CCH Accounts Production 2025.3: Release Notes
Release Highlights
This release provides a maintenance and compliance update for many entities. It includes:
- Updated method of saving accounts to Microsoft Word
- Extending the 2024 Periodic Review option to FRS102 Groups.
User Guides are available in Help here and the earlier Release Notes can be found here.
Prerequisites
Installing CCH Accounts Production 2025.3
This release is installed using the Central Suite Installer. This ensures that all prerequisites are in place and that all the products for which you are licensed are installed in the correct sequence. Click here to learn about the Central Suite Installer.
Note that if you are upgrading from an older release, before 2023.2, then the Accounts Production Database Upgrade is slow as it is loading new iXBRL tags. Loading the iXBRL tags was speeded up for the 2023.2 to 2023.3 upgrade. But earlier upgrades are still slow.
Legislative & Compliance Updates
Packs updated
The following master packs have been updated for this release. These are discussed in more detail in the following sections.
- Limited FRS 102 – pack 55.00
- Consolidated FRS 102 – pack 46.00
- Limited Micro Entity FRS 105 – pack 38.00
- Limited Liability Partnerships FRS 102 – pack 42.00
- Limited Liability Partnerships FRS 105 – pack 25.00
- Limited IFRS – pack 46.00
- Consolidated IFRS – pack 20.00
- Unincorporated - pack 27.00
- Charity FRS 102 - pack 31.00
- Medical - pack 19.00
Limited FRS 102 Master Pack 55.00
Format amendments
Page2inf - Company information: VSTS 399534 - Suppress accountants row if there are none chosen.
Page4dir - Directors' report: VSTS 402815 - Show small company exemption for small companies except where paragraph is blank, and added tag for iXBRL; Added option to show directors' responsibilities in unaudited accounts; Amended Results and dividends heading depending on which items users have chosen to disclose.
Page4drs - Directors' responsibilities statement: VSTS 402815 - Added option to show directors' responsibilities in unaudited accounts.
Page6is - Profit and loss account: VSTS 402815 - Replaced formulae for gross and operating profit/loss with Excel version that works with all combinations.
Page6soci - Soci: VSTS 402815 - Replaced formula for net profit/loss with Excel version that works with all combinations.
Page7sofp - Balance sheet: VSTS 408610 - Used new flag #bs99929 instead of #bs99922 for ROU assets; amended tagging for tangible asset options.
Note01 - Accounting policies: VSTS 402815 - Split deferred tax policy. VSTS 408610 - Corrected and extended PR 2024 revenue policy note; Made lessor introductory policy mandatory.
Note02 - Change in accounting policies: VSTS 408610 - Minor changes to layout.
Note10 - Operating profit: VSTS 408610 - Hide leasing costs after Periodic Review 2024 (shown elsewhere).
Note15 - Interest payable and similar charges: VSTS 408610 - Inserted blank row above Other finance costs where required.
Note26 - Tangible assets: VSTS 402815 - Show ROU assets and ROU/owned split on ROU tabs only; split ROU NBV between cost and depreciation.
Note32 - Contracts: VSTS 408610 - Minor changes to formatting.
Note33 - Finance lease receivables: VSTS 408610 - Minor changes to formatting on 2nd tab.
Note43 - Creditors due within one year: VSTS 408610 - Added note ref for leases.
Note41 - Lease liabilities: VSTS 408610 - Changed order of presentation so that current/comparative totals are shown first.
Note69 - Leasing: VSTS 408610 - Minor changes to improve disclosure for Periodic Review 2024
Note96 - Transition adjustments: VSTS 402815 - Replaced term 'Fixed assets' on the BS tab by the formula =AP("#term3").
Note100 - Prior period adjustment: VSTS 402815 - Replaced term 'Fixed assets' on the BS tab by the formula =AP("#term3").
Farmpl1 - Farm trading account: VSTS 402815 - Replaced formulae for gross and operating profit/loss with Excel version that works with all combinations.
Mgmtdpl2 - Detailed profit and loss: VSTS 402815 - Replaced formulae for gross and operating profit/loss with Excel version that works with all combinations.
Mgmtdpl2f2 - Format 2 detailed profit and loss: VSTS 402815 - Replaced formulae for gross and operating profit/loss with Excel version that works with all combinations.
Mgmtdpl4 - ROI mandatory tagging: VSTS - Changes to tags
Paragraph amendments
Accountants report - introduction (acca - ROI): VSTS 402815 - Simplified Rulebook ref as per 2024 guidance.
Accountants report - introduction (acca - uk): VSTS 402815 - Simplified Rulebook ref as per 2024 guidance.
