UK Annual Report Template
A free, FRS 102-aligned annual report template for UK companies, with an editable results summary and correct £ formatting.
- Accounting standard
- FRS 102 (UK GAAP)
- Financial year
- Company accounting reference period (commonly 31 Mar or 31 Dec); tax year 6 Apr–5 Apr
- Currency
- GBP (£)
- Filed with
- Companies House & HMRC
| 2026 | 2025 | |
|---|---|---|
| Turnover | £850,000 | £850,000 |
| Cost of sales | £510,000 | £510,000 |
| Gross profit | £340,000 | £340,000 |
| Administrative expenses | £225,000 | £225,000 |
| Operating profit | £115,000 | £115,000 |
| Tax on profit | £28,000 | £28,000 |
| Profit for the financial year | £87,000 | £87,000 |
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How to Fill In a UK Annual Report Template
An annual report brings together a company’s year-end results, financial position and cash movements into a single pack, alongside a narrative directors’ report. For UK companies it forms the basis of the statutory accounts sent to shareholders, and often to Companies House and HMRC.
Even where a full statutory filing needs specialist software or an accountant, drafting the numbers and layout in this template first makes that final step much faster, because the structure already follows FRS 102.
What is an annual report?
An annual report is a combined document that summarises a company’s performance and financial position for a financial year. In the UK it typically bundles a directors’ report — covering the year’s trading performance, principal risks and outlook — with the primary financial statements: the profit & loss account, balance sheet and cash flow statement, plus supporting notes.
What to include
- Turnover — total income earned from the company’s ordinary trading activities during the year.
- Cost of sales — the direct costs of producing the goods or services sold, deducted from turnover to reach gross profit.
- Gross profit — turnover less cost of sales, a subtotal showing trading margin before overheads.
- Administrative expenses — overheads such as staff costs, premises and admin that are deducted to reach operating profit.
- Operating profit — gross profit less administrative expenses, the profit from normal trading before tax and finance costs.
- Tax on profit — the corporation tax charge for the year, deducted from operating profit.
- Profit for the financial year — the final total after tax, carried to the balance sheet as part of retained earnings.
Step-by-step guide
- Open with a cover page showing your company name, registered number, registered office and the accounting period covered.
- Write the directors’ report, summarising the year’s trading performance, any principal risks and uncertainties, and the outlook for the coming year.
- Insert the profit & loss account, entering turnover, cost of sales and expenses to build up to profit for the financial year.
- Insert the balance sheet, listing fixed assets, current assets, creditors and capital and reserves, and confirm it balances.
- Insert the cash flow statement, showing operating, investing and financing cash flows for the year.
- Add the notes to the accounts, disclosing accounting policies and any additional detail required under FRS 102.
- Review figures for consistency across all three statements — for example, that profit for the year matches the movement shown in retained earnings.
- Have the accounts approved and signed by a director before circulating to shareholders or filing.
UK-specific rules
Private limited companies must file their accounts with Companies House within 9 months of their accounting reference date, and separately submit figures to HMRC as part of the CT600 corporation tax return within 12 months, tagged in iXBRL. Small companies can prepare accounts under the simplified Section 1A regime within FRS 102, while micro-entities may use FRS 105 and only need to file a balance sheet plus notes.
Companies that are dormant or qualify as small may be exempt from filing a full directors’ report or from having their accounts audited, but every company must still keep proper accounting records and prepare accounts that give a true and fair view of its financial position.