CCH Accounts Production 2025.1: Release Notes
Release Highlights
This release provides a maintenance and compliance update for many entities. It also includes the following change:
- The FRC issued its Periodic Review 2024 in March 2024. This updates the FRS 102 standard. It comes into effect on 1 January 2026 but can be early adopted. This release updates the FRS 102 entity in CCH Accounts Production to allow for these changes. Other entities to which this standard applies will be updated in later quarterly releases this year.
- Several errors on Review and Tag have been fixed.
User Guides are available in Help here and the earlier Release Notes can be found here.
Prerequisites
Installing CCH Accounts Production 2025.1
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 53.00
- Consolidated FRS 102 – pack 44.00
- Limited Micro Entity FRS 105 – pack 36.00
- Limited Liability Partnerships FRS 102 – pack 40.00
- Limited Liability Partnerships FRS 105 – pack 23.00
- Limited IFRS – pack 44.00
- Consolidated IFRS – pack 18.00
- Unincorporated - pack 25.00
Limited FRS 102 Master Pack 53.00
Key change - 2024 Periodic Review
The 2024 Periodic Review included the following main changes:
- New accounting requirements for revenue, based on the five-step model for revenue recognition from IFRS 15 Revenue from Contracts with Customers.
- New lease accounting requirements, based on the on-balance sheet model from IFRS 16 Leases.
- There are also some minor amendments.
The principal effective date for these amendments is accounting periods beginning on or after 1 January 2026, with early application permitted provided all amendments are applied at the same time. Although few users are expected to apply these changes in the current year, the FRS 102 Limited pack has been amended to permit early adoption and to give users the ability to test the changes in advance.
Note: For the Revenue accounting policies, the default paragraphs already in the master pack have been improved and can be applied to either pre- or post- periodic review financial statements. There is one additional default paragraph, setting out the main sources of revenue, which all users can apply if wished, or else suppress by clearing the paragraph in the statutory database.
Format amendments
Page4dir - Directors' report: VSTS 366698 - Flex descriptions in directors and interests sections depending on whether the secretary is set up as an officer.
Page5ac2 - Accountants' report: VSTS 366698 - Suppressed scope para if not ROI.
Page7sofp - Balance sheet: VSTS 363695 - Changes arising from Periodic Review 2024: Add ROU lines and amend leasing balances description; Tag Intangibles and Tangibles more fully.
Page7soce - Socie: VSTS 363695 - Changes arising from Periodic Review 2024: Added row for adjustment to opening balances.
Page8cf - Statement of cash flows: VSTS 363695 - Changes arising from Periodic Review 2024: Amended wording re leases.
Note01 - Accounting policies: VSTS 363695 - Changes arising from Periodic Review 2024: Revised policies for revenue and leasing.
Note02 - Change in accounting policies: VSTS 363695 - Changes arising from Periodic Review 2024
Note13 - Spare note 5: VSTS 366698 - Removed references to #vrm33; added columnflex.
Note15 - Interest payable and similar charges: VSTS 363695 - Changes arising from Periodic Review 2024: Changed description for interest related to leases.
Note101 - Insurance (clg): VSTS 366698 - Added columnflex.
Note17 - Spare note 6: VSTS 366698 - Removed references to #vrm33; added columnflex.
Note20 - Spare note 7: VSTS 366698 - Removed references to #vrm33; added columnflex.
Note26 - Tangible assets: VSTS 363695 - Changes arising from Periodic Review 2024: Add ROU assets.
Note112 - Biological assets: VSTS 363538 - Make format invisible if it is not a farm; Removed references to #vrm33.
Note27 - Investment property: VSTS 366698 - Removed references to #vrm33.
Note28 - Fixed asset investments: VSTS 366698 - Removed references to #vrm33.
Note31 - Stocks: VSTS 363695 - Changes arising from Periodic Review 2024: Removed separate disclosure of contract WIP.
Note32 - Contracts: VSTS 363695 - Changes arising from Periodic Review 2024.