Accountants report - scope of work (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
Accountants report - terms of engagement (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
Accounting policies - leases - lessee - operating leases: VSTS 408610 - Amended description.
Accounting policies - leases 2024 - lessee - liability initial measurement : VSTS 408610 - Removed extra spaces at end of paragraph.
Accounting policies - taxation (clg): VSTS 402815 - Amended wording
Accounting policies - taxation - deferred 1: VSTS 402815 - Split deferred tax policy
Accounting policies - taxation - deferred 2: VSTS 402815 - Split deferred tax policy
Adoption of periodic review - introduction: VSTS 408610 - Minor changes to wording.
Bsheet / sofp notes - tangible assets - leased assets: VSTS 408610 - Minor changes to wording.
Director's report - small company exemption statement: VSTS 402815 - Removed ref to medium-sized exemptions.
Directors' report - responsibilities - ROI accounts: VSTS 402815 - Minor formatting change.
Directors' report - responsibilities - ROI statutory: VSTS 402815 - Moved ref to FRC so that it refers to FRS 102.
Other notes - operating leases - outstanding commitments: VSTS 408610 - Remove PR 2024 changes - paragraph no longer used.
Statutory database amendments
Balance sheet-presentation-options for ROU: New flag for ROU assets
Balance Sheet Notes - Contract balances - Contract receivables override - py: New flag for override
Balance Sheet Notes - PPE - ROU assets: Grid now has entries for cost b/fwd and c/fwd
Client pref: Override to include responsibility statement even if not audit
Acct policies - Deferred tax 2: Split policy into two paras
Acct policies - Sales type 1: to replace #cd999127
Acct policies - Sales type 2: to replace #cd999128
Consolidated FRS 102 Master Pack 46.00
Key changes
The group pack now has the option to early adopt the FRS 102 Periodic Review 2024, which will become compulsory for accounting periods commencing on or after 1 January 2026.
Format amendments
Page2inf - Company information: VSTS 399534 - Suppress accountants row if there are none chosen.
Page4dir - Directors' report: VSTS 402815 - Added option to show directors' responsibilities in unaudited accounts; Split the responsibilities into individual paragraphs; Amended Results and dividends heading depending on which items users have chosen to disclose.
Page4drs - Directors' responsibilities statement: VSTS 402815 - Added option to show directors' responsibilities in unaudited accounts. Also split the responsibilities into individual paragraphs.
Page6is - Group p&l: VSTS 402815 - On Format2, replaced formula for gross profit/loss with Excel version that works with all combinations.
Page6soci - Group soci: VSTS 402815 - Replaced formulae for gross and operating profit/loss with Excel version that works with all combinations.
Page7gsofp - Group balance sheet: VSTS 402815 - Suppressed parent company 'as restated' where the PYA does not affect the parent. VSTS 408610 - Apply changes arising from Periodic Review 2024: option to show owned/ROU split. (Amended description of leases).
Page7sofp - Company balance sheet: VSTS 402815 - Suppressed parent company 'as restated' where the PYA does not affect the parent. VSTS 408610 - Apply changes arising from Periodic Review 2024: option to show owned/ROU split.
Page7gsoce - Group socie: VSTS 408610 - Apply changes arising from Periodic Review 2024 (add rows for adjustment to opening balances).
Page7soce - Company socie: VSTS 408610 - Apply changes arising from Periodic Review 2024 (add rows for adjustment to opening balances).
Note01 - Accounting policies: VSTS 402815 - Split deferred tax policy. VSTS 408610 - Apply changes arising from Periodic Review 2024 [Amended policies for Revenue and Leasing]
Note02 - Change in accounting policies: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Note10 - Operating profit: VSTS 408610 - Merge leased and owned depreciation split (shown elsewhere). Hide leasing costs after Periodic Review 2024 (shown elsewhere).
Note15 - Interest payable and similar expenses: VSTS 408610 - Apply changes arising from Periodic Review 2024 (Combined HP and Finance lease interest and change description).
Note26 - Tangible assets: VSTS 408610 - Apply changes arising from Periodic Review 2024 (ROU assets).
Note31 - Stocks: VSTS 408610 - Apply changes arising from Periodic Review 2024: removed separate disclosure of contract WIP.
Note32 - Contracts: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Note34 - Debtors: VSTS 408610 - Apply changes arising from Periodic Review 2024: split out contract assets.
Note33 - Financial lease receivables: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Note43 - Creditors due within one year: VSTS 408610 - Apply changes arising from Periodic Review 2024: Amend description for contract costs payable and description of leases.
