Can anyone tell me what exactly the requirements are for creditors notes when filing abridged accounts in the CRO? In the case of an audit exempt small company, the guidance given on the cro website [broken link removed] states "In respect of each item shown under “creditors” in the company’s balance sheet there shall be stated" and then it goes on to refer to the aggregate balance repayable within 12 months. How itemised does the creditors balance have to be?
Also, the guidance states that "The amount of any provision for taxation other than deferred taxation shall be stated" does VAT,PAYE etc fall under taxation or does this fall under creditors?
Also, the guidance states that "The amount of any provision for taxation other than deferred taxation shall be stated" does VAT,PAYE etc fall under taxation or does this fall under creditors?