Note34 - Debtors: VSTS 363695 - Changes arising from Periodic Review 2024 (add contract costs receivable). VSTS 366698 - Amended front sheet to pick up the correct sheets for ROI.
Note33 - Finance lease receivables: VSTS 363695 - Changes arising from Periodic Review 2024: Additional rows to table, suppression of pre-review information where relevant.
Note43 - Creditors due within one year: VSTS 363695 - Changes arising from Periodic Review 2024: Amended description of lease liabilities and contract liabilities; Added disclosures for supplier finance arrangements; Removed refs to #vrm33.
Note46 - Creditors due after one year: VSTS 363695 - Changes arising from Periodic Review 2024: Amended description of lease liabilities and contract liabilities. VSTS 366698 - Removed split between instalments & not for ROI.
Note39 - Borrowings: VSTS 366698 - Removed references to #vrm33.
Note41 - Lease liabilities: VSTS 363695 - Changes arising from Periodic Review 2024.
Note42 - Convertible loan note: VSTS 366698 - Removed references to #vrm33.
Note108 - Other creditors due within one year: VSTS 363695 - Changes arising from Periodic Review 2024 (description of contract liabilities).
Note109 - Other creditors due after one year: VSTS 363695 - Changes arising from Periodic Review 2024 (description of contract liabilities).
Note50 - Deferred taxation: VSTS 366698 - Removed references to #vrm33.
Note51 - Grants and deferred income: VSTS 366698 - Removed references to #vrm33.
Note53 - Retirement benefit schemes: VSTS 366698 - Removed references to #vrm33.
Note54 - Share-based payment transactions: VSTS 366698 - Amended formula in share options table so that tagging works for options that are decreasing.
Note64 - Retained earnings: VSTS 363695 - Changes arising from Periodic Review 2024.
Note69 - Leasing: VSTS 363695 - Changes arising from Periodic Review 2024.
Note114 - Cash flow - net debt analysis: VSTS 363695 - Changes arising from Periodic Review 2024 (descriptions only).
Note96 - Transition adjustments: VSTS 363695 - Changes arising from Periodic Review 2024
Validrep - Validation report: VSTS 259636 - Added Validation Report for Cloud AP.
Mgmtbs - Detailed balance sheet: VSTS 363695 - Changes arising from Periodic Review 2024 - Optional split of ROU assets and renaming of lease liabilities. 49.00 changes: VSTS 303100 - Amended page setup to suppress note unless override is chosen in statutory database.
Lsba - Biological assets: VSTS 363538 - Make format invisible if it is not a farm.
Lsbaliv1 - Livestock 1: VSTS 363538 - Make format invisible if it is not a farm.
Lsbaliv2 - Livestock 2: VSTS 363538 - Make format invisible if it is not a farm.
Lsbaliv3 - Livestock 3: VSTS 363538 - Make format invisible if it is not a farm.
Lsbaliv4 - Livestock 4: VSTS 363538 - Make format invisible if it is not a farm.
Lsbaliv5 - Livestock 5: VSTS 363538 - Make format invisible if it is not a farm.
Lsbacrop1 - Crop 1: VSTS 363538 - Make format invisible if it is not a farm.
Lsbacrop2 - Crop 2: VSTS 363538 - Make format invisible if it is not a farm.
Lsbabaoth - Other: VSTS 363538 - Make format invisible if it is not a farm.
Lsdbtrs - Debtors: VSTS 363695 - Amended contracts heading.
Lsdbtrsa1y - Debtors due after 1 year: VSTS 363695 - Amended contracts description.
Paragraph amendments
Accounting policies - construction contracts - measurement: VSTS 363695 - Amended description.
Accounting policies - leases - lessee - finance leases: VSTS 363695 - Amended description.
Accounting policies - leases - lessor - finance leases: VSTS 363695 - Amended description.
Accounting policies - leases - lessor - operating leases: VSTS 363695 - Amended description.
Accounting policies - leases 2024 - comparative period leases: VSTS 363695 - Changes arising from Periodic Review 2024: new paragraph.
Accounting policies - leases 2024 - lessee - introduction: VSTS 363695 - Changes arising from Periodic Review 2024: new paragraph.
