CCH Accounts Production 2024.3: Release Notes
Release Highlights
This release provides a maintenance and compliance update for many entities. It also includes the following change:
- It hides Farm formats for Unincorporated clients that are not farms and Irish Unincorporated formats for UK clients. This will make the format collections for FRS 102 Limited and FRS 105 Limited cleaner and more relevant by removing formats that do not apply. Other entities will be updated to follow suit in a future release.
User Guides are available in Help here and the earlier Release Notes can be found here.
Note: Four entities in this 2024.300 release (Limited FRS 102, Limited FRS 105, Charities FRS 102 & LLP 102) have been issued with an additional Master Pack due to resolving issues found in our Early Adopter testing. Please do not use/assign the earlier pack for these entities to your accounting period, use the latest pack.
Prerequisites
Installing CCH Accounts Production 2024.3
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 51.00 and 52.00
- Consolidated (FRS 102) – pack 43.00
- Limited Micro Entity (FRS 105) – pack 34.00 and 35.00
- Limited Liability Partnerships (FRS 102) – pack 38.00 and 39.00
- Limited IFRS – pack 43.00
- Consolidated (IFRS) – pack 17.00
- Charity (FRS 102) – pack 27.00 and 28.00
- Unincorporated - pack 24.00
Key changes that apply to multiple packs
Submission of revised accounts: This has been available for FRS 102 Limited packs for some time. It has extended to FRS 105 and FRS 102 Group, and will be activated there once certain Companies House changes have been applied to the tagging.
Updated Default taxonomies
The default for all UK entities has been updated to use the 2024 Taxonomies
- FRS-102-DPL-SECR-2024-01-01
- FRS-101-DPL-SECR-2024-01-01
- FULL-IFRS-DPL-SECR-2024-01-01
- CHAR-FRS102-2024-01-01
Limited (FRS 102) Master Pack 51.00 and 52.00
As mentioned in the release highlights, we have issued two master packs for this entity to correct for early adopter feedback. Do NOT use the earlier pack.
Format amendments
Exrep - Exception report: VSTS 353706 - Hide format in Cloud AP (CAP).
Page3con - Contents: VSTS 349244 - Provided option to show directors' declaration in abridged accounts.
Page4dir - Directors' report: VSTS 349244 - Amended test for small/medium companies exemption for differences between ROI and UK; Removed redundant #vrm tests for principal activities title and disclosure to auditor; Put directors' responsibilities into multiple paragraphs.
Page4drs - Directors' responsibilities statement: VSTS 349244 - Put directors' responsibilities into multiple paragraphs; Provided option to show directors' declaration in abridged accounts.
Page4dd - Directors' declaration: VSTS 349244 - Provide option to show directors' declaration in abridged accounts.
Page5aud - Auditor's report: VSTS 349244 - Amended auditor sign-off organisation to reflect common practice; Amended 'For and behalf of ' row to correct tagging problem; Added option to override SSA with stat db entry. VSTS 347555 - Update tagging for revised accounts.
Page5ac2 - Accountants' report: VSTS 349244 - Amended accountant sign-off organisation to reflect common practice.
Page7sofp - Balance sheet: VSTS 349244 - Provide optional presentation of Total assets less current liabilities line. VSTS 349244 - Amend Format 2 headings to align with Companies Act SI 2015/980.
Page8cf - Statement of cash flows: VSTS 349244 - Amended flexible row descriptions to consistently show the CY sign first (rows for cash from operations, net inflow, cash from investing, cash from financing, net increase).
Note07 - Spare note 2: VSTS 349244 - Removed additional bracket from page setup formula.
Note08 - Spare note 3: VSTS 349244 - Removed additional bracket from page setup formula.
Note09 - Spare note 4: VSTS 323351 - Amended page setup to include this note in ROI abridged accounts; Added Columnflex.
Note25 - Intangible assets: VSTS 349244 - On Attachment tab, replaced TOTIMPAIR refs in A8/A9 to TOTINTIC.
Note26 - Tangible assets: VSTS 349244 - Amended G14, G15 on Revaluation tab to refer to comparative figures throughout.
Note30 - Financial instruments: VSTS 349244 - Amended headings to clarify that the carrying amounts "include" the items listed.
Note99 - Audit report information: VSTS 353609 - Changes to enable full tagging of audit information note. VSTS 349244 - Amended line suppression on Senior statutory auditor line to hide the line only where the SSA exemption applies.
Note65 - Acquisitions: VSTS 349244 - Added columnflex.
Note66 - Disposals: VSTS 349244 - Added columnflex
Note85 - Cash generated from operations: VSTS 349244 - Amended flexed description of cash generated heading & total to consistently show the CY sign first.
