Name of the accountant who prepared the accounts, where applicable (e.g. unaudited accounts prepared by an external accountant). Null when not disclosed.

Narrative summary of the accountants' report, extracted from the accounts. Null when not present.

The type of audit opinion given (e.g. unqualified, qualified). Free text as reported in the accounts. Null when not disclosed.

Free-text auditor commentary accompanying the audit opinion. Null when not disclosed.

Narrative summary of the auditor's findings, extracted from the accounts. Null when not present.

Name of the auditor of these accounts. Null when the company is unaudited or the auditor is not disclosed.

Short-term bank loans and overdrafts falling due within one year. Null when not disclosed.

Long-term bank loans and overdrafts falling due after more than one year. Null when not disclosed.

Cash at bank and in hand at the period end. Null when not disclosed.

Contingent liabilities — potential obligations dependent on future events (e.g. guarantees, pending litigation). Null when not disclosed.

Creditors: amounts falling due within one year, as presented in the statutory balance sheet. Null when not disclosed.

Narrative summary of the directors' report, extracted from the accounts. Null when not present.

Intangible fixed assets such as goodwill, patents and licences. Null when not disclosed.

Miscellaneous current assets not captured by the other current-asset lines. Null when not disclosed.

Miscellaneous current liabilities not captured by the other current-liability lines. Null when not disclosed.

Net worth (total assets less total liabilities; equivalent to net assets / shareholders' funds). May be negative. Null when not disclosed.

Other debtors — receivables outside normal trade, e.g. prepayments and other amounts owed to the company. Null when not disclosed.

Other long-term finance / borrowings due after more than one year. Null when not disclosed.

Other short-term finance / borrowings due within one year. Null when not disclosed.

Profit & loss account reserve — accumulated retained earnings carried on the balance sheet. May be negative where losses exceed prior profits. Null when not disclosed.

Revaluation reserve — gains from revaluing fixed assets (e.g. property). Null when not disclosed.

Called-up share capital component of equity. Null when not disclosed.

Shareholders' funds (total equity) — total capital and reserves attributable to shareholders. May be negative where the company has net liabilities. Null when not disclosed.

Stock / inventory held at the period end. Null when not disclosed.

Narrative summary of the strategic report, extracted from the accounts. Null when not present.

Tangible fixed assets — physical long-term assets such as property, plant and equipment, net of accumulated depreciation. Null when not disclosed.

Total assets — the sum of fixed and current assets. Null when not disclosed.

Total assets less current liabilities (net current assets plus fixed assets), as presented in the statutory balance sheet. Null when not disclosed.

Total current assets — assets expected to be realised within one year (stock, debtors, cash, etc.). Null when not disclosed.

Total current liabilities — obligations falling due within one year. Null when not disclosed.

Total fixed (non-current) assets held for long-term use. Null when not disclosed.

Total liabilities — the sum of current and long-term liabilities. Null when not disclosed.

Total long-term (non-current) liabilities falling due after more than one year. Null when not disclosed.

Trade creditors (accounts payable) — amounts the company owes to suppliers. Null when not disclosed.

Trade debtors (accounts receivable) — amounts owed to the company by customers. Null when not disclosed.

Working capital (total current assets less total current liabilities). May be negative. Null when not disclosed.

Called-up share capital — the nominal value of shares issued and called up. Null when not disclosed.

Profit & loss account reserve — accumulated retained earnings from prior periods. May be negative where losses exceed prior profits. Null when not disclosed.

Revaluation reserve — gains from revaluing fixed assets (e.g. property). Null when not disclosed.

Shareholder funds (total equity) — the sum of called-up share capital and all reserves. May be negative where the company has net liabilities. Where not reported directly it may be derived from the equity components or from total assets less total liabilities. Null when it cannot be computed.

Sundry reserves — other equity reserves not classified elsewhere. Null when not disclosed.

Cash and cash equivalents held at the start of the accounting period. Null when not disclosed.

