CCH Accounts Production 2025.2: Release Notes
Release Highlights
This release provides a maintenance and compliance update for many entities. It includes:
- The annual update for Academies for changes in the 2025 Academies Accounts Direction made by the Education and Skills Funding Agency.
- Enabling of the 2025 Taxonomies
User Guides are available in Help here and the earlier Release Notes can be found here.
Prerequisites
Installing CCH Accounts Production 2025.2
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 54.00
- Consolidated FRS 102 – pack 45.00
- Limited Micro Entity FRS 105 – pack 37.00
- Limited Liability Partnerships FRS 102 – pack 41.00
- Limited Liability Partnerships FRS 105 – pack 24.00
- Limited IFRS – pack 45.00
- Consolidated IFRS – pack 19.00
- Unincorporated - pack 26.00
- Charity FRS 102 - pack 30.00
- Academy - pack 18.00
- Medical - pack 18.00
2025 Taxonomies
The following 2025 taxonomies have been enabled for the relevant entities;
- CHAR-FRS102-2025-01-01
- FRS-101-DPL-SECR-2025-01-01
- FRS-102-DPL-SECR-2025-01-01
- Full-IFRS-DPL-SECR-2025-01-01
- IE-FRS-101-DPL-2025-01-01
- IE-FRS-102-DPL-2025-01-01
- IE-IFRS-DPL-2025-01-01
Please note the following for Irish Taxonomies;
The FRS 101 + DPL, FRS 102 + DPL and EU IFRS + DPL taxonomies with a date of 2017-09-01 will no longer be accepted from 1 July 2025.
In addition, the FRS 101 Irish Extension 2025, the FRS 102 Irish Extension 2025 and the EU IFRS Irish Extension 2025 will be accepted from 1 July 2025.
Limited FRS 102 Master Pack 54.00
Key changes requiring user choice
Leasing commitments (in Other notes in the statutory database) only need to be disclosed where the amounts are significant. In MP 54, new user options have been included, whereby the user decides whether to include information about operating lease payables and receivables. A grid is provided, which shows amounts passing through the trial balance. Users will also need to consider the future commitments, which might be substantial even where the current period movements are immaterial.
A change was made to include a second accountant on the company information. This also includes an override for the default description "Accountants" in the statutory database. [This change affects most other packs as well]. However this change was not implemented correctly. So please do not add a second Auditor as it will work differently in future.
Format amendments
Page2inf - Company information: VSTS 391333 - Added 2nd Accountants information, including description override.
Page3con - Contents: VSTS 384993 - Removed references to medium filing (#abbr1=2), mainly re income statement. VSTS 391333 - Replaced row suppression formulae with version that tests whether the page itself is active.
Page4dir - Directors' report: VSTS 384994 - Amended suppression formulae for dividends paid to simplify.
Page4dd - Directors' declaration: VSTS 383939 - Hid Directors Declaration format if NOT Ireland.
Page6is - Profit and loss account: VSTS 391333 - Removed formula refs to medium abbreviated; Amended FRS102 and Formats tabs to show underlines and subtotals correctly where blocks have no active rows; Amended Discon and Format2 tabs to show gross profit row consistently.
Note01 - Accounting policies: VSTS 384993 - Replaced "Accounting convention" with "Basis of preparation".
Note10 - Operating profit: VSTS 384994 - Removed unnecessary split between owned and leased assets.
Note21 - Dividends: VSTS 384994 - Now hide note only for UK small before 2024 PR, or where there are no dividends.
Note25 - Intangible assets: VSTS 384993 - Amended suppression in Rows 8-9 to refer to impairment name ranges instead of amortisation.
Note26 - Tangible assets: VSTS 384994 - Suppress ROU assets comparative for first year of PR; replaced refs to #bn9991802/3 with #bn9991814/5.
Note33 - Finance lease receivables: VSTS 384994 - Included reference to other leasing note only where it is activated.
Note41 - Lease liabilities: VSTS 384994 - Extended keep together so that title spans in both pre/post PR future payments; Included reference to other leasing note only where it is activated.
Note50 - Deferred taxation: VSTS 384994 - Changed setup so that this note is triggered for small companies after 2024 Periodic Review.
Note55 - Share capital: VSTS 384993 - Amended formulae to always hide authorised capital where flag #bn9991524 is set to 'no'.