Note118 - Revision of defective financial statements: VSTS 347555 - Tagged full text of note.
Farmpl1 - Farm trading account: VSTS 353706 - Hide format if NOT a farm.
Fmcos - Farms - schedule of other costs: VSTS 353706 - Hide format if NOT a farm.
Mgmtdpl4 - ROI mandatory tagging: VSTS 353706 - Hide format if not ROI.
Roicert - Certificate (roi): VSTS 353706 - Hide format if not ROI.
Paragraph amendments
Accountants report - scope of work (cpa): VSTS 349244 - Replaced reference to M14 with one for ISRS 4410.
Accountants report - scope of work (ipa): VSTS 349244 - Added (revised) to ISRS 4410.
Audit report - emphasis of matter - emphasis of matter title: VSTS 347555 - Amendments to allow for revised accounts.
Audit report - emphasis of matter - revised financial statements: VSTS 347555 - Amendments to allow for revised accounts.
Audit report - opinion - qualified - additional paragraph: VSTS 353609 - Amended to clarify that text needs to be amended by user.
Audit report - opinion - qualified opinion - qualified opinion: VSTS 349244 - Amended for the effect of submitting revised financial statements.
Audit report - other information - other information: VSTS 349244 - Removed redundant #vrm38 tests.
Bsheet / sofp notes - audit information - introduction: VSTS 353609 - Changes to enable full tagging of audit information note.
Bsheet / sofp notes - audit information - opinion: VSTS 353609 - Changes to enable full tagging of audit information note.
Directors' report - responsibilities - ROI accounts: VSTS 349244 - Put responsibilities into multiple paragraphs.
Directors' report - responsibilities - ROI introduction: VSTS 349244 - Put responsibilities into multiple paragraphs.
Directors' report - responsibilities - ROI records: VSTS 349244 - Put responsibilities into multiple paragraphs.
Directors' report - responsibilities - ROI statutory: VSTS 349244 - Put responsibilities into multiple paragraphs.
Directors' report - responsibilities - uk accounts: VSTS 349244 - Put responsibilities into multiple paragraphs.
Directors' report - responsibilities - uk accounts - large co: VSTS 349244 - Put responsibilities into multiple paragraphs.
Directors' report - responsibilities - uk introduction: VSTS 349244 - Put responsibilities into multiple paragraphs.
Directors' report - responsibilities - uk records: VSTS 349244 - Put responsibilities into multiple paragraphs.
Directors' report - responsibilities - uk statutory: VSTS 349244 - Put responsibilities into multiple paragraphs.
General - client preferences - approval of revised accounts: VSTS 347555 - Amended to show formatted as bullet points.
Other notes - associates - introduction: VSTS 349244 - Removed default introductory paragraph.
Other notes - joint ventures - introduction: VSTS 349244 - Removed default introductory paragraph.
Other notes - subsidiaries - introduction: VSTS 349244 - Removed default introductory paragraph.
Statutory database amendments
- General section has a new flag #cd999747 for ROI - Apply new size limits early and a flag #cd999749 for ROI - Include declaration in abridged accounts
- The directors' responsibility section has 3 new flags #cd999744-746 so that the responsibility statement now has 4 separate paragraphs instead of 1.
- The audit report section has a new flag cd999748 for Senior statutory auditor name override (currently only visible in Cloud version)
Consolidated (FRS 102) Master Pack 43.00
Format amendments
Page1cvr - Front cover: VSTS 347555 - Amendments to allow for revised accounts.
Page4dir - Directors' report: VSTS 349244 - Amended test for small/medium companies exemption for differences between ROI and UK.
Page5aud2 - Auditor's report 2020: VSTS 349244 - Amended auditor sign-off organisation to reflect common practice; Changed designation to refer to the one set in the parent; Amended 'For and behalf of ' row to correct tagging problem.
Page5ac2 - Accountants' report: VSTS 349244 - Amended accountant sign-off organisation to reflect common practice.
Page7gsofp - Group balance sheet: VSTS 349244 - Provide optional presentation of Total assets less current liabilities line. VSTS 349244 - Amend Format 2 headings to align with Companies Act SI 2015/980.
Page7sofp - Company balance sheet: VSTS 349244 - Provide optional presentation of Total assets less current liabilities line; Amend Format 2 headings to align with Companies Act SI 2015/980.
Page8cf - Group cash flow statement: VSTS 349244 - Amended flexible row descriptions to consistently show the CY sign first (rows for cash from operations, net inflow, cash from investing, cash from financing, net increase).
Page8pcf - Company cash flow statement: VSTS 349244 - Amended flexible row descriptions to consistently show the CY sign first (rows for cash from operations, net inflow, cash from investing, cash from financing, net increase).
