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First AGM?

within 18 months of its incorporation and at the AGM, the directors shall present the company’s accounts that comply with the requirements of the Accounting Standards and give a true and fair view of the status of the company to its shareholders.

Subsequent AGMs must be held every calendar year and the interval between these meetings should not be more than 15 months after the date of the last AGM.

What to prepare?

FRS (set by Accounting Standards Council)
- Balance sheet
- Income statement
- Statement of changes in equity
- Cash flow statement
- Notes, comprising a summary of significant accounting policies and other explanatory notes.