Note69 - Leasing: VSTS 384994 - Introduced flags for triggering operating leases as lessor and lessee; Show comparatives for first year of application as "n/a".
Note75 - Directors' transactions: VSTS 384993 - Amended keep together so that individual tables do not break across pages.
Validrep - Validation report: VSTS 383939 - Turnover analysis missing grid attributes so no grid to enter values. - Edit desc rows where we use Compliance Terminology e.g. Profit and Loss/Income Statement and Balance Sheet/SOFP. - Comparable historical cost no grid to enter values.
Paragraph amendments
Accounting policies - going concern: VSTS 384994 - Amended for additional requirements of the 2024 Periodic Review.
Accounting policies - going concern - material uncertainties: VSTS 384994 - Amended for additional requirements of the 2024 Periodic Review.
Adoption of periodic review - leases - cumulative effect method: VSTS 384994 - Removed additional line break at end.
Statutory database amendments
Directors’ responsibility statement - Hide the node if non-audit + non-ROI.
Preferences - Add override description for 2nd Accountants.
Consolidated FRS 102 Master Pack 45.00
Key change
There are new terminology options available for the description of group and parent as applied to the main format pages such as the income statement.
- #Term34 refers to the group pages and for FRS 102 the default is "Group" for Companies Act terminology and "Consolidated" for IFRS terminology.
- #Term35 refers to the company pages and for FRS 102 the default is "Company" for Companies Act terminology and "Company" for IFRS terminology.
Users can amend the compliance terminology for their firm's preferences, eg to use "Parent company" instead of "Company".
Format amendments
Page1cvr - Front cover: VSTS 391333 - Removed variants in report description arising from medium abbreviated options (no longer relevant) and made consistent with 102 Limited, ie adding "unaudited" where relevant and suppressing reference to the annual report where not included.
Page2inf - Company information: VSTS 391333 - Added 2nd Accountants information, including description override.
Page3con - Contents: VSTS 384993 - Removed references to medium filing (#abbr1=2) for the income statement; Adjusted formulae relating to small filing (#abbr1=1) so that they do not apply where the company is ROI. VSTS 391333 - Replaced row suppression formulae with version that tests whether the page itself is active. VSTS 391333 - Introduced compliance terminology for page names.
Page4dir - Directors' report: VSTS 384993 - Adjusted page suppression formulae relating to small filing (#abbr1=1) so that they do not apply where the company is ROI.
Page4dd - Directors' declaration: VSTS 388338 - Hide format if not Ireland.
Page5ac2 - Accountants' report: VSTS 384993 - Adjusted page suppression formulae relating to small filing (#abbr1=1) so that they do not apply where the company is ROI.
Page6is - Group p&l: VSTS 384993 - Adjusted page suppression formulae relating to small filing (#abbr1=1) so that they do not apply where the company is ROI. VSTS 391333 - Introduced compliance terminology for page names.
Page6soci - Group soci: VSTS 391333 - Introduced compliance terminology for page names.
Page7gsofp - Group balance sheet: VSTS 384993 - Removed abridgment exemption for ROI; Permitted S304 exemption for ROI. VSTS 391333 - Amended Formulae for balance sheets so that the total intangible assets line is hidden when the only intangible assets are either all goodwill or all other intangibles. VSTS 391333 - Introduced compliance terminology for page names.
Page7sofp - Company balance sheet: VSTS 384993 - Removed abridgment exemption for ROI; Permitted S304 exemption for ROI. VSTS 391333 - Amended Formulae for balance sheets so that the total intangible assets line is hidden when the only intangible assets are either all goodwill or all other intangibles. VSTS 391333 - Introduced compliance terminology for page names.
Page7gsoce - Group socie: VSTS 384993 - Adjusted page suppression formulae relating to small filing (#abbr1=1) so that they do not apply where the company is ROI. VSTS 391333 - Introduced compliance terminology for page names.
Page7soce - Company socie: VSTS 384993 - Adjusted page suppression formulae relating to small filing (#abbr1=1) so that they do not apply where the company is ROI. VSTS 391333 - Introduced compliance terminology for page names.