Note25 - Intangible assets: VSTS 349244 - On Attachment tab, replaced TOTIMPAIR refs in A8/A9 to TOTINTIC.
Note26 - Tangible assets: VSTS 349244 - Amended G14, G15 on Revaluation tab to refer to comparative figures throughout.
Note30 - Financial instruments: VSTS 349244 - Amended headings to clarify that the carrying amounts "include" the items listed.
Note99 - Audit report information: VSTS 353609 - Changes to enable full tagging of audit information note. VSTS 349244 - Amended line suppression on Senior statutory auditor line to hide the line only where the SSA exemption applies.
Note76 - Controlling party: VSTS 349244 - Added further para from parent stat db.
Note85 - Cash generated from operations: VSTS 349244 - Added in cell F36 the -APGROUP("SUM","{#cf999099}") which was missing from the end; Amended flexible description of cash generated heading & total to consistently show the CY sign first.
Note111 - Cash generated - company: VSTS 349244 - Amended flexible description of cash generated heading & total to consistently show the CY sign first.
Note118 - Revision of defective financial statements: VSTS 347555 - Amendments to allow for revised accounts.
Grpmgmtdpl2 - Group detailed profit and loss: VSTS 349244 - Changed format name on list to refer to 'Profit and Loss' instead of 'Income statement'.
Grpmgmtdpl3 - Schedules to the group detailed profit and loss: VSTS 349244 - Changed format name on list to refer to 'Profit and Loss' instead of 'Income statement'.
Paragraph amendments
Accountants report - scope of work (cpa): VSTS 349244 - Replaced reference to M14 with one for ISRS 4410.
Accountants report - scope of work (ipa): VSTS 349244 - Added (revised) to ISRS 4410.
Audit report - auditor's responsibilities - auditor's responsibilities: VSTS 347555 - Amendments to allow for revised accounts.
Audit report - auditor's responsibilities - further description: VSTS 349244 - Removed redundant #vrm test.
Audit report - bannerman: VSTS 347555 - Amendments to allow for revised accounts.
Audit report - basis for opinion - basis for opinion: VSTS 347555 - Amendments to allow for revised accounts.
Audit report - emphasis of matter - emphasis of matter title: VSTS 347555 - Amendments to allow for revised accounts.
Audit report - emphasis of matter - revised financial statements: VSTS 347555 - Amendments to allow for revised accounts.
Audit report - going concern - going concern conclusion 2019: VSTS 347555 - Amendments to allow for revised accounts.
Audit report - matters on which we are required to report by exception: VSTS 347555 - Amendments to allow for revised accounts.
Audit report - matters on which we are required to report by exception - ineligible group: VSTS 347555 - Amendments to allow for revised accounts.
Audit report - matters on which we are required to report by exception - small company exemption: VSTS 347555 - Amendments to allow for revised accounts.
Audit report - opinion - introduction: VSTS 347555 - Amendments to allow for revised accounts.
Audit report - opinion - opinion: VSTS 347555 - Amendments to allow for revised accounts.
Audit report - opinion - qualified - additional paragraph: VSTS 353609 - Amended to clarify that text needs to be amended by user.
Audit report - opinion - qualified opinion - qualified opinion: VSTS 347555 - Amendments to allow for revised accounts.
Audit report - opinion on other matters prescribed by the companies act 2006: VSTS 347555 - Amendments to allow for revised accounts.
Audit report - other information - other information: VSTS 349244 - Removed redundant #vrm38 tests; Added revised accounts reference.
Audit report - responsibilities of directors: VSTS 347555 - Amendments to allow for revised accounts.
Bsheet / sofp notes - audit information - introduction: VSTS 353609 - Changes to enable full tagging of audit information note.
Bsheet / sofp notes - audit information - opinion: VSTS 353609 - Changes to enable full tagging of audit information note.
General - client preferences - approval of revised accounts: VSTS 347555 - Amendments to allow for revised accounts.
Statutory database amendments
- The General section has a flag and paragraphs for entries related to revised accounts.
Limited (FRS 105) Master Pack 34.00 and 35.00
As mentioned in the release highlights, we have issued two master packs for this entity to correct for early adopter feedback. Do NOT use the earlier pack.
Format amendments
Exrep - Exception report: VSTS 347555 - Included test for revised accounts; Removed outdated tests and simplified formulae.
Page1cvr - Front cover: VSTS 347555 - Amendments to allow for revised accounts.
Page2inf - Company information: VSTS 349244 - Removed optional alternative presentation.
Page4dir - Directors' report: VSTS 349244 - Removed redundant #vrm test for principal activities title. VSTS 349244 - Removed directors' interests and made all disclosures optional.