Accounting policies - leases 2024 - lessee - liability initial measurement : VSTS 363695 - Changes arising from Periodic Review 2024: new paragraph.
Accounting policies - leases 2024 - lessee - liability remeasurement : VSTS 363695 - Changes arising from Periodic Review 2024: new paragraph.
Accounting policies - leases 2024 - lessee - rou asset: VSTS 363695 - Changes arising from Periodic Review 2024: new paragraph.
Accounting policies - leases 2024 - lessee - short-term and low-value: VSTS 363695 - Changes arising from Periodic Review 2024: new paragraph.
Accounting policies - leases 2024 - lessor - introduction: VSTS 363695 - Changes arising from Periodic Review 2024: new paragraph.
Accounting policies - revenue - major sources: VSTS 363695 - Changes arising from Periodic Review 2024: new paragraph.
Accounting policies - revenue - major sources introduction: VSTS 363695 - Changes arising from Periodic Review 2024: new paragraph.
Accounting policies - revenue recognition: VSTS 363695 - Changes arising from Periodic Review 2024: new paragraph.
Accounting policies - sale of services: MP 53 .00 Changes: VSTS 363695 - Update for minor wording changes.
Adoption of new policies - introduction: VSTS 363695 - Changes arising from Periodic Review 2024: new paragraph.
Adoption of periodic review - introduction: VSTS 363695 - Changes arising from Periodic Review 2024: new paragraph.
Adoption of periodic review - leases - cumulative effect method: VSTS 363695 - Changes arising from Periodic Review 2024: new paragraph.
Adoption of periodic review - leases - practical expedients: VSTS 363695 - Changes arising from Periodic Review 2024: new paragraph.
Adoption of periodic review - revenue - cumulative effect method: VSTS 363695 - Changes arising from Periodic Review 2024: new paragraph.
Adoption of periodic review - revenue - fully retrospective method: VSTS 363695 - Changes arising from Periodic Review 2024: new paragraph.
Adoption of periodic review - revenue - practical expedients: VSTS 363695 - Changes arising from Periodic Review 2024: new paragraph.
Audit report - opinion - qualified opinion - qualified opinion title: Removed text referring to StatItem cd999502 as not required in Cloud AP.
Balance sheet - audit exemptions ROI: VSTS 366698 - Provide option for exemption under S359.
Bsheet / sofp notes - construction contracts - other: MP 33.00 Changes: VSTS 109546 - Update paragraph to changes display currency (#cd63) to actual currency {#cd280}
Bsheet / sofp notes - finance lease obligations: VSTS 363695 - Changes arising from Periodic Review 2024.
Bsheet / sofp notes - finance lease receivables - collateral: VSTS 363695 - Changes arising from Periodic Review 2024: reworded.
Bsheet / sofp notes - finance lease receivables - other information: VSTS 363695 - Changes arising from Periodic Review 2024: changed to use for other information.
Bsheet / sofp notes - finance lease receivables - permitted to sell or repledge collateral: VSTS 363695 - Changes arising from Periodic Review 2024: reworded.
Bsheet / sofp notes - tangible assets - leased assets: VSTS 363695 - Changes arising from Periodic Review 2024: reworded.
Directors' report - directors' interests opening: VSTS 366698 - Flex description depending on whether the secretary is set up as an officer.
Directors' report - directors' introduction: VSTS 366698 - Flex description depending on whether the secretary is set up as an officer.
Directors' report - directors' share options - introduction: Added ref to Secretary if ROI.
Other notes - operating leases - lessor - other information: VSTS 363695 - Changes arising from Periodic Review 2024.
Other notes - operating leases - further information: VSTS 363695 - Changes arising from Periodic Review 2024.
Other notes - operating leases - lessee - other information: VSTS 363695 - Changes arising from Periodic Review 2024.
Other notes - operating leases - outstanding commitments: VSTS 363695 - Changes arising from Periodic Review 2024.