Page8cf - Group cash flow statement: VSTS 384993 - Adjusted page suppression formulae relating to small filing (#abbr1=1) so that they do not apply where the company is ROI. VSTS 391333 - Introduced compliance terminology for page names.
Page8pcf - Company cash flow statement: VSTS 384993 - Adjusted page suppression formulae relating to small filing (#abbr1=1) so that they do not apply where the company is ROI. VSTS 391333 - Introduced compliance terminology for page names.
Note01 - Accounting policies: VSTS 384993 - Replaced "Accounting convention" with "Basis of preparation". VSTS 391333 - Introduced compliance terminology for page names.
Note25 - Intangible assets: VSTS 384993 - Amended suppression in Rows 8-9 to refer to impairment name ranges instead of amortisation.
Note55 - Share capital: VSTS 384993 - Amended formulae to always hide authorised capital where flag #bn9991524 is set to 'no'.
Note75 - Directors' transactions: VSTS 384993 - Amended keep together so that individual tables do not break across pages; Added columnflex.
Validrep - Validation report: VSTS 259653 - A new Validation report for Cloud AP.
Mgmtexrep2 - Exception report 2 statdb questions: VSTS 388338 - Hide report in Cloud AP.
Paragraph amendments
Accountants report - introduction (acca - ROI): VSTS 391333 - Introduced compliance terminology for page names.
Accountants report - introduction (acca - uk): VSTS 391333 - Introduced compliance terminology for page names.
Accountants report - introduction (cai/ipa/cpa): VSTS 391333 - Introduced compliance terminology for page names.
Accountants report - introduction (icaew): VSTS 391333 - Introduced compliance terminology for page names.
Accountants report - introduction (icas): VSTS 391333 - Introduced compliance terminology for page names.
Audit report - bannerman: VSTS 391333 - Amended to refer to 'parent company' rather than 'company'.
Audit report - bannerman: VSTS 391333 - Amended to refer to 'parent company' rather than 'company'.
Audit report - opinion - introduction: VSTS 391333 - Introduced compliance terminology for page names.
Audit report - opinion - introduction ROI: VSTS 391333 - Introduced compliance terminology for page names.
Balance sheet - group audit exemptions ROI: VSTS 384993 - Amended paragraph for consistence with CRO requirements.
Balance sheet - section 408 uk or 304 ROI exemption: VSTS 384993 - Extended paragraph to cover ROI.
In addition, 50 paragraphs no longer used were marked with a prefix "xx" for eventual deletion.
Statutory database amendments
Directors’ responsibility statement - Hide the node if non-audit + non-ROI.
Preferences - Add override description for 2nd Accountants.
Limited FRS 105 Master Pack 37.00
Format amendments
Page3con - Contents: VSTS 391333 - Replaced row suppression formulae with version that tests whether the page itself is active.
Page8notes - (roi only) notes to the accounts: VSTS 384993 - Replaced "Accounting convention" with "Basis of preparation".
Validrep - Validation report: Typo - the word Statutory as in "Statutory auditor".
Paragraph amendments
Accountants report - introduction (cai/cpa/ipa): VSTS 384993 - Removed duplicate 'have' in first sentence.
LLP FRS 102 Master Pack 41.00
Format amendments
Page3con - Contents: VSTS 391333 - Replaced row suppression formulae with version that tests whether the page itself is active.
Page4mem - Members' report: VSTS 384993 - Removed paragraph #sce12 on final tab relating to small LLPs exemptions, which are not relevant here.
Note01 - Accounting policies: VSTS 384993 - Replaced "Accounting convention" with "Basis of preparation".
Note25 - Intangible assets: VSTS 384993 - Amended suppression in Rows 8-9 to refer to impairment name ranges instead of amortisation.
LLP FRS 105 Master Pack 24.00
Format amendments
Page3con - Contents: VSTS 391333 - Replaced row suppression formulae with version that tests whether the page itself is active.
Page5ac2 - Accountants' report: VSTS 384993 - Amended sign-off to be consistent with other entities.
IFRS Master Pack 45.00
Format amendments
Page2inf - Company information: VSTS 391333 - Added 2nd Accountants information, including description override.
Page3con - Contents: VSTS 391333 - Replaced row suppression formulae with version that tests whether the page itself is active.
Page7sofp - Sofp: VSTS 384995 - Amend FRS 101 tab so that cells H28 and J28 refer to the correct cells in other columns.