Note46 - Creditors due after one year: VSTS 408610 - Apply changes arising from Periodic Review 2024: Amend description for contract costs payable and description of leases.
Note41 - Lease liabilities: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Note69 - Leasing: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Note100 - Prior period adjustment: VSTS 402815 - Replaced term 'Fixed assets' on the BS tabs by the formula =AP("#term3"). VSTS 402815 - Suppressed parent company tabs where the PYA does not affect the parent.
Note96 - Transition to frs 102: VSTS 402815 - Replaced term 'Fixed assets' on the BS tabs by the formula =AP("#term3").
Grpmgmtdpl2 - Group detailed profit and loss: VSTS 402815 - Replaced formulae for gross and operating profit/loss with Excel version that works with all combinations.
Paragraph amendments
Accountants report - introduction (acca - ROI): VSTS 402815 - Amended Rulebook ref as per 2024 guidance. VSTS 402815 - Minor changes to formatting.
Accountants report - introduction (acca - uk): VSTS 402815 - Amended Rulebook ref as per 2024 guidance. VSTS 402815 - Minor changes to formatting.
Accountants report - introduction (cai/ipa/cpa): VSTS 402815 - Minor changes to formatting.
Accountants report - introduction (icaew): VSTS 402815 - Minor changes to formatting.
Accountants report - introduction (icas): VSTS 402815 - Minor changes to formatting.
Accountants report - scope of work (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
Accountants report - terms of engagement (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
Accounting policies - going concern - material uncertainties: VSTS 384994 - Amended for additional requirements of the 2024 Periodic Review.
Accounting policies - going concern - no material uncertainties: VSTS 384994 - Amended for additional requirements of the 2024 Periodic Review.
Accounting policies - leases - lessee - finance leases: VSTS 408610 - Amended description.
Accounting policies - leases - lessee - operating leases: VSTS 408610 - Amended description.
Accounting policies - leases - lessor - finance leases: VSTS 408610 - Amended description.
Accounting policies - leases - lessor - operating leases: VSTS 408610 - Amended description.
Accounting policies - leases 2024 - comparative period leases: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Accounting policies - leases 2024 - lessee - introduction: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Accounting policies - leases 2024 - lessee - liability initial measurement : VSTS 408610 - Apply changes arising from Periodic Review 2024.
Accounting policies - leases 2024 - lessee - liability remeasurement : VSTS 408610 - Apply changes arising from Periodic Review 2024.
Accounting policies - leases 2024 - lessee - rou asset: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Accounting policies - leases 2024 - lessee - short-term and low-value: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Accounting policies - leases 2024 - lessor - introduction: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Accounting policies - revenue - major sources: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Accounting policies - revenue - major sources introduction: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Accounting policies - revenue recognition: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Accounting policies - sale of services: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Accounting policies - taxation - deferred 1: VSTS 402815 - Split deferred tax policy.
Accounting policies - taxation - deferred 2: VSTS 402815 - Split deferred tax policy.
Adoption of new policies - introduction: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Adoption of periodic review - introduction: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Adoption of periodic review - leases - cumulative effect method: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Adoption of periodic review - leases - practical expedients: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Adoption of periodic review - revenue - cumulative effect method: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Adoption of periodic review - revenue - fully retrospective method: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Adoption of periodic review - revenue - practical expedients: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Audit report - basis for opinion - basis for opinion: VSTS 402815 - Made references to both group and parent company.
Audit report - responsibilities of directors: VSTS 402815 - Made references to both group and parent company.
Bsheet / sofp notes - finance lease obligations: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Bsheet / sofp notes - finance lease receivables - collateral: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Bsheet / sofp notes - finance lease receivables - other information: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Bsheet / sofp notes - tangible assets - leased assets: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Director's report - small groups exemption statement: VSTS 402815 - Removed ref to medium groups.
Directors' report - accounting records ROI: VSTS 402815 - Made references to both group and parent company consistent throughout the statement.
Directors' report - declaration on unaudited financial statements: VSTS 402815 - Amended page refs to use compliance terminology and lower case headings.
Directors' report - responsibilities - statutory requirement: VSTS 402815 - Split responsibilities into separate paras.
Directors' report - responsibilities - accounts ROI: VSTS 402815 - Split responsibilities into separate paras.
Directors' report - responsibilities - accounts uk: VSTS 402815 - Split responsibilities into separate paras.
Directors' report - responsibilities - introduction: VSTS 402815 - Split responsibilities into separate paras.
Directors' report - responsibilities - records ROI: VSTS 402815 - Split responsibilities into separate paras.
Directors' report - responsibilities - records uk: VSTS 402815 - Split responsibilities into separate paras.
