Disclosure means making accounting documents accessible as required by law. Permanent deposit is a statutory alternative to ordinary balance-sheet publication for certain micro companies.
Meaning and context
Requirements depend on factors including legal form and size category. Not every business must publish the same documents. Exemptions and relief can also affect the publicly available material.
What the documents show
A deposited balance sheet is not necessarily displayed in the ordinary publication area in the same way as disclosed accounts. Access follows the procedure provided by the company register for deposited documents.
Research tip
Check the legal entity and financial year. An unsuccessful search alone does not establish a breach: verify the search, publication timing, correct area and possible deposit.