Note01 - Accounting policies: VSTS 384993 - Replaced "Accounting convention" with "Basis of preparation"; Amended suppression formulae for elements of leasing policy.
Note25 - Intangible assets: VSTS 384993 - Amended suppression in Rows 11-12 to refer to impairment name ranges instead of amortisation.
Note28 - Investments: VSTS 384995 - Removed paragraph #bn999116 Investments designated as held for sale - no longer required; replaced Listed investments paragraph heading with fixed heading.
Note33 - Finance lease receivables: VSTS 384995 - Amended final rows on tab so that formula is not date related.
Note46 - Trade and other payables: VSTS 384993 - Merged text across row 3 of SFA tab.
Note47 - Lease liabilities: VSTS 384995 - Removed unnecessary paragraph introducing analysis as current/non-current; combined information onto one tab.
Note54 - Share-based payments: VSTS 376689 - Changed formulae for negative share options movement so that they can be correctly tagged.
Note69 - Leasing information: VSTS 384995 - Amended keep together on Lessee tab.
Paragraph amendments
Accounting policies - basis of preparation (ifrs): VSTS 384995 - Minor changes to text using "with the requirements of" instead of "those parts of".
Other notes - operating leases - lessee - information: VSTS 384995 - Added punctuation.
Sofp notes - finance lease obligations - significant leasing arrangements: VSTS 384995 - Added paragraph for use in IFRS 16 disclosure.
In addition, 50 paragraphs no longer used were marked with a prefix "xx" for eventual deletion.
Statutory database amendments
Preferences - Add override description for 2nd Accountants.
Removed paragraph nodes no longer used:
- Investments designated as held for sale.
- Misc Retirement benefit paras.
- Misc old-style leasing paras pre IFRS 16
Finance lease receivables - new item in grid for Unguaranteed residual values
Consolidated IFRS Master Pack 19.00
Key change
There are new terminology options available for the description of group and parent as applied to the main format pages such as the income statement.
- #Term34 refers to the group pages and the default is "Consolidated".
- #Term35 refers to the company pages and the default is "Company".
Users can amend this for their firm's preferences, eg to use "Parent company" instead of "Company".
Format amendments
Page2inf - Company information: VSTS 391333 - Added 2nd Accountants information, including description override
Page3con - Contents: VSTS 384995 - Introduced compliance terms for group and parent. VSTS 391333 - Replaced row suppression formulae with version that tests whether the page itself is active.
Page6is - Income statement: VSTS 384995 - Introduced compliance terms for group and parent.
Page6soci - Group soci: VSTS 384995 - Introduced compliance terms for group and parent.
Page7sofp - Group sofp: VSTS 384995 - Introduced compliance terms for group and parent.
Page7soce - Group socie: VSTS 384995 - Introduced compliance terms for group and parent.
Page8cf - Group cash flows: VSTS 384995 - Introduced compliance terms for group and parent.
Note01 - Accounting policies: VSTS 384995 - Introduced compliance terms for group and parent; Changed accounting policies for revenue and leasing to agree to IFRS Ltd layout. VSTS 384993 - Replaced "Accounting convention" with "Basis of preparation".
Note25 - Intangible assets: VSTS 384993 - Amended suppression in Rows 11-12 to refer to impairment name ranges instead of amortisation.
Note33 - Finance lease receivables: VSTS 384995 - Simplified paras for collateral, using #bn999564 only; Removed old pre-IFRS16 rows; Added rows for unguaranteed residual values and sales income.
Note46 - Trade and other payables: VSTS 384995 - Added disclosures for supplier finance arrangements.
Note47 - Lease liabilities: VSTS 384995 - Removed unnecessary paragraph introducing analysis as current/non-current; combined information onto one tab; Added additional description paragraph; Removed pre-IFRS 16 items: Removed FL interest disclosure - already in finance costs note.
Note69 - Leasing information: VSTS 384995 - Update formats to remove items applicable before IFRS 16 changes; Added table for disclosing operating lease income; Changed operating lease receivable name range used to trigger note and sheet to include all income instead of contingent income.
Note114 - Cash flow - net debt analysis: VSTS 384995 - Amended descriptions for leases.
Page17sofp - Company sofp: VSTS 384995 - Introduced compliance terms for group and parent.
