VAT records, business information, deadlines, prior filings, notices, approvals, and timely communication.
Accounts, computations, returns and advice are prepared from the records and information supplied. Where records are incomplete, inconsistent or unavailable, that is identified and discussed before work continues rather than estimated over.
HMRC & Companies House
Dalton & Holland Accounting Ltd is an independent accounting and tax advisory company. It is not HMRC, is not endorsed by or affiliated with HMRC or Companies House, and does not describe itself as an HMRC-approved service. HMRC guidance, tax legislation, filing requirements, thresholds, deadlines and Companies House obligations are set by those bodies and can change.
Submissions, registrations, authorisations and correspondence remain subject to HMRC and Companies House processes, timescales and acceptance. HMRC acceptance of any return, claim, relief, credit, election or filing is never guaranteed.
No guaranteed outcomes
Tax refunds, tax savings, tax-credit outcomes, relief eligibility, HMRC acceptance, filing outcomes, audit outcomes, penalty avoidance, cash-flow improvements, and commercial results are not guaranteed.
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Tell us your year-end date and the state of the records.
Dalton & Holland Accounting Ltd supports accounting and tax enquiries shaped around records, income, expenses, allowances, reliefs, credits, deadlines, evidence requirements, HMRC rules, and agreed advisory scope.
Please do not send UTRs, National Insurance numbers, HMRC Government Gateway credentials, bank logins, payroll passwords or tax identifiers through this website. Sensitive documents are shared through a secure agreed channel after initial contact.