Name ranges amendments
Amended to include all share based payments:
SAL Wages and salaries Added 1091+2091+3091
Added for 2024 periodic review changes:
READJ1 Adjustment to RE opening balance leasing 9903
READJ2 Adjustment to RE opening balance revenue 9904
READJ Adjustments to RE opening balances 9903..9904
RENTOTHER Rent that is not license 1300..1304+1306..1309+2300..2304+2306..2309+3306..3309+3300..3304
HIRE Hire that is one month or less 1440..1449+2440..2449+3440..3449
RENTLIC Rent - license 1305+2305+3305
LEASEOTHER Leasing excl hire 1450..1479+2450..2479+3450..3479
ROUINC Income from subleasing right-of-use assets 4004+4040..404Z
INTFLRECBL Interest income for finance lease receivable 4358
OPLEASEREC Operating lease income total 4040..4050+4000..4004+4006..4014
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
New name ranges for Cloud:
CAPBSFOCA Cloud Financial Overview - Current assets =CAB105+CASS105+PREPAY105+UPSC+VATD
CAPBSFOCL Cloud Financial Overview - Current liabilities =CAB105
CAPBSFOEQBF Cloud Financial Overview - Equity brought forward =CAPRRBFWD+OSBFWD+OSCBF+OTHRES1BF+OTHRES2BF+OTHRES3BF+PSCBF+REBFWD+RRBFWD+SPBFWD
CAPBSFOEQCF Cloud Financial Overview - Equity carried forward =TOTEQUITY
CAPBSFOFA Cloud Financial Overview - Fixed assets =FASS105
CAPBSFOL Cloud Financial Overview - Liabilities =CAB105+CLIAB105V+DEFINCTOT+NCLIAB105+PROV105+VATC
CAPBSFOPROFIT Cloud Financial Overview - Profit =PROFIT
CAPPLFOCOS Cloud Financial Overview - Cost of sales =COS
CAPPLFOGP Cloud Financial Overview - Gross profit =GP
CAPPLFONP Cloud Financial Overview - Net profit =PROFIT
CAPPLFOTO Cloud Financial Overview - Turnover =TOTREV
CAPBSFOCA Cloud Financial Overview - Current assets =BSDEBTORSC+CASH+CASHBNKHFS+DERIVC+DERIVNC+FINASSHFS+INVHFS+INVTOT+STDEP+TOTCINV+TOTDEFTAXJ2+TOTNCTA+VATD
CAPBSFOCL Cloud Financial Overview - Current liabilities =BORC+BORRHFS+CASH+DEFREVC+DERIVC+LHFS1+STLEASE+TAXC+TOTCONVLOANC+TRDEPAYHFS+TRPBLC+TXLIABHFS+VATD
CAPBSFOEQBF Cloud Financial Overview - Equity brought forward =CAPRRBFWD+ERBFWD+HRBFWD+OSBFWD+OSCBF+OTHRES1BF+OTHRES2BF+OTHRES3BF+PSCBF+REBFWD+RRBFWD+SPBFWD
CAPBSFOEQCF Cloud Financial Overview - Equity carried forward =TOTEQUITY
CAPBSFOFA Cloud Financial Overview - Fixed assets =CIASS+CIJV+CISUBS+INTNBV+INVPNBV+PPENBV+TOTNCINV
CAPBSFOL Cloud Financial Overview - Liabilities =BORNC+CAPBSFOCL+DEFINCTOT+DEFREVNC+DEFTXHFS+DERIVNC+FINLEASENC+PROVHFS+RETBEN+RETBENHFS+SBLIABNC+TAXNC+TOTCONVLOANNC+TOTDEFTAXJ1+TOTPRV+TRPBLNC
CAPBSFOPROFIT Cloud Financial Overview - Profit =PROFIT
CAPPLFOCOS Cloud Financial Overview - Cost of sales =COS
CAPPLFOGP Cloud Financial Overview - Gross profit =GP
CAPPLFONP Cloud Financial Overview - Net profit =PROFIT
CAPPLFOTO Cloud Financial Overview - Turnover =TOTREV
New name ranges for Tax Link:
TXDPLAE DPL - Administrative expenses =AE+DBSTEAE
TXDPLCOS DPL - Cost of sales =COS
TXDPLDIS DPL - Distribution costs =DIS
TXDPLEXCEP DPL - Exceptional items =EXCEP
TXDPLISUSFRS DPL - Profit and loss suspense =ISUSFRS
TXDPLOOI DPL - Other operating income =OOI
TXDPLOTHGAINS DPL - Other gains and losses =OTHGAINS
TXDPLTOTFINCOST DPL - Finance costs =TOTFINCOST
TXDPLTOTINTREV DPL - Investment revenue =TOTINTREV
TXDPLTOTREV DPL - Turnover =TOTREV
Chart of accounts amendments
Added for 2024 Periodic Review:
4004 Rental income from subleasing right-of-use assets