Page17soce - Company socie: VSTS 384995 - Introduced compliance terms for group and parent.
Page18cf - Company cash flow statement: VSTS 384995 - Introduced compliance terms for group and parent.
Note01c - Accounting policies - co: VSTS 384993 - Replaced "Accounting convention" with "Basis of preparation". VSTS 384995 - Introduced compliance terms for group and parent.
Note33c - Finance lease receivables - co: VSTS 384995 - Simplified paras for collateral, using #bn999564 only; Removed old pre-IFRS16 rows; Added rows for unguaranteed residual values and sales income.
Note47c - Lease liabilities - co: VSTS 384995 - Removed unnecessary paragraph introducing analysis as current/non-current; combined information onto one tab; Added additional description paragraph; Removed pre-IFRS 16 items.
Note114c - Cash flow - net debt analysis - company: VSTS 384995 - Amended descriptions for leases.
Paragraph amendments
Accountants report - introduction (acca - ROI): VSTS 384995 - Introduced compliance terms for group and parent.
Accountants report - introduction (acca - uk): VSTS 384995 - Introduced compliance terms for group and parent.
Accountants report - introduction (cai/cpa/ipa): VSTS 384995 - Introduced compliance terms for group and parent.
Accountants report - introduction (icaew): VSTS 384995 - Introduced compliance terms for group and parent.
Accountants report - introduction (icas): VSTS 384995 - Introduced compliance terms for group and parent.
Accountants report - opinion: VSTS 384995 - Introduced compliance terms for group and parent.
Accounting policies - basis of preparation (ifrs): VSTS 384995 - Minor changes to text, using "with the requirements of" instead of "those parts of".
Audit report - bannerman: VSTS 384995 - Referred to parent company throughout.
Audit report - opinion - introduction ROI: VSTS 384995 - Introduced compliance terms for group and parent pages.
Audit report - opinion - introduction uk: VSTS 384995 - Introduced compliance terms for group and parent pages.
Other notes - operating leases - lessee - further information: VSTS 384995 - Wording modified following comparison with other examples.
Other notes - operating leases - lessee - information: VSTS 384995 - New paragraph.
Other notes - operating leases - lessor - other information: VSTS 384995 - Reused paragraph for further information.
Sofp notes - finance lease obligations - analysis: VSTS 384995 - Wording modified following comparison with other examples.
Sofp notes - finance lease receivables - pledged as collateral: VSTS 384995 - Wording modified following comparison with other examples.
In addition, 50 paragraphs no longer used were marked with a prefix "xx" for eventual deletion.
Statutory database amendments
Accounting policies: Added further headings and paragraphs for revenue; Added headings for leasing.
Contracts with customers: Added flag to allow override where contract receivables = trade receivables.
Finance lease receivables: Added grid items for unguaranteed residual values and sales income.
Trade and other payables: Added flag and disclosure paragraphs for supplier finance arrangements.
Lease liabilities: Added additional description paragraph.
Leasing information: Added table for disclosing operating lease income; Added new paragraph for lessee information.
Preferences - Add override description for 2nd Accountants.
Removed paragraph nodes no longer used:
- Investments designated as held for sale.
- Misc Retirement benefit paras.
- Misc old-style leasing paras pre IFRS 16
Unincorporated Pack 26.00
Format amendments
Page3con - Contents: VSTS 391333 - Replaced row suppression formulae with version that tests whether the page itself is active.
Page5ac2 - Accountants' report: VSTS 384993 - Amended sign-off to be consistent with other entities.
Note01 - Accounting policies: VSTS 384993 - Replaced "Accounting convention" with "Basis of preparation".
Paragraph amendments
Accountants report - responsibilities (cai/ipa): VSTS 391333 - Removed extra space before #aw3.
Charities Pack 36.00
Format amendments
Page3con - Contents: VSTS 391333 - Replaced row suppression formulae with version that tests whether the page itself is active; Amended column settings so that page is consistent with other entities.
Page6sfa - Statement of financial activities: MP 25.00 Changes: VSTS 303100 - Amended net income row to include the net gains on investments; inserted line above expenditure heading where there is only one type of income; amended row suppression on expenditure heading to show the line where there is any type of expenditure; Replaced refs to #cy220 with #ac997. VSTS 317375 - Changed SOFA comparatives tab cells E8, F8, G8 from #cd63 to #cd68; Set total income and expenditure lines to print even where there is only one source of either.