Other notes - operating leases - lessor - other information: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Other notes - operating leases - lessee - further information: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Other notes - operating leases - lessee - other information: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Other notes - operating leases - lessee - outstanding commitments: VSTS 408610 - Apply changes arising from Periodic Review 2024.
Statutory database amendments
Changes arising from Periodic Review 2024
Throughout: Suppressed or displayed affected items dependent on whether the PR was applied.
General node: Added options to trigger early adoption and identify first year of application; Reorganised placement of all key options applied to accounts as a whole.
Balance sheet: Added option to show ROU assets total separately.
Accounting policies: Revenue - added 10 new paragraphs and grid for 5 amendable headings; Leases - added 7 new paragraphs.
Change in policies: Added grid for CY adjustments arising from the adoption of the PR; Added 7 paragraphs.
Tangible assets: Added grid for ROU assets disclosures.
Finance lease receivables: Added new grid for PR disclosures; Simplified choices re collateral.
Creditors due within one year: Added disclosures for supplier finance arrangements.
Lease liabilities: Added paragraph for further information.
Leasing arrangements: Added 3 grids with numerical information to be disclosed.
Other
Directors’ responsibility statement - Split into individual paragraphs.
Deferred taxation - Split deferred tax policy into two paragraphs.
Chart of accounts amendments
Changed chart category
6751 - Exchange differences in the year on investments measured at FVTPL
6761 - Exchange differences in the year on non-current investments measured at fair value
6771 - Exchange differences in the year on non-current investments measured at cost
6780 - Loans and receivables - investments
6781 - Exchange differences in the year on loans and receivables
6750 - Investments measured at fair value through profit or loss
6760 - Non-current investments measured at fair value
6770 - Investments in non-current financial assets measured at cost
Periodic Review 2024: description changes
1440 - Equipment hire - one month or less
1441 - Vehicle hire - one month or less
2440 - Equipment hire - one month or less
2441 - Vehicle hire - one month or less
3440 - Equipment hire - one month or less
3441 - Vehicle hire - one month or less
4000 - Rent receivable - operating lease
4005 - Contingent leasing income - finance lease
4006 - Contingent rental income - operating lease
7130 - Contract assets
8082 - Contract liabilities
9109 - Contract liabilities - non-current
Periodic Review 2024: new code
4004 - Rental income from subleasing right-of-use assets
4007 - Contingent leasing income - operating lease
4040 - Income from subleasing right-of-use assets other than rental income
4050 - Operating lease income other than rental income
6798 - Contract costs recoverable - non-current
7135 - Contract costs recoverable
9774 - Minority - opening adjustment re P Review
9903 - Adjustment to opening balance - leasing
9904 - Adjustment to opening balance - revenue
Name range amendments
Periodic Review 2024 - New name ranges
MIPR Minority share of opening adjustment re P Review 9774
READJ1 Adjustment to RE opening balance leasing 9903
READJ2 Adjustment to RE opening balance revenue 9904
READJ Adjustment to RE opening balance total 9903..9904
ROUINC Income from subleasing right-of-use assets 4004+4040..404Z
RENTOTHER Rent that is not license 1300..1304+1306..1309+2300..2304+2306..2309+3300..3304+3306..3309
HIRE Hire one month or less 1440..1449+2440..2449+3440..3449
RENTLIC Rent re licences 1305+2305+3305
LEASEOTHER Leasing excl hire 1450..1479+2450..2479+3450..3479
INTFLRECBL Interest income for finance lease receivable 4358
OPLEASEREC Operating lease income total 4000..4004+4006..4014+4040..4050
CONCOSTSC Contract costs recoverable 7135..713Z
AMTSDUECONNC Contract assets - non-current 6786
CONCOSTSNC Contract costs recoverable - non-current 6798
AMTSDUECONC Contract assets - current 7130..7134
Periodic Review 2024 - Amended name ranges
AMTSDRPNC Amounts due from related parties - non-current
Was:6796..6798 Now:6796..6797
CONDEBTNC Non current contract debtors
Was: 6786 Now: 6786+6798
MIOTH Other adjustments to non-controlling interests
Was: 9773..977Z Now:9773+9777..977Z
Limited FRS 105 Master Pack 38.00
Format amendments
Page2inf - Company information: VSTS 399534 - Suppress accountants row if there are none chosen.
Page6is - Profit and loss account: VSTS 402815 - Replaced formulae for net profit/loss with Excel version that works with all combinations.
Microdetailedpl - Detailed profit and loss (frs 105): VSTS 402815 - Replaced formulae for gross and operating and net profit/loss with Excel version that works with all combinations.