Page5aud2 - Auditor's report 2020: VSTS 347555 - Amendments to allow for revised accounts; Tag key fields. VSTS 349244 - Amended auditor sign-off organisation to follow common practice; Added option to override SSA with stat db entry.
Page5ac2 - Accountants' report: VSTS 349244 - Amended accountant sign-off organisation to follow common practice.
Page7sofp - Balance sheet: VSTS 347555 - Amendments to allow for revised accounts and full tagging of audit information. VSTS 349244 - Removed redundant #vrm references relating to 2016 and 2019; Amended line suppression on Senior statutory auditor line to print the line if the SSA hasn't been entered.
Page8notes - (roi only) notes to the accounts: VSTS 331424 - show only format if ROI.
Microdetailedpl - Detailed profit and loss (frs 105): VSTS 349244 - Changed format name on list to refer to 'Profit and Loss' instead of 'Income statement'.
102dpl - Detailed profit and loss (frs 102): VSTS 349244 - Changed format name on list to refer to 'Profit and Loss' instead of 'Income statement'.
Mgmtdpl3 - Schedules to the profit and loss (frs 102): VSTS 349244 - Changed format name on list to refer to 'Profit and Loss' instead of 'Income statement'.
Farmpl1 - Farm trading account: VSTS 331424 - Show format only if a Farm.
Fmcos - Farms - schedule of other costs: VSTS 331424 - Show format only if a Farm.
Roicert - Certificate (roi): VSTS 331424 - Show format if ROI only. .
Paragraph amendments
Accountants report - scope of work (cpa): VSTS 349244 - Replaced reference to M14 with one for ISRS 4410.
Accountants report - scope of work (ipa): VSTS 349244 - Added (revised) to ISRS 4410.
VSTS 347555 - Amendments to allow for revised accounts:
Audit Report - Auditor's responsibilities - Further description
Audit Report - Bannerman
Audit Report - Basis for opinion - Basis for opinion
Audit Report - Emphasis of matter - Emphasis of matter title
Audit Report - Emphasis of matter - Revised financial statements
Audit Report - Going concern - Going concern conclusion 2019
Audit Report - Matters on which we are required to report by exception
Audit Report - Opinion - Introduction
Audit Report - Opinion - Opinion
Audit Report - Opinion - Qualified opinion - Qualified opinion
Audit Report - Opinion on other matters prescribed by the Companies Act 2006
Audit Report - Other information - Other information
Audit Report - Other matter - Application of true and fair view
Audit Report - Responsibilities of directors
General - client preferences - revised accounts approval statement: VSTS 347555 - Amendments to allow for revised accounts
VSTS 347555 - Removed references to ICAEW guidance:
Audit report - irregularities assessment paras 1-4
Audit report - irregularities response action 1-10
Audit report - irregularities response table introduction
VSTS 353609 - Changes to enable full tagging of audit information note:
Notes - audit information - introduction
Notes - audit information - opinion
Statutory database amendments
- The General section has a flag and paragraphs for entries related to revised accounts.
- The Directors' report section no longer includes entries for directors' shareholdings
LLP (FRS 102) Master Pack 38.00 and 39.00
As mentioned in the release highlights, we have issued two master packs for this entity to correct for early adopter feedback. Do NOT use the earlier pack.
Format amendments
Page5aud2 - Auditor's report 2020: VSTS 349244 - Amended auditor sign-off organisation to reflect common practice; Extended tagging.
Page5ac2 - Accountants' report: VSTS 349244 - Amended accountant sign-off organisation to reflect common practice.
Page7sofp - Balance sheet: VSTS 349244 - Amend Format 2 headings to align with Companies Act SI 2015/980.
Page8cf - Statement of cash flows: VSTS 349244 - Amended flexible row descriptions to consistently show the CY sign first (rows for cash from operations, net inflow, cash from investing, cash from financing, net increase). VSTS 355653 - Show adjustments for Payments to former members.
Note25 - Intangible assets: VSTS 349244 - On Attachment tab, replaced TOTIMPAIR refs in A8/A9 to TOTINTIC.
Note26 - Tangible assets: VSTS 349244 - Amended G14, G15 on Revaluation tab to refer to comparative figures throughout.
Note30 - Financial instruments: VSTS 349244 - Amended headings to clarify that the carrying amounts "include" the items listed.
Note99 - Audit report information: VSTS 349244 - Amended line suppression on Senior statutory auditor line to hide the line only where the SSA exemption applies. VSTS 353609 - Changes made to enable full tagging of audit information note.
Note85 - Cash generated from operations: VSTS 349244 - Amended flexible description of cash generated heading & total to consistently show the CY sign first. VSTS 355653 - Show adjustments for Payments to former members.