Cash and cash equivalents held at the end of the accounting period. Null when not disclosed.

Net cash flow from investing activities (e.g. purchases and sales of fixed assets or investments). Signed: typically negative during growth as assets are acquired. Null when not disclosed.

Net increase or decrease in cash over the period (cash at end minus cash at beginning). Signed: negative indicates cash decreased. Null when not disclosed.

Net cash flow before financing activities (broadly operating plus investing cash flows). Signed. May be derived when not reported directly. Null when not disclosed or computable.

Net cash flow from financing activities (e.g. new borrowing, loan repayments, dividends paid, share issues). Signed; negative when the company repays debt or pays dividends. Null when not disclosed.

Net cash generated from operating activities. Signed: positive is a cash inflow, negative a cash outflow. Null when not disclosed.

Net cash from returns on investment and servicing of finance (e.g. interest received and paid, dividends received). Signed. Null when not disclosed.

Fees paid to the auditor for audit services. Null when not disclosed.

Average number of employees over the accounting period, as reported in the accounts. Null when not disclosed.

Contingent liabilities — potential obligations dependent on future events (e.g. guarantees, pending litigation). Null when not disclosed.

Number of employees at the period end, as reported in the accounts. Null when not disclosed.

Net assets (total assets less total liabilities; equivalent to net worth). May be negative. Null when not disclosed.

Net worth (total assets less total liabilities; equivalent to net assets). May be negative. Null when not disclosed.

Fees paid to the auditor for non-audit services (e.g. tax or advisory work). Null when not disclosed.

Total assets — the sum of fixed and current assets. Null when not disclosed.

Total current assets — assets expected to be realised within one year. Null when not disclosed.

Total current liabilities — obligations falling due within one year. Null when not disclosed.

Total fixed (non-current) assets. Null when not disclosed.

Total liabilities — the sum of current and long-term liabilities. Null when not disclosed.

Total long-term (non-current) liabilities falling due after more than one year. Null when not disclosed.

Working capital (total current assets less total current liabilities). May be negative. Null when not disclosed.

Fees payable to the auditor for the audit of the accounts. Null when not disclosed.

Cost of sales — the direct costs of producing the goods or services sold. Null when not disclosed (commonly omitted in abridged accounts).

Depreciation and amortisation charged in the period. Null when not disclosed.

Total directors' remuneration (emoluments) for the period. Null when not disclosed.

Dividends paid or declared for the period. Null when not disclosed.

EBITDA — earnings before interest, tax, depreciation and amortisation. Null when not disclosed.

Portion of turnover derived from exports. Null when not disclosed.

Gross profit (turnover minus cost of sales). Null when not disclosed.

Interest payable / finance costs for the period. Null when not disclosed.

Fees payable to the auditor for non-audit services (e.g. tax or advisory work). Null when not disclosed.

Income from sources outside the company's main trading activities (e.g. rent, interest received). Null when not disclosed.

Operating profit (profit from core operations before interest and tax; EBIT). May be negative if the company made an operating loss. Null when not disclosed.

Profit after taxation (net profit for the period). May be negative (net loss). Null when not disclosed.

Profit before taxation. May be negative (pre-tax loss). Null when not disclosed.

Retained profit for the period — profit after tax less dividends, carried to reserves. May be negative. Null when not disclosed.

Tax charge on profit for the period. Null when not disclosed.

Turnover (revenue / sales) for the accounting period. Null when not disclosed.

Value added — broadly turnover less bought-in goods and services, representing the value the business itself adds. Null when not disclosed.

Total wages and salaries (staff costs) for the period. Null when not disclosed.

Cash conversion cycle: debtorDays + stockDays - creditorDays. Expressed in days. Null when any of those component figures is null.

Cash ratio: cash / totalCurrentLiabilities. A multiple; the strictest liquidity measure, counting only cash. Null when the inputs are missing or current liabilities are zero.