102dpl - Detailed profit and loss (frs 102): VSTS 402815 - Replaced formulae for gross and operating and net profit/loss with Excel version that works with all combinations.
Farmpl1 - Farm trading account: VSTS 402815 - Replaced formulae for gross and operating and net profit/loss with Excel version that works with all combinations.
Paragraph amendments
Accountants report - introduction (acca - ROI): VSTS 402815 - Amended Rulebook ref as per 2024 guidance.
Accountants report - introduction (acca - uk): VSTS 402815 - Amended Rulebook ref as per 2024 guidance.
Accountants report - scope of work (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
Accountants report - terms of engagement (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
LLP FRS 102 Master Pack 42.00
Format amendments
Page2inf - LLp information: VSTS 399534 - Suppress accountants row if there are none chosen.
Page4mem - Members' report: VSTS 402815 - Added # to cd999626 in attachment command at the bottom of the Other tab.
Page6is - Profit and loss account: VSTS 402815 - Replaced formulae for gross and operating and net profit/loss with Excel version that works with all combinations.
Page6soci - Statement of comprehensive income: VSTS 402815 - Replaced formula for net profit/loss with Excel version that works with all combinations.
Note96 - Transition to frs 102: VSTS 402815 - Replaced term 'Fixed assets' on the BS tabs by the formula =AP("#term3").
Note100 - Prior period adjustment: VSTS 402815 - Replaced term 'Fixed assets' on the BS tabs by the formula =AP("#term3").
Mgmtdpl2 - Detailed profit and loss: VSTS 402815 - Replaced formulae for gross and operating and net profit/loss with Excel version that works with all combinations.
Mgmtdpl2f2 - Format 2 detailed profit and loss: VSTS 402815 - Replaced formulae for gross and operating and net profit/loss with Excel version that works with all combinations.
Paragraph amendments
Accountants report - introduction (acca): VSTS 402815 - Amended Rulebook ref as per 2024 guidance.
Accountants report - scope of work (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
Accountants report - terms of engagement (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
LLP FRS 105 Master Pack 25.00
Format amendments
Page2inf - LLp information: VSTS 399534 - Suppress accountants row if there are none chosen.
Paragraph amendments
Accountants report - introduction (acca): VSTS 402815 - Amended Rulebook ref as per 2024 guidance.
Accountants report - scope of work (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
Accountants report - terms of engagement (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
IFRS Master Pack 46.00
Format amendments
Page2inf - Company information: VSTS 399534 - Suppress accountants row if there are none chosen.
Page4dir - Directors' report: VSTS 402815 - Show small company exemption for small companies except where paragraph is blank, and add tag for iXBRL. VSTS 402815 - Added option to show directors' responsibilities in unaudited accounts; split the responsibilities into individual paragraphs; moved to separate tab; Amended Results and dividends heading depending on which items users have chosen to disclose.
Page4drs - Directors' responsibilities statement: VSTS 402815 - Added option to show directors' responsibilities in unaudited accounts; Split the responsibilities into individual paragraphs; Added directors' declaration where relevant.
Page6is - Income statement: VSTS 402815 - On Discon tabs, replaced formulae for gross and operating and net profit/loss with Excel version that works with all combinations.
Note01 - Accounting policies: VSTS 402815 - Split deferred tax policy.
Note02 - Adoption of new and revised standards: VSTS 402815 - Removed #cd99972 from new standards print suppression test.
Note100 - Prior period adjustment: VSTS 402815 - Replaced term 'Fixed assets' on the BS tabs by the formula =AP("#term3").
Mgmtdpl2 - Detailed income statement: VSTS 402815 - Replaced formulae for gross and operating and net profit/loss with Excel version that works with all combinations.
Paragraph amendments
Accountants report - introduction (acca - ROI): VSTS 402815 - Amended Rulebook ref as per 2024 guidance.
Accountants report - introduction (acca - uk): VSTS 402815 - Amended Rulebook ref as per 2024 guidance.
Accountants report - scope of work (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
Accountants report - terms of engagement (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
Accounting policies - taxation - deferred 1: VSTS 402815 - Split deferred tax policy.
Accounting policies - taxation - deferred 2: VSTS 402815 - Split deferred tax policy.
Director's report - small companies exemption statement: VSTS 402815 - Removed ref to medium companies.
Directors' report - responsibilities - accounts (ifrs): VSTS 402815 - Split the responsibilities into individual paragraphs.
Directors' report - responsibilities - accounts ROI (frs 101): VSTS 402815 - Split the responsibilities into individual paragraphs.
Directors' report - responsibilities - accounts uk (frs 101): VSTS 402815 - Split the responsibilities into individual paragraphs.