Note01 - Accounting policies: VSTS 384993 - Replaced "Accounting convention" with "Basis of preparation".
Note114 - Investment income: VSTS 391333 - Replaced main heading with new heading linked to #ac codes.
Note117 - Fundraising costs: VSTS 391333 - Replaced old headings with new headings linked to #ac codes.
Note118 - Charitable expenditure: VSTS 391333 - Replaced main heading with new heading linked to #ac codes.
Paragraph amendments
Audit report - nothing to report on matters - introduction: VSTS 358389 - Changed logic for “requires” vs “require”.
Medical Pack 18.00
Format amendments
Page5acc - Accountants' report: VSTS 391333 - Added paragraphs for ROI reports; updated sign-off to be consistent with other entities.
Paragraph amendments
Accountants report - introduction (acca - roi): VSTS 391333 - Added paragraphs for ROI reports.
Accountants report - introduction (cai/ipa): VSTS 391333 - Added paragraphs for ROI reports.
Accountants report - introduction (cpa): VSTS 391333 - Added paragraphs for ROI reports.
Accountants report - opinion (cai/ipa): VSTS 391333 - Added paragraphs for ROI reports.
Accountants report - opinion (cpa): VSTS 391333 - Added paragraphs for ROI reports.
Accountants report - responsibilities (cai/ipa): VSTS 391333 - Added paragraphs for ROI reports.
Accountants report - responsibilities (cpa): VSTS 391333 - Added paragraphs for ROI reports.
Accountants report - scope of work (acca): VSTS 391333 - Added paragraphs for ROI reports.
Accountants report - scope of work (cai/ipa): VSTS 391333 - Added paragraphs for ROI reports.
Accountants report - scope of work (cpa): VSTS 391333 - Added paragraphs for ROI reports.
Accountants report - terms of engagement (cai/ipa/cpa): VSTS 391333 - Added paragraphs for ROI reports.
Accountants' report - terms of engagement - icaew: VSTS 391333 - Amended to use #md102 instead of #uninc1.
Academies Master Pack 18.00
Overview
The pack was updated for the 2025 Academies Accounts Direction and sundry minor changes, including amendments to show the full period end dates if the current and prior periods fall within the same calendar year.
Format amendments
Exceprep - Exception report: VSTS 384996 - Minor improvements to presentation.
Page2con - Contents: VSTS 384996 - Amended 'Statement on regularity' to 'Statement of regularity'.
Page4trr - Trustees' report: VSTS 384996 - Updates required by the 2025 AAD: Added sustainability paragraphs; Changed headings fonts to distinguish between major and minor headings; Set most paragraphs to Body Text E instead of B; Simplified carbon report and amended column headings for periods falling in same calendar year.
Page5rpc - Statement of regularity: VSTS 384996 - Added 'Date: ' before the dotted line shown where a date has not been entered.
Page5aud - Auditor's report: VSTS 384996 - Changed sign-off to be consistent with other packs; Amended page title to agree to Coketown.
Page5arr - Assurance report on regularity: VSTS 384996 - Updates required by the 2025 AAD; Amended date line to show either the date or "Date: ..........".
Page6sf1 - Statement of financial activities: VSTS 384996 - Changed other recognised gains section so that actuarial gains are not split between restricted and unrestricted assets; Amended column headings for periods of less than one year.
Page7bs - Balance sheet: VSTS 384996 - Amended column headings for periods of less than one year.
Page8cf - Statement of cash flows: VSTS 384996 - Updates required by the 2025 AAD (leasing description); Amended column headings for periods of less than one year.
Note01 - Accounting policies: VSTS 384996 - Amended heading to use #aw1 instead of #aw3.
Note40 - Comparative information: VSTS 384996 - Changed other recognised gains section so that actuarial gains are not split between restricted and unrestricted assets.
Note03 - Donations and capital grants: VSTS 384996 - Amended column headings for periods falling in same calendar year.
Note06 - Funding for educational operations: VSTS 384996 - Added line for 16-19 core education funding; Amended column headings for periods falling in same calendar year.
