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FRSLTD Micro entity accounts - warning note on front sheet

Perhaps you might include a warning on the FRSLTD formats for full and filleted accounts to help prevent MicroEntity Accounts being prepared in error when the size limits have been exceed in the current period when they were not exceeded in the previous period.

The Current Warning has a typing error (but that is by-the-by), what it should do is come up when only one of the limits is breached because very few operators include the staff numbers in the disclosure memo codes and therefore it would be easy to get a false positive error. A false negative error can be checked if arises whereas if is too easy to skip past a "no error" message.:

MICRO-ENTITIES

· ADVICE - This set of financial statements is only applicable for a micro-entity. To qualify as a micro-entity, 2 or more of the following must be satified for the year:

Turnover Not more than £632,000
Balance sheet total Not more than £316,000
No. of employees Not more than 10

Postings indicate that the above has been breached for turnover. Please ensure the entity still qualifies as a micro-entity or amend the company status using rop.sta.gen.sta.

Please would you list out the TB to show the results and compare against the limit because in the example above, although the turnover was exceed, so too was the balance sheet and that does not show has an error in the narrative.

Thanks

P