Directors' report - responsibilities - introduction: VSTS 402815 - Split the responsibilities into individual paragraphs.
Directors' report - responsibilities - records ROI: VSTS 402815 - Split the responsibilities into individual paragraphs.
Directors' report - responsibilities - records uk: VSTS 402815 - Split the responsibilities into individual paragraphs.
Directors' report - responsibilities - statutory (frs 101): VSTS 402815 - Split the responsibilities into individual paragraphs.
Directors' report - responsibilities - statutory (ifrs): VSTS 402815 - Split the responsibilities into individual paragraphs.
Statutory database amendments
Directors’ responsibility statement - Split into individual paragraphs.
Deferred taxation - Split deferred tax policy into two paragraphs.
Name range amendments
STKCLOSE Closing stock Was 0990..099Z Now 0900..099Z
Consolidated IFRS Master Pack 20.00
Format amendments
Page2inf - Company information: VSTS 399534 - Suppress accountants row if there are none chosen.
Page4dir - Directors' report: VSTS 402815 - Show small company exemption for small groups except where paragraph is blank; Amended Results and dividends heading depending on which items users have chosen to disclose. VSTS 402815 - Split the responsibilities into individual paragraphs; made disclosure optional for non-audit UK.
Page4drs - Directors' responsibilities statement: VSTS 402815 - Split the responsibilities into individual paragraphs; made disclosure optional for non-audit UK.
Note01 - Accounting policies: VSTS 402815 - Split deferred tax policy.
Note96 - Transition: VSTS 402815 - Replaced term 'Fixed assets' on the BS tabs by the formula =AP("#term3").
Note100 - Prior period adjustment: VSTS 402815 - Replaced term 'Fixed assets' on the BS tabs by the formula =AP("#term3").
Page17sofp - Company sofp: VSTS 402815 - Suppressed parent company 'as restated' where the PYA does not affect the parent.
Note02c - Adoption of new and revised standards - co: VSTS 402815 - Removed #cd99972 from new standards print suppression test.
Mgmtdpl2 - Group detailed income statement: VSTS 402815 - Replaced formulae for gross and operating and net profit/loss with Excel version that works with all combinations.
Paragraph amendments
Accountants report - introduction (acca - ROI): VSTS 402815 - Amended Rulebook ref as per 2024 guidance.
Accountants report - introduction (acca - uk): VSTS 402815 - Amended Rulebook ref as per 2024 guidance.
Accountants report - scope of work (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
Accountants report - terms of engagement (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
Accounting policies - taxation - deferred 1: VSTS 402815 - Split deferred tax policy.
Accounting policies - taxation - deferred 2: VSTS 402815 - Split deferred tax policy.
Audit report - responsibilities of directors: VSTS 402815 - Made references to both group and parent company consistent throughout the statement.
Director's report - small group exemption statement: VSTS 402815 - Removed ref to medium groups.
Directors' report - accounting records ROI: VSTS 402815 - Made references to both group and parent company consistent throughout the statement.
Directors' report - declaration on unaudited financial statements: VSTS 402815 - Use compliance terminology and make consistent with accountants' report.
Directors' report - responsibilities - accounts 101 group: VSTS 402815 - Split the responsibilities into individual paragraphs.
Directors' report - responsibilities - accounts 101 parent: VSTS 402815 - Split the responsibilities into individual paragraphs.
Directors' report - responsibilities - accounts ifrs or no parent: VSTS 402815 - Split the responsibilities into individual paragraphs.
Directors' report - responsibilities - introduction: VSTS 402815 - Split the responsibilities into individual paragraphs.
Directors' report - responsibilities - records ROI: VSTS 402815 - Split the responsibilities into individual paragraphs.
Directors' report - responsibilities - records uk: VSTS 402815 - Split the responsibilities into individual paragraphs.
Directors' report - responsibilities - statutory (frs 101 parent): VSTS 402815 - Split the responsibilities into individual paragraphs.
Directors' report - responsibilities - statutory (ifrs parent or no parent): VSTS 402815 - Split the responsibilities into individual paragraphs.
Directors' report - statement of responsibilities (frs 101 parent): VSTS 402815 - Made references to both group and parent company consistent throughout the statement, and consistent with the audit report.
Directors' report - statement of responsibilities (ifrs parent or no parent): VSTS 402815 - Made references to both group and parent company consistent throughout the statement, and consistent with the audit report.
Directors' report - statement of responsibilities ROI (frs 101 parent): VSTS 402815 - Made references to both group and parent company consistent throughout the statement, and consistent with the audit report.