Mgmtdpl2 - Detailed profit and loss: VSTS 349244 - Changed format name on list to refer to 'Profit and Loss' instead of 'Income statement'.
Mgmtdpl3 - Schedules to the profit and loss: VSTS 349244 - Changed format name on list to refer to 'Profit and Loss' instead of 'Income statement'.
Mgmtdpl2f2 - Format 2 detailed profit and loss: VSTS 349244 - Changed format name on list to refer to 'Profit and Loss' instead of 'Income statement'.
Mgmtdpl3f2 - Schedules to format 2 profit and loss: VSTS 349244 - Changed format name on list to refer to 'Profit and Loss' instead of 'Income statement'.
Paragraph amendments
Accountants report - scope of work (cpa): VSTS 349244 - Replaced reference to M14 with one for ISRS 4410.
Accountants report - scope of work (ipa): VSTS 349244 - Added (revised) to ISRS 4410.
Accounting policies - employee benefits - post-retirement payments to members: MP 34.00 Changes: VSTS 355653 - Extended policy information to suggest elements to include.
Audit report - other information - other information: VSTS 349244 - Removed redundant #vrm38 tests; Added revised accounts reference; VSTS 358389 - Amended #wd6 to #wd26.
Bsheet / sofp notes - audit information - introduction: VSTS 353609 - Changes to enable full tagging of audit information note.
Bsheet / sofp notes - audit information - opinion: VSTS 353609 - Changes to enable full tagging of audit information note.
Statutory database amendments
- In the cash flow non-cash/operating grid, there is a new input for users to identify amounts paid that reduced the provision outstanding for amounts owed to former members
#cf999115 Cash flow Non-cash / non-operating Payment to reduce provision for former members
Chart of accounts amendments
3165 Pension costs - relating to former members renamed as "Post-retirement expense re former members"
Added: 3166 Post-retirement expense - movement in provision
Name ranges amendments
New name ranges:
FORMERPROV Movement in provision re former members 3166
PAYFORMER Payments to former members 3165..3169
CLIABOTH Other current liabilities 8141..814Z
NCLIABOTH Other non-current liabilities 9121..912Z
Renamed and restricted to single codes:
POSTRETC Post retirement current members 8140..814Z
- now Post retirement former members - current 8140
POSTRETNC Post retirement non-current members 9120..912Z
- now Post retirement former members - noncurrent 9120
IFRS Master Pack 43.00
Format amendments
Page4dir - Directors' report: VSTS 349244 - Amended test for small/medium companies exemption for differences between ROI and UK.
Page5aud2 - Auditor's report 2020: VSTS 349244 - Amended auditor sign-off organisation to reflect common practice; Extended tagging.
Page5ac2 - Accountants' report: VSTS 349244 - Amended accountant sign-off organisation to reflect common practice.
Page6is - Income statement: VSTS 349244 - Removed paragraphs at end of OCI tab which duplicate those on Notes tab.
Page7sofp - Sofp: VSTS 349244 - Reverted FRS 101 presentation of Total assets less current liabilities line to Co Act description; Amend FRS 101 Format 2 headings to align with Companies Act SI 2015/980.
Page8cf - Statement of cash flows: VSTS 349244 - Amended flexible row descriptions to consistently show the CY sign first (rows for cash from operations, net inflow, cash from investing, cash from financing, net increase).
Note23 - Impairments: VSTS 349244 - Removed page break at row 36.
Note25 - Intangible assets: VSTS 349244 - On Attachment tab, replaced TOTIMPAIR refs in A8/A9 to TOTINTIC.
Note26 - Tangible assets: VSTS 349244 - Amended G14, G15 on Revaluation tab to refer to comparative figures throughout.
Note32 - Contracts with customers: VSTS 349244 - Amended headings formatting on Analysis tabs so that descriptions do not wrap unnecessarily.
Note99 - Audit report information: VSTS 349244 - Amended line suppression on Statutory auditor and Senior statutory auditor lines to hide the lines only where the SSA exemption applies.
Note65 - Acquisitions: VSTS 349244 - Added columnflex.
Note66 - Disposals: VSTS 349244 - Added columnflex.
Note85 - Cash generated from operations: VSTS 349244 - Amended flexible description of cash generated heading & total to consistently show the CY sign first.
Paragraph amendments
Accountants report - scope of work (cpa): VSTS 349244 - Replaced reference to M14 with one for ISRS 4410.
Accountants report - scope of work (ipa): VSTS 349244 - Added (revised) to ISRS 4410.
Audit report - other information - other information: VSTS 349244 - Removed redundant #vrm38 tests; Added revised accounts reference.
Consolidated IFRS Master Pack 17.00
Format amendments
Page4dir - Directors' report: VSTS 349244 - Amended test for small/medium companies exemption for differences between ROI and UK.