4007 Contingent other lease income - operating lease
4040 Income from subleasing right-of-use assets other than rental income
4050 Operating lease income other than rental income
1441 Vehicle hire - one month or less
2441 Vehicle hire - one month or less
3441 Vehicle hire - one month or less
1442 Other hire - one month or less
2442 Other hire - one month or less
3442 Other hire - one month or less
6798 Contract costs recoverable - non-current
7135 Contract costs recoverable
9903 Adjustment to opening balance - leasing
9904 Adjustment to opening balance - revenue
Amended descriptions for 2024 Periodic Review:
1440 - Equipment hire - one month or less
1450 - Leasing - plant and machinery
1460 - Leasing - motor vehicles
1470 - Leasing - other assets
2440 - Equipment hire - one month or less
2450 - Leasing - plant and machinery
2460 - Leasing - motor vehicles
2470 - Leasing - other assets
3440 - Equipment hire - one month or less
3450 - Leasing - plant and machinery
3460 - Leasing - motor vehicles
3470 - Leasing - other assets
4000 - Rent receivable - operating lease
4004 - Rental income from subleasing right-of-use assets
4005 - Contingent leasing income - finance lease
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
7130 - Contract assets
8082 - Contract liabilities
9109 - Contract liabilities - non-current
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.
Management schedules: Added option to show ROU assets total separately on the management balance sheet.
Other changes
Balance sheet: Added option for ROI to specify section applied for audit exemption.
Consolidated FRS 102 Master Pack 44.00
Format amendments
Page7gsofp - Group balance sheet: VSTS 366698 - Reorganised Intangible assets rows to ensure tagging is consistent throughout; Reorganised Equity/total equity disclosures to ensure tagging is consistent throughout.
Page7sofp - Company balance sheet: VSTS 366698 - Reorganised Intangible assets rows to ensure tagging is consistent throughout; Reorganised Equity/total equity disclosures to ensure tagging is consistent throughout. VSTS 366698 - Where formulae are testing for a filing copy, replace APGROUP("1","#abbr1") with AP("#abbr1").
Page7gsoce - Group socie: VSTS 366698 - Reorganised Equity/total equity disclosures to ensure tagging is consistent throughout.
Note33 - Financial lease receivables: VSTS 363695 - Started making changes for PR 2024; need to amend.
Note46 - Creditors due after one year: VSTS 366698 - Removed split between instalments & not for ROI; Added detailed analysis >5 years for ROI.
Name ranges amendments
Amended to include all share based payments:
SAL Wages and salaries Added 1091+2091+3091
Limited FRS 105 Master Pack 36.00
Format amendments
Page5ac2 - Accountants' report: VSTS 366698 - Suppressed scope para if not ROI.
Mgmtbs - Schedule of creditors more than one year: VSTS 366698 - Amended formatting of PY liabilities to use comparative format.
Microdetailedpl - Schedule of provisions for liabilities: Show if FRS 105 option #frs268 selected only.
102dpl - Schedule of accruals and deferred income: Show only if FRS 268 set to true (FRS 102).
Mgmtdpl3 - Formatted trial balance: MP36.00 Changes: Show only if FRS 268 set to true (FRS 102).
Mgmtvar6 - Formatted trial balance (frs 102): Show if FRS 105 option #frs268 selected only.