Directors' report - statement of responsibilities ROI (ifrs parent or no parent): VSTS 402815 - Made references to both group and parent company consistent throughout the statement, and consistent with the audit report.
Statutory database amendments
Directors’ responsibility statement - Split into individual paragraphs.
Deferred taxation - Split deferred tax policy into two paragraphs.
Unincorporated Pack 27.00
Format amendments
Page2inf - Business information: VSTS 399534 - Suppress accountants row if there are none chosen.
Page6is - Profit and loss account: VSTS 402815 - Replaced formulae for gross and operating and net profit/loss with Excel version that works with all combinations.
Farmpl1 - Farm trading account: VSTS 402815 - Replaced formulae for gross and operating and net profit/loss with Excel version that works with all combinations.
Frs102dpl - Detailed profit and loss account: VSTS 402815 - Replaced formulae for gross and operating and net profit/loss with Excel version that works with all combinations.
Paragraph amendments
Accountants report - introduction (acca): VSTS 402815 - Amended Rulebook ref as per 2024 guidance.
Accountants report - introduction (acca) roi: VSTS 402815 - Amended Rulebook ref as per 2024 guidance.
Accountants report - scope of work (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
Accountants report - terms of engagement (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
Charities Pack 31.00
Format amendments
Page1cvr - Front cover: VSTS 402815 - Amended registration information to distinguish between corporate and charity registration.
Page2inf - Legal and administrative information: VSTS 402815 - Amended registration information to distinguish between corporate and charity registration.
Page4trr - Trustees' report: VSTS 402815 - Made supplier payment policy fully optional for all.
Page7sofp - Balance sheet: VSTS 402815 - Removed company number from balance sheet.
Note116 - Other income: VSTS 402815 - Amended formulae for totals to include all rows.
Paragraph amendments
Accountants report - introduction (acca - roi): VSTS 402815 - Amended Rulebook ref as per 2024 guidance.
Accountants report - scope of work (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
Accountants' report - introduction - acca: VSTS 402815 - Amended Rulebook ref as per 2024 guidance.
Medical Pack 19.00
Format amendments
Page5acc - Accountants' report: VSTS 402815 - Removed duplicated line for accountants' name.
Paragraph amendments
Accountants report - introduction (acca - roi): VSTS 402815 - Amended Rulebook ref as per 2024 guidance.
Accountants report - scope of work (acca): VSTS 402815 - Amended factsheet ref as per 2024 guidance.
Accountants' report - introduction - acca: VSTS 402815 - Amended Rulebook ref as per 2024 guidance.
Software Enhancements
Saving Accounts to Word
Before 2022, Accounts Production could save the accounts to Word. However the accounts saved were not easy to edit and some of the text could be cut off. In 2022, saving accounts to PDF was rewritten and this enabled a new method for CCH to save the accounts to Word. The new method had advantages and disadvantages:
- Advantage: The accounts were rendered accurately. No text was cut off and images could be included.
- Disadvantage: The Word accounts could not be imported into Review and Tag for tagging. Every item of text was in its own text box in Word and all the text boxes were shown at the top of the page on top of each other when imported to Review and Tag.
- Disadvantage: The Word accounts were even harder to edit than the previous method, again because every item was in its own text box..
Some users preferred the pre-2022 export to Word. For this release we have reverted to the pre-2022 method but with some improvements:
- Advantage: The Word document is much easier to edit. Every page now has a Word table and if you add text to a cell of the table, the table expands and text below is moved downwards.
- Advantage: The Word accounts can now imported to Review and Tag for tagging.
- Disadvantage. The accounts are rendered better than pre-2022, but not as well as the text box method. Specifically, the problems of text being cut off have been resolved, but RTF is just rendered as plain text. This means that changes of font within a paragraph will not be shown and images will not appear at all..
So the drawback of the new method is that images and tables cut and pasted into Statutory Database nodes will need to be re-edited into the Word document.
Quality Improvements
CCH Accounts Production
ADO 403348 - Editing a tag in an accounts page can give error "String or binary data would be truncated"
This was happening with very long tag names. However few users edit tags in an accounts page in Financial Statements. It is easier to change them in Review and Tag.
CCH Review and Tag
ADO 398726 - Additional NI Prefix
Entities incorporated in Ireland pre 1922 were unable to file accounts via CCH Review & Tag, we have now added the Northern Ireland Pre 1922 Prefix (R) to the Document Information > General Information> Country of Incorporation dropdown menu
This is to be used for entities incorporated in Ireland pre 1922 only, do not use for Republic of Ireland entities.