Note04 - Other trading activities: VSTS 384996 - Amended column headings for periods falling in same calendar year.
Note05 - Investment income: VSTS 384996 - Amended column headings for periods falling in same calendar year.
Note08 - Expenditure: VSTS 384996 - Amended column headings for periods falling in same calendar year.
Note08a - Central services: VSTS 384996 - Amended column headings for periods falling in same calendar year.
Note58 - Grant expenditure: VSTS 384996 - Amended column headings for periods falling in same calendar year.
Note09 - Charitable activities: VSTS 384996 - Improved keep together on Analysis tab; Amended column headings for periods falling in same calendar year.
Note10 - Governance costs: VSTS 384996 - Amended column headings for periods falling in same calendar year.
Note14 - Staff costs: VSTS 384996 - Amended column headings for periods falling in same calendar year.
Note20 - Tangible fixed assets: VSTS 384996 - Updates required by the 2025 AAD (leasing heading).
Note55 - Financial instruments: VSTS 384996 - Amended column headings for periods falling in same calendar year.
Note24 - Stock: VSTS 384996 - Amended column headings for periods falling in same calendar year.
Note25 - Debtors: VSTS 384996 - Amended column headings for periods falling in same calendar year.
Note28 - Creditors falling due within one year: VSTS 384996 - Updates required by the 2025 AAD (leasing description); Amended column headings for periods falling in same calendar year.
Note29 - Creditors falling due after more than one year: VSTS 384996 - Updates required by the 2025 AAD (leasing description and analysis); Amended column headings for periods falling in same calendar year.
Note31 - Deferred income: VSTS 384996 - Amended column headings for periods falling in same calendar year.
Note36 - Pensions and similar obligations: VSTS 384996 - Changed formulae on tab 36d so that 97D22 is included in the Assets actuarial gain line instead of the interest income line; Moved paragraph re pension asset restriction to tab 36d and added an optional reconciliation; Amended column headings for periods falling in same calendar year.
Note39 - Cash flow: inflow from operating activities: VSTS 384996 - Amended column headings for periods falling in same calendar year.
Note44 - Long-term commitments: VSTS 384996 - Amended column headings for periods falling in same calendar year.
Note45 - Capital commitments: VSTS 384996 - Amended column headings for periods falling in same calendar year.
Note59 - Fund06 trading account: VSTS 384996 - Amended column headings for periods falling in same calendar year.
Note47 - Fund 07 trading account: VSTS 384996 - Amended column headings for periods falling in same calendar year.
Paragraph amendments
Accounting policies - basis of preparation: VSTS 384996 - Updates required by the 2025 AAD (reference to DfE instead of ESFA).
Accounting policies - leasing - finance leases: VSTS 384996 - Updates required by the 2025 AAD.
Assurance report - approach - conduct: VSTS 384996 - Updates required by the 2025 AAD.
Assurance report - conclusion - matters to disclose: VSTS 384996 - Updates required by the 2025 AAD.
Assurance report - conclusion - no matters to disclose: VSTS 384996 - Updates required by the 2025 AAD.
Assurance report - introduction: VSTS 384996 - Updates required by the 2025 AAD.
Assurance report - respective responsibilities - accounting officer: VSTS 384996 - Updates required by the 2025 AAD.
Assurance report - respective responsibilities - reporting accountant: VSTS 384996 - Updates required by the 2025 AAD.
Audit report - opinion - introduction: VSTS 384996 - Updates required by the 2025 AAD (reference to DfE instead of ESFA).
Governance statement - review of effectiveness - introduction: VSTS 384996 - Updates required by the 2025 AAD (reference to DfE instead of ESFA).
Governance statement - scope of responsibility - guidance followed: VSTS 384996 - Updates required by the 2025 AAD (reference to DfE instead of ESFA).
Notes - b/s - pension - tps valuation 3: VSTS 384996 - Updates required by the 2025 AAD.
Notes - b/s - tangible fixed assets - leased assets: VSTS 384996 - Updates required by the 2025 AAD: new finance leasing information.
Regularity - confirm irregularities: VSTS 384996 - Updates required by the 2025 AAD.
Regularity - confirm no irregularities: VSTS 384996 - Updates required by the 2025 AAD.
Regularity - recognise irregularities: VSTS 384996 - Updates required by the 2025 AAD.
