CCFON LTD

Good morning


Let me draw everyone to this set of accounts:








On the first page it states:

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.*

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

* From the internet

Under section 477 of the Companies Act 2006, most micro-entities and small companies will also be able to claim exemption from audit and will not therefore be required to submit an auditor’s report. No exemptions are available to large companies.

From this link:

Companies Act 2006 (legislation.gov.uk)


Small companies: conditions for exemption from audit

(1)A company that meets the following conditions in respect of a financial year is exempt from the requirements of this Act relating to the audit of accounts for that year.

(2)The conditions are—

(a)that the company qualifies as a small company in relation to that year,

(b)that its turnover in that year is not more than £5.6 million, and

(c)that its balance sheet total for that year is not more than £2.8 million.

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