ADO 398114 - Erroneous warning under HMRC Errors
We have removed the DPL warning message from the HMRC Errors as the DPL is now incorporated into the main taxonomy and cannot be reverted.
ADO 407238 - Additional General XBRL Validations
We have added 3 additional validations
- Where bus_SupplementaryNote is present but bus_ReportAnAmendedRevisedVersionPreviouslyFiledReportTruefalse is not True then show warning
- If bus_SupplementaryNote is present then there must be no use of the ‘Superseded’ member of the 'Original and Revised Data' dimension anywhere in the report.
- If bus_ReportAnAmendedRevisedVersionPreviouslyFiledReportTruefalse is not True then there must be no use of the ‘Superseded’ member of the 'Original and Revised Data' dimension anywhere in the report.
ADO 405483 - Improved tagging of Group FRS102 formats
Improvements to the Group Balance sheet, Company Balance sheet, Group Cashflow, company Cashflow, Employees note & Debtors notes tagging have been made.
Notable Issues
CCH iXBRL Review & Tag - Known Issues
| Date Raised | ITS | Description | Workaround ( If applicable) | Scheduled/Resolved |
|---|---|---|---|---|
| 05/07/2024 | 334336 | Rejected accounts are unable to be resubmitted to Companies House. We have had a small number of reports that they are unable to resubmit account if they are flagged as "Rejected" |
CCH is currently unable to replicate this issue. Please contact support if the issue occurs | TBC |
| 24/03/2021 | 62820 | Companies House credentials are reset after a CSI upgrade. We have had a small number of reports that the Companies House online filing credentials are being removed/reset after an upgrade using the CSI installer. |
Re-enter the credentials using the reviewandtagsettings.exe located in the Deploy folder. | TBC |
| 24/12/2020 | 61704 | Companies House submission database showing Client Code as NA The submission database was updated in 2020.3 to include the client code from CCH Central to enable users to report on filings by client code. This code is obtained by matching the company name within the CCH iXBRL Review & Tag file to the database within CCH Central. If, however your client's name in CCH Central does not match the Company name reported within the accounts, the entry will be logged as NA. |
Ensure that you client name in CCH Central and the Company name reported in the accounts match. | For information only |
| TBC | FRS 102 Limited - Statement of Changes in Equity (Page7SOCE) A minor tagging issue affecting 1st year only financial statements. This results in a tagging error for FRS102 that includes as SOCE |
This is an issue in CCH Accounts Production but CCH iXBRL Review and Tag users need to be aware. Open the format, click Draft and Show iXBRL Tags on the ribbon bar. Then on Row 47 right-click and use the Suppress Tag option on the numeric cells. Alternatively, you can delete the Prior Year tags in CCH iXBRL Review and Tag. |
For information only |
CCH Working Papers
| Date Raised | ITS | Description | Workaround ( If applicable) | Scheduled/Resolved |
|---|---|---|---|---|
| 25/03/2021 | 62822 | Statutory database in CCH Accounts Production - throws an error item when same key already exists | Contact CCH Customer Care for a script | TBC |
| 19/03/2021 | 62812 | Working Paper Preview doesn't auto detect document layouts | TBC | |
| 15/02/2021 | 62755 | System crash when reacting to a comment on non-standard DPI settings. | TBC |
CCH Accounts Production
237416 - Transferring fixed assets from CCH Accounts Production to CCH Corporation Tax for IFRS
The link from CCH Accounts Production to CCH Corporation Tax for Tangible Fixed Assets does not work for IFRS clients.
The data must be entered manually in CCH Corporation Tax.
Unable to travel images
Any images stored in the Image Library will not be available in the travelled database.
Unable to load accounting period if server data format is MM/DD/YY
An issue has been identified that prevents CCH Accounts Production from loading the Accounting Period if the date format in your environment is not dd/mm/yyyy. There is no solution to this at present, other than to amend your Date/Time settings in Windows.
206581 - FRS 102 – Countries that are incorporated in region 3
We have an issue with the Directors Report and Investment Property note not printing correctly. The majority of users are unaffected as accounting periods incorporated in England and Wales, Scotland and Northern Ireland are all set to region 1. Republic or Ireland and Eire are set to region 2. Other countries fall into region 3 and there may be a format issue caused by the print condition or row conditions incorrectly testing on either region 1 or region 2.
234971 – Text entered into paragraph is more than one page in length
We have an issue where text entered into a paragraph node in the statutory database does not print correctly if it is more than one A4 page in length. The bottom of the text ‘falls off’ the A4 page and is not continued on the following A4 page. The workaround is to split the text across two or more nodes, or if that is not possible, enter the text directly into the format cell and make the format local.