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Anon at 3.21 is correct. Full accounts have to be produced and submitted to HMCR and the shareholders. All that will change is what is filed at Companies House and available for anyone (who knows how to find it) to read. I have acted for many small and medium sized companies and seen their full accounts. WiP figures are what the auditors will agree as producing a true and fair view and are as variable as the accountants' fees.

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