Page5aud2 - Auditor's report 2020: VSTS 349244 - Amended auditor sign-off organisation to reflect common practice; Extended tagging.
Page5ac2 - Accountants' report: VSTS 349244 - Amended accountant sign-off organisation to reflect common practice.
Page8cf - Statement of cash flows: VSTS 349244 - Amended flexible row descriptions to consistently show the CY sign first (rows for cash from operations, net inflow, cash from investing, cash from financing, net increase).
Note25 - Intangible assets: VSTS 349244 - On Attachment tab, replaced TOTIMPAIR refs in A8/A9 to TOTINTIC.
Note26 - Tangible assets: VSTS 349244 - Amended G14, G15 on Revaluation tab to refer to comparative figures throughout.
Note32 - Contracts with customers: VSTS 349244 - Amended headings formatting on Analysis tabs so that descriptions do not wrap unnecessarily.
Note99 - Audit report information: VSTS 349244 - Amended line suppression on Statutory auditor and Senior statutory auditor lines to hide the lines only where the SSA exemption applies.
Note65 - Acquisitions: VSTS 349244 - Changed formatting of column headings to Col Head A.
Note76 - Controlling party: VSTS 349244 - Added further para from group stat db.
Note85 - Cash generated from operations: VSTS 349244 - Amended flexible description of cash generated heading & total to consistently show the CY sign first.
Page17sofp - Company sofp: VSTS 349244 - Amend Format 2 headings to align with Companies Act SI 2015/980.
Page18cf - Company cash flow statement: VSTS 349244 - Amended flexible row descriptions to consistently show the CY sign first (rows for cash from operations, net inflow, cash from investing, cash from financing, net increase).
Note26c - Property, plant and equipment - co: VSTS 349244 - Amended G14, G15 on Revaluation tab to refer to comparative figures throughout.
Note85c - Cash generated from operations - co: VSTS 349244 - Amended flexible description of cash generated heading & total to consistently show the CY sign first.
Paragraph amendments
Accountants report - scope of work (cpa): VSTS 349244 - Replaced reference to M14 with one for ISRS 4410.
Accountants report - scope of work (ipa): VSTS 349244 - Added (revised) to ISRS 4410.
Audit report - other information - other information: VSTS 349244 - Removed redundant #vrm38 tests; Added revised accounts reference.
Charities (FRS 102) Master Pack 27.00 and 28.00
As mentioned in the release highlights, we have issued two master packs for this entity to correct for early adopter feedback. Do NOT use the earlier pack.
A key change in the master pack is the introduction of reporting for charities registered in Northern Ireland. Also, cross-border reporting is available for any two of the three UK registrations: Northern Ireland, Scotland, and England & Wales.
Format amendments
Page1cvr - Front cover: VSTS 358389 - Added NI charities references.
Page2inf - Legal and administrative information: VSTS 358389 - Added NI charities references.
Page4trr - Trustees' report: VSTS 349244 - Put trustees' responsibilities into multiple paragraphs and moved to separate tab.
Page4trs - Statement of trustees' responsibilities: VSTS 349244 - Put trustees' responsibilities into multiple paragraphs.
Page5aud2 - Auditor's report 2020: VSTS 351862 - Added Northern Ireland reporting options. VSTS 349244 - Amended auditor sign-off organisation to reflect common practice; Replaced SSA exemption stat db reference with charity version.
Page5ind - Independent examiner's report: VSTS 351862 - Added Northern Ireland reporting options. VSTS 349244 - Amended accountant sign-off organisation to reflect common practice.
Page5ac2 - Accountants' report: VSTS 349244 - Amended accountant sign-off organisation to reflect common practice.
Page8cf - Statement of cash flows: VSTS 349244 - Amended flexible row descriptions to consistently show the CY sign first (rows for cash from operations, net inflow, cash from investing, cash from financing, net increase).
Note01 - Accounting policies: VSTS 351862 - Amended logic for Row 17 true and fair override to take account of the UK region involved; Updated keep together rules throughout; Amended leases and retirement benefit headings suppression to check for active paragraphs.
Note10 - Net movement in funds: VSTS 350319 - Amended page suppression formula to test for lack of active values to disclose, while always disclosing audit or examination fees.
Note125 - Restricted funds: VSTS 350319 - Corrected formatting for totals of resources expended column (set as debit now, not credit).
Note137 - Material funds: VSTS 350319 - Corrected formatting for some PY totals which were formatted as current items.
Note126 - Unrestricted funds: VSTS 350319 - Corrected formatting for PY totals of resources expended column (set as debit now, not credit).
Note99 - Audit report information: VSTS 350319 - Amended references to use charity stat db paragraphs.