Regularity - responsibilities of accounting officer: VSTS 384996 - Updates required by the 2025 AAD.
Sofa notes - funding - grant reclassification: VSTS 384996 - Updates required by the 2025 AAD.
Statement of trustees responsibilities - trustees' responsibilities: VSTS 384996 - Updates required by the 2025 AAD (reference to DfE instead of ESFA).
Chart of accounts amendments
027 - 16-19 core education funding (was previously a spare code)
Name range amendments
New name:
DFE16 DFE 16-19 Core funding
Software Enhancements
Format Designer - Adjust tag mappings when inserting or deleting rows/columns
CCH uses the Format Designer to design master accounts pages and tag them for Review and Tag. The tagging works on formulae. Suppose a cell has a formula =SUM(G8:G9) and it is tagged. That means the system stores a "tag mapping" from the formula's text, "=SUM(G8:G9)", to the tag. However if the accounts page is edited and a blank row is inserted before row 8, the formula is changed to =SUM(G9:G10). The problem was that the tag mapping was not changed. So if you didn't realise, the tag was missing from the accounts that were passed to Review and Tag.
- This change modifies the tag mapping as appropriate as rows or columns are inserted or deleted.
- The problem only affected Excel-style formulae not =AP(...) formulae, as AP formulae do not change when inserting or deleting rows/columns.
- It may be that the system cannot modify the tag mapping because a tag mapping already exists for the new formula. The tag mapping must be unique across all the pages for the entity. So if "=SUM(G9:G10)" was already mapped on a different page of the accounts, it would not be possible to adjust the mapping. In this case, the system gives a warning and you need to modify the formula to one that has not been used before, e.g. to =SUM(G9:G10)+0*69 to make the formula unique without changing its value. The multiplication by 69 could be used for note 69, helping to keep its formulae unique.
- If you have a practice pack, it is also edited using the Format Designer and you benefit from this change.
- No change has been made for local pages at this stage. So you could still find a missing tag in Review and Tag after editing a local page.
Quality Improvements
CCH Accounts Production
ADO 381574 - The file extension on Save to Excel has been changed to .xml
The file name used on saving to Excel from several screens in Accounts Production was random, e.g. gdrfabij.eds. However at some sites this file name cannot be opened in Excel, presumably because of security settings. So we now use the same file name with a ".xml" extension, e.g. gdrfabij.xml. Once in Excel, you use Save As to save it with the correct name.
ADO 388324 - ITS 68137 - Statutory Database - General information - Field #CD9 holding "Period" is autopopulated with a capital P
If you enter a Current Period End date, the system autopopulates the field Period Description, #cd9, with "Period". This has now been changed to "period".
ADO 381574 - Entity Copy of Unincorporated did not include linked nominals
Now the user can copy the Unincorporated entity, create an accounting period using the copied entity, and can create Linked Nominals on the accounting period, provided the Contact Type is set as Partnership.
ADO 389722 - ITS 66672 - The tax links balances were wrong if the accounts are rounded to £1000's in AP
Now, when the accounts are rounded to thousands or millions, the balances passed to Corporation Tax are rounded to pounds.
ADO 389184 - Creating linked nominals could time out
This problem tended to happen on larger databases. It is believed to have depended on several factors, notably the SQL Server Compatibility Mode.
CCH Review and Tag
ADO 373914 / ITS 68201 - IFRS - Padding is invalid
This error occurred for any IFRS\FRS101 entity when opening the Document Information and then clicking OK. The message "Padding is invalid and cannot be removed" appeared indicating that the file was corrupted.
ADO 370745 / ITS 57354 - Companies House Authentication Code not populating from Prior Year submission
This function stopped working when the submissions DB was incorporated into Central, this has now been corrected.
When submitting accounts to Companies House for subsequent years for a client, the Company Authentication Code may not automatically be populated within the Document Information Screen. In this circumstance, open the Document Information screen and click on the Companies House tab then select “Populate code from database”
CCH Trust Accounts
ADO 389431 - A Trust Accounts investment schedule could sometimes miss a line of data after a heading
This happened when the Totals Only option was used on the investment schedule and the investment schedule was produced through Accounts Production. If the same investment schedule was produced directly in Trust Accounts the missing line was present.
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.