Creditor days — average days to pay suppliers: (tradeCreditors / costOfSales) × 365. Expressed in days. Null when the inputs are missing or cost of sales is zero (cost of sales is commonly absent from abridged accounts).

Current debt ratio as a percentage: (totalCurrentLiabilities / totalAssets) × 100. Null when the inputs are missing or total assets are zero.

Current ratio: totalCurrentAssets / totalCurrentLiabilities. A multiple (not a percentage) measuring short-term liquidity. Null when the inputs are missing or current liabilities are zero.

Debtor days — average days to collect from customers: (tradeDebtors / turnover) × 365. Expressed in days (turnover is used as a proxy for credit sales). Null when the inputs are missing or turnover is zero.

Debt-to-equity ratio: totalLiabilities / shareholderFunds. A multiple (not a percentage). Null when the inputs are missing or shareholder funds are zero.

Dividend payout ratio as a percentage: (dividends / postTaxProfit) × 100. Null when the inputs are missing or profit after tax is zero.

Equity as a percentage of total assets: (shareholderFunds / totalAssets) × 100. Null when the inputs are missing or total assets are zero.

Gearing as a percentage: (totalLongTermLiabilities / shareholderFunds) × 100, measuring long-term debt relative to equity. Null when the inputs are missing or shareholder funds are not positive.

Gross margin as a percentage: (grossProfit / turnover) × 100. Null when the inputs are missing or turnover is zero.

Interest coverage ratio: operatingProfit / interestPayable. A multiple measuring the ability to service interest. Null when the inputs are missing or interest payable is zero.

Liquidity ratio / acid test (quick ratio): (totalCurrentAssets - stock) / totalCurrentLiabilities. A multiple. Undisclosed stock is treated as zero. Null when the inputs are missing or current liabilities are zero.

Operating margin as a percentage: (operatingProfit / turnover) × 100. Null when the inputs are missing or turnover is zero.

Pre-tax profit margin as a percentage: (preTaxProfit / turnover) × 100. Null when the inputs are missing or turnover is zero.

Net profit margin as a percentage: (postTaxProfit / turnover) × 100. Null when the inputs are missing or turnover is zero.

Quick ratio — an alias of liquidityRatioOrAcidTest. Not currently populated by the ratio calculator, so this field is always null; use liquidityRatioOrAcidTest instead.

Retained earnings ratio as a percentage: (retainedProfit / postTaxProfit) × 100, using period retained profit (not cumulative balance-sheet reserves). Null when the inputs are missing or profit after tax is zero.

Return on assets (ROA) as a percentage: (postTaxProfit / totalAssets) × 100. Null when the inputs are missing or total assets are zero.

Return on capital employed (ROCE) as a percentage: (operatingProfit / (shareholderFunds + totalLongTermLiabilities)) × 100. Null when the inputs are missing or capital employed is zero.

Return on equity (ROE) as a percentage: (postTaxProfit / shareholderFunds) × 100. Null when the inputs are missing or shareholder funds are not positive.

Return on net assets employed as a percentage: (operatingProfit / shareholderFunds) × 100. Null when the inputs are missing or shareholder funds are not positive.

Return on total assets employed as a percentage: (operatingProfit / totalAssets) × 100. Null when the inputs are missing or total assets are zero.

Sales to net working capital: turnover / (totalCurrentAssets - totalCurrentLiabilities). A multiple. Null when the inputs are missing or net working capital is not positive.

Stock days — average inventory holding period: (stock / costOfSales) × 365. Expressed in days. Null when stock or cost of sales is missing or zero.

Stock turnover ratio: costOfSales / stock (using closing stock). A multiple (e.g. 4.8 means stock turns over 4.8 times a year). Null when the inputs are missing or closing stock is zero.

Total debt ratio as a percentage: (totalLiabilities / totalAssets) × 100. Null when the inputs are missing or total assets are zero.