Mgmtvar4 - Certificate (ROI): Show only if FRS 268 set to true (FRS 102).
Mgmtvar5 - Detailed trading and profit and loss account: Show only if FRS 268 set to true (FRS 102).
102mgmt5yr - Exception report: Show only if FRS 268 set to true (FRS 102).
Basch - Monthly profit and loss account: VSTS 363153 - Hide format if not a farm.
Formattedtb105 - Monthly variance profit and loss account: Show if FRS 105 option #frs268 selected only.
Formatted tb - Quarterly profit and loss account: Show only if FRS 268 set to true (FRS 102).
Lsba - Biological assets: VSTS 363153 - Hide format if not a farm.
Lsbaliv1 - Livestock 1: VSTS 363153 - Hide format if not a farm.
Lsbaliv2 - Livestock 2: VSTS 363153 - Hide format if not a farm.
Lsbaliv3 - Livestock 3: VSTS 363153 - Hide format if not a farm.
Lsbaliv4 - Livestock 4: VSTS 363153 - Hide format if not a farm.
Lsbaliv5 - Livestock 5: VSTS 363153 - Hide format if not a farm.
Lsbacrop1 - Crop 1: VSTS 363153 - Hide format if not a farm.
Lsbacrop2 - Crop 2: VSTS 363153 - Hide format if not a farm.
Lsbabaoth - Other: VSTS 363153 - Hide format if not a farm.
Paragraph amendments
Audit report - opinion - qualified opinion - qualified opinion title: Removed text referring to StatItem cd999502 as not required in Cloud AP.
Balance sheet - prepared in accordance: VSTS 366698 - Amended so that the reference to the small companies regime only appears for the filing copy.
Balance sheet - small companies not filing profit and loss account: VSTS 362719 - removed pip marks around #tErmh2 as causing a decoding issue in Cloud AP.
New name ranges for Cloud
CAPBSFOCA Cloud Financial Overview - Current assets =CAB105+CASS105+PREPAY105+UPSC+VATD
CAPBSFOCL Cloud Financial Overview - Current liabilities =CAB105
CAPBSFOEQBF Cloud Financial Overview - Equity brought forward =CAPRRBFWD+OSBFWD+OSCBF+OTHRES1BF+OTHRES2BF+OTHRES3BF+PSCBF+REBFWD+RRBFWD+SPBFWD
CAPBSFOEQCF Cloud Financial Overview - Equity carried forward =TOTEQUITY
CAPBSFOFA Cloud Financial Overview - Fixed assets =FASS105
CAPBSFOL Cloud Financial Overview - Liabilities =CAB105+CLIAB105V+DEFINCTOT+NCLIAB105+PROV105+VATC
CAPBSFOPROFIT Cloud Financial Overview - Profit =PROFIT
CAPPLFOCOS Cloud Financial Overview - Cost of sales =COS
CAPPLFOGP Cloud Financial Overview - Gross profit =GP
CAPPLFONP Cloud Financial Overview - Net profit =PROFIT
CAPPLFOTO Cloud Financial Overview - Turnover =TOTREV
LLP FRS 102 Master Pack 40.00
Format amendments
Page3con - Contents: VSTS 366698 - Corrected logic for including Members' Responsibilities Statement.
Page4mrs - Members' responsibilities statement: VSTS 366698 - Remove restriction on disclosing Members' Responsibilities Statement for non-audited financial statements.
LLP FRS 105 Master Pack 23.00
Paragraph amendments
Balance Sheet - Prepared in accordance VSTS 366698 - Amended so that the reference to the small companies regime only appears for the filing copy.
IFRS Master Pack 44.00
Format amendments
Page4dir - Directors' report: VSTS 366698 - Flex descriptions in directors and interests sections depending on whether the secretary is set up as an officer.
Page5aud2 - Auditor's report 2020: VSTS 349244 - Amended auditor sign-off organisation to reflect common practice.
Page5ac2 - Accountants' report: VSTS 366698 - Suppressed scope para if not ROI.
Note01 - Accounting policies: VSTS 363695 - Update formats to remove items applicable before IFRS 16 changes; Added further headings and paragraphs for revenue; Added headings for leasing.