Note85 - Cash generated from operations: VSTS 349244 - Amended flexible description of cash generated heading & total to consistently show the CY sign first.
Paragraph amendments
VSTS 351862 - Added Northern Ireland reporting options.
Accounting Policies - Basis of preparation
Accounting Policies - Basis of preparation ROI
Audit Report - Authority to act Charities Act
Audit Report - Authority to act Co Act Scotland
Audit Report - Bannerman - Co Act - Not Scotland
Audit Report - Bannerman - Co Act - Scotland
Audit Report - Bannerman - UK other
Audit Report - Limitation of scope - books and records
Audit Report - Nothing to report on matters - agreement with accounting records
Audit Report - Nothing to report on matters - books and records
Audit Report - Nothing to report on matters - consistency with Trustees Report
Audit Report - Nothing to report on matters - disclosure of trustees remuneration
Audit Report - Nothing to report on matters - information and explanations
Audit Report - Nothing to report on matters - introduction
Audit Report - Nothing to report re small company exemptions
Audit Report - Opinion on preparation in accordance with Companies Act/Charities Act
Balance Sheet - Audit exemptions
Ind Exam - Basis of report 2 NI only
Ind Exam - Basis of report Scot NI
Ind Exam – Examiner’s qualification
Ind Exam - Introduction - England
Ind Exam - Introduction - Other
Ind Exam - Matter of concern details
Ind Exam - Matter of concern details 2
Ind Exam - Matter of concern title - England
Ind Exam – Opinion - England + - Introduction
Ind Exam – Opinion - England + - Accounting records
Ind Exam – Opinion - England + - Agreement with accounting records
Ind Exam – Opinion - England + - Conclusion
Ind Exam – Opinion - England + - Legal requirements
Ind Exam – Opinion - England + - SORP
Ind Exam – Opinion - NI only
Ind Exam – Opinion - Scotland +/- NI
Ind Exam - Responsibilities 1 England Co +/-
Ind Exam - Responsibilities 1 England Non Co +/-
Ind Exam - Responsibilities 1 Scot NI Co
Ind Exam - Responsibilities 1 Scot NI Non Co
Ind Exam - Responsibilities 2 England +/-
Ind Exam - Responsibilities 2 NI +/- Scotland
Ind Exam - Responsibilities 2 Scotland only
Ind Exam - Technical breach of regulations
Independent Examiners Report - Basis of report - OLD
Independent Examiners Report - Introduction - OLD
Independent Examiners Report - Responsibilities - OLD
Trustees Report - Compliance
Trustees Responsibilities - Accounting records - Co
Trustees Responsibilities - Accounting records - non Co
Trustees Responsibilities - Accounts
Trustees Responsibilities - Introduction UK
Trustees Responsibilities - Statutory requirements
Other:
Accountants report - scope of work (cpa): VSTS 349244 - Replaced reference to M14 with one for ISRS 4410.
Accountants report - scope of work (ipa): VSTS 349244 - Added (revised) to ISRS 4410.
Audit report - other information: VSTS 349244 - Removed redundant #vrm38 tests.
Trustees report - compliance roi: VSTS 351862 - Minor grammatical change.
Statutory database amendments
- The General section now provides the option to specify the reporting combination arising from England/Scotland/NI registrations.
- The trustees' responsibility section has 3 new flags #cd999744-746 so that the responsibility statement now has 4 separate paragraphs instead of 1.
- The audit report section now has alternative paragraphs for combinations of England/Scotland/NI reporting.
Name ranges amendments
New name range:
TESTNETMVT Test whether net movements fund is needed = CDEPN + CSALEINT + CSALEINVP + CSALEPPE + EXGAINSLOSS + OPLEASEPL
Unincorporated Pack 24.00
Format amendments
PExrep - Exception report: VSTS 331423 - Format hidden for Cloud AP.
Note16 - Appropriation account: VSTS 331423 - Format hidden for sole traders
Note16a - Detailed allocation of net income: VSTS 331423 - Format hidden for sole traders
Validrep - Validation report: VSTS 355420 - #cd71 Basis of preparation did not match the Validation text.
Ptrtaxlinksch - Tax link schedule partnership: VSTS 331423 - Format hidden for Cloud AP. Print condition also changed as #mc8 print option also hidden in Cloud.
Sttaxlinksch - Tax link schedule sole trader: VSTS 331423 - Format hidden for Cloud AP. Also Print condition updated to cater for field #mc8 hidden in Cloud.
Farmpl1 - Farm trading account: VSTS 331423 - show format only if a farm (using #farm1 flag).
Farmcos - Farms - schedule of other costs: VSTS 331423 - show format only if a farm (using #farm1 flag).