Note26 - Property, plant and equipment: VSTS 376689 - Amended Name range in F20 from FLID to LID. VSTS 363695 - Amend ROU table to refer to 'Revaluation' instead of 'Reclassification' as more likely cause for adjustment.
Note31 - Inventories: VSTS 363695 - Applied columnflex.
Note32 - Contracts with customers: VSTS 363695 - Allow override where contract receivables = trade receivables.
Note33 - Finance lease receivables: VSTS 363695 - Remove old pre-IFRS16 rows; add rows for unguaranteed residual values and sales income.
Note34 - Trade and other receivables: VSTS 363695 - Added entries for C TAX debtors > 1 yr.
Note39 - Borrowings: VSTS 366698 - Removed split between instalments & not for ROI.
Note46 - Trade and other payables: VSTS 376689 - Added disclosures for supplier finance arrangements.
Note47 - Lease liabilities: VSTS 363695 - Added additional description paragraph; Removed pre-IFRS 16 items: Removed FL interest disclosure - already in operating profit note.
Note99 - Audit report information: VSTS 376689 - Inclusion of unqualified opinion in note 99.
Note69 - Leasing information: VSTS 363695 - 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 363695 - Replace references to finance lease obligations with 'lease liabilities'.
Paragraph amendments
Accounting policies - financial assets - ias 39 loans and receivables: VSTS 363695 - Changed #Term17 to #term17.
Accounting policies - leases ifrs 16 - lessee liability remeasurement: VSTS 363695 - Wording modified following comparison with other examples.
Accounting policies - leases ifrs 16 - lessee rou asset: VSTS 363695 - Wording modified following comparison with other examples.
Accounting policies - leases ifrs 16 - lessor: VSTS 363695 - Wording modified following comparison with other examples.
Accounting policies - revenue - major sources: VSTS 363695 - Added further paragraph headings.
Accounting policies - revenue recognition: VSTS 363695 - Add information about obligations satisfied over time.
Directors' report - directors' interests opening: VSTS 366698 - Flex descriptions in directors and interests sections depending on whether the secretary is set up as an officer (ROI).
Directors' report - directors' introduction: VSTS 366698 - Flex descriptions in directors and interests sections depending on whether the secretary is set up as an officer (ROI).
Directors' report - directors' share options - introduction: VSTS 366698 - Flex descriptions in directors and interests sections depending on whether the secretary is set up as an officer (ROI).
Other notes - operating leases - lessee - further information: VSTS 363695 - Wording modified following comparison with other examples.
Other notes - operating leases - lessee - information: VSTS 363695 - New paragraph.
Other notes - operating leases - lessor - other information: VSTS 363695 - Wording modified following comparison with other examples.
Sofp notes - audit information - opinion: VSTS 376689 - Inclusion of unqualified opinion in note 99.
Sofp notes - finance lease receivables - other information: VSTS 363695 - Added space for other information.
Sofp notes - finance lease receivables - permitted to sell or repledge collateral: VSTS 363695 - No longer used.
Sofp notes - finance lease receivables - pledged as collateral: VSTS 363695 - Reworded to indicate full disclosure requirements.
Name ranges amendments
New name ranges:
RENTOTHER Rent that is not operating lease 1305+1308..1309+2305+2308..2309+3305+3308..3309+1440..1449+2440..2449+3440..3449
INTFLRECBL Interest income for finance lease receivable 4358
OPLEASEREC Operating lease income total 4040..4050+4000..4004+4006..4014
CTDEBTNC Non current corporation tax debtor 6785
Amended to include all share based payments:
SAL Wages and salaries Added 1091+2091+3091
Chart of accounts amendments
Amended to reflect IFRS 16 descriptions:
1306 - Variable rent payable on operating leases
1308 - Variable rent payable on finance lease
1441 - Hire of vehicles (not operating lease)
2306 - Variable rent payable on operating leases
2308 - Variable rent payable on finance lease
2441 - Hire of vehicles (not operating lease)
3306 - Variable rent payable on operating leases
3308 - Variable rent payable on finance lease
3441 - Hire of vehicles (not operating lease)
4000 - Rent receivable - operating lease
4005 - Variable leasing income - finance lease
4006 - Variable rental income - operating lease
4007 - Variable leasing income - operating lease
New codes to align with FRS 102:
6785 - Trade debtors - non-current
6787 - Non current corporation tax debtor
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.