Paragraph amendments
Accountants report - scope of work (cpa): VSTS 349244 - Replaced reference to M14 with one for ISRS 4410.
Software Enhancements
An update to a control used internally to open a web browser called CefSharp
This was first shipped in 2024.2 SP.
Quality Improvements
CCH Accounts Production
None.
CCH Review and Tag
ADO 326348 - Updated SECR tag types
The SECR tags types have been updated to include the new type of ghgEmissionsItemType which was introduced in the 2024 taxonomy.
ADO 344505 - ITS/68087 (Accounts Production) - Audit report - Date of signing correction to tags
ADO 347959 - Change in Companies House Presenter ID
Review and tag has now been updated to allow the use of the new format PresenterID which start with 'E' introduced by companies House, current non 'E' Presenters ID formats will continue to be accepted.
ADO 355121 - Applicable Legislation dimension not being set correctly
We have identified a scenario where if the Statutory Database node 'Reduced disclosure for subsidiaries' is set to Yes the dimension then the dimension is not set for FRS102 Limited companies.
Notable Issues
CCH iXBRL Review & Tag - Known Issues
| Date Raised | ITS | Description | Workaround ( If applicable) | Scheduled/Resolved |
|---|---|---|---|---|
| 05/07/2024 | 334454 | Submission reports We have had several reports where clients are unable to view the detailed submission reports held in review & tag. |
Currently there is no workaround for this issue | under investigation |
| 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" |
Contact support | 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 |
| 08/01/2021 | 61714 | IFRS accounts produced in Accounts Production errors on Information Page. Certain address and 3rd party information cells on the Info page on the IFRS format have updated to create duplicate tags. This will show as duplicate fact value errors when exported to CCH iXBRL Review & Tag. |
In CCH iXBRL Review & Tag double-click on the duplicate fact value error within the Exceptions tab. This will take you to the tagged area that has the error. Left-click on the tagged area and amend the dimension to the correct value. |
Resolved |
| 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. | TBC |
| 15/12/2021 | 61694 | Micro Entities set to Full accounts when using reduced filing option. When accounts produced in CCH Accounts Production for FRS105 Micro entities the option to use reduced filing sets the accounts type in CCH iXBRL Review & Tag as (Full Accounts). This is due to there being no legal form of accounts recognised as filleted so the option defaults to Full. |
If you are producing reduced filing accounts for Micro entities to file at Companies House. Leave the entity type as Micro Entities (Full Accounts). Do not change to Small Companies Reduced filing. | Resolved |
| 25/08/2020 | 59571 | FRS102 Sec1 A small Companies - Full Accounts filing throws an error “Document missing mandatory tag Statement on quality and completeness of information provided to auditors" is reported when Customers try to file an FRS102 Sec1A Full accounts to Companies House. The majority of the FRS102 Sec1A Small Companies file Small company reduced filing version, there is nothing to prevent filing of a full accounts to CCH. The entity type is set to full in error and this causes the error. | The error can be ignored, and accounts filed. To prevent the error, change the entity type in document information to Small Companies Reduced filing. If after making this change, another exception on Applicable Legislation appears, you need to add this tag in other data and select Small Companies Regime. | Resolved |
| 01/10/2020 | 60609 | Charity FRS 102 -Filing exception on Directors responsibilities note from balance sheet for charitable companies The paragraph on directors’ responsibilities on the balance sheet is not switching the word items #wd18 and #wd3 for charitable companies where a single director is marked as the balance sheet signatory. It is not switching to the singular term 'acknowledge' and 'his/her ' from 'acknowledges' and 'their'. This causes a fatal 9999 error in CCH IXBRL Review & Tag when filing to Companies House. |
This is an issue in CCH Accounts Production but CCH iXBRL Review & Tag users need to be aware. Workaround -Update/edit the tag in review and tag to the correct wording and submit. When editing it is good practice to edit the content, copy to a note pad and then copy back and apply the tag. |
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 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
IFRS master pack 42 - Income statement - Duplication of continuing activities message (fixed in the next release)
Where OCI exists and is shown as part of the Income statement, the sentences about continuing activities and pages forming the financial statements (where these are active) are duplicated. The solution is to make the page local and suppress or delete the rows on the OCI tab.
IFRS master pack 42 - Impairments note - Page break (fixed in the next release)
There is a page break on row 36. The solution is to make the note local and click on the orange dot in the PB column at the left of the format, removing the dot and the page break.
Various packs - ROI accountant's report - CPA (fixed in the next release)
The CPA withdrew its technical bulletin M14 in June 2024 and accountants' reports for compilation engagements signed from 1 June 2014 should instead now refer to ISRS 4410. The solution is to edit the relevant paragraph in the statutory database.
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.