Consolidated IFRS Master Pack 18.00
Format amendments
Page7sofp - Group sofp: VSTS 366698 - Reorganised Equity/total equity disclosures to ensure tagging is consistent throughout.
Page17sofp - Company sofp: VSTS 366698 - Reorganised Equity/total equity disclosures to ensure tagging is consistent throughout.
Page17soce - Company socie: VSTS 366698 - Reorganised Equity/total equity disclosures to ensure tagging is consistent throughout.
Name ranges amendments
New name ranges:
RENTOTHER Rent that is not operating lease 1305+1308..1309+2305+2308..2309+3305+3308..3309+1440..1449+2440..2449+3440..3449
Amended to include all share based payments:
SAL Wages and salaries Added 1091+2091+3091
Unincorporated Pack 25.00
Format amendments
Frs102dpl - Detailed profit and loss account: VSTS 366698 - Add taxation line.
Name ranges amendments
CAPCF Capital accounts c/f [was 9500..9509] now 9500..9519
CAPMVT Capital account - movement [was 9501..9509] now 9501..9519
Quality Improvements
CCH Accounts Production
ADO 373809 - When several paragraphs have the same tag and are split over a page break an error can occur on Companies House filing
This typically occurs in the Accounting Policies Note where a policy requires several paragraphs to describe it. The Impairments note is a common culprit. The error from Companies House validation is "2 inconsistent duplicate facts are present for 'ImpairmentNon-financialAssetsPolicy'". The reason for this message is that the paragraphs on both pages have been tagged as ImpairmentNon-financialAssetsPolicy but the paragraphs on the second page are not marked in the iXBRL as being a continuation of the paragraphs on the first page. So one tag seems to be referring to 2 different things..
CCH Review and Tag
ADO 372970 - Tagged figures or text can be omitted from bullet points
Figures and text that are tagged may be omitted when the report is exported as a file for submission which converts it to HTML. If you Validate the HTML file, you may see the error “The ix:nonFraction element has an empty string as its child node...” It doesn't tell you where there error is, but if you check the HTML in a browser you'll see tagged items in bulleted lists are missing.
ADO 372970 - 2 bullet points shown instead of 1
On the same test as previously, you may see that some bullet points are shown as double bullet points. A second smaller bullet point is added after the first one.
ADO 269123 - Out of Memory error loading a large Word document
This error occurs when a Word document contains many images or a few large images. Within the Word document, images are stored in the compact JPG format. But when the file is opened in Review and Tag the images are converted to high resolution bitmaps which are much larger. For instance a 200 KB JPG can expand to a 500 MB bitmap which is roughly a full page image. This can easily cause an Out of Memory error. We now monitor the size of images as they are expanded for viewing. If the total size of the expanded images exceeds 750 MB, then the system switches to expanding them at a lower resolution, including those already expanded. This uses much less memory.
ADO 377062 - Remove FileFormatConverters.exe references from the standalone R&T installer
This file has a security vulnerability. It was used to read old .doc and .xls files into Review and Tag. Removing it means that these old file types can no longer be read. If you encounter one of these files, it can be converted into a modern .docx or .xlsx file by opening it in Word or Excel and resaving it.
Notable Issues
CCH iXBRL Review & Tag - Known Issues
| Date Raised | ITS | Description | Workaround ( If applicable) | Scheduled/Resolved |
|---|---|---|---|---|
| 28/01/2025 | 68201 |
IFRS - Document Information - Error 'Padding is invalid and cannot be removed' When you load a set of IFRS accounts into R&T, then go into the 'Document Information' tab, make a change, when you close that window, you get the error 'Padding is invalid and cannot be removed' |
None | 2025.2 |
| 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
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.