ACCA
ACCA Approved Employer - Gold
UK GAAP Compliance Support
Outsourced FRS 102 105 Reporting for UK Accountants
Give your practice a specialist UK GAAP reporting desk for FRS 102 and FRS 105 accounts. We prepare disclosure notes, reconciliations, transition support, review packs, and Companies House-ready files under your firm's brand.
Review-Ready Packs
FRS 102 / FRS 105
UK GAAP Compliance
Revenue & Lease Changes
White-Label Support
2026
FRS 102 Change Readiness
50%
Cost Reduction
30+
UK Firm Partners
FRS
102 / 105 Reporting
50%
Production Cost Saved
UK GAAP Reporting Desk
FRS 102 and FRS 105 Accounts Prepared for Confident Review
FRS 102 and FRS 105 reporting requires more than accounts production. UK firms need clean classification, appropriate disclosures, framework-specific presentation, and evidence that supports the accounting treatment selected by the reviewer.
LekhaWekha gives UK accountancy firms a white-label UK GAAP outsourcing team. We turn trial balances, prior-year accounts, bookkeeping data, and your firm templates into structured reporting packs aligned with FRS 102, FRS 105, UK GAAP, and Companies House workflows.
Our outsourced FRS 102 105 reporting UK accountants support firms that need technical reporting capacity, especially as FRS 102 changes from 2026 increase focus on revenue recognition, lease accounting, and disclosure quality.
What Your UK GAAP Review Pack Includes
- FRS 102 accounts preparation outsourcing for small and medium entities
- FRS 105 micro-entity accounts preparation and simplified disclosures
- Accounting policy notes, disclosure schedules, and comparative checks
- Revenue and lease accounting support for the 2026 UK GAAP changes
- Query logs for judgement areas, missing support, and unusual balances
- Lead schedules for fixed assets, loans, debtors, creditors, and reserves
- White label UK GAAP compliance support under your firm's templates
- Software support across Iris, Digita, TaxCalc, Caseware, VT, Xero, and more
The 2026 UK GAAP Shift
Support Your Clients Through FRS 102 Change Readiness
FRS 102 amendments effective for periods beginning on or after 1 January 2026 raise the bar for many UK firms, especially around revenue recognition and lease accounting. Outsourcing the preparation layer helps your reviewers focus on judgement while our team organises schedules, disclosures, and implementation support.
FRS 102 accounts preparation outsourcingWith review-ready disclosure schedules.
Flexible UK GAAP outsourcing servicesFor accounting firms during peak reporting periods.
Revenue recognition and lease accountingSupport for FRS 102 updates.
White label UK GAAP compliance supportUnder your firm's process and brand.
Practical turnaroundFor standard small company and micro-entity reporting files.
UK business hours overlapFor queries, updates, and reviewer feedback.
Service Breakdown
UK GAAP Reporting Support - From TB to Review Pack
From FRS 102 accounts preparation outsourcing to FRS 105 micro-entity support, our UK-trained team prepares the schedules and disclosures your reviewers need.
01
FRS 102 Accounts Preparation
Accounts packs for small and medium-sized UK entities, including policies, disclosures, comparatives, and review schedules.
02
FRS 105 Micro-Entity Reporting
Simplified micro-entity accounts prepared under your firm's eligibility assessment and preferred presentation approach.
03
UK GAAP Compliance Checks
Framework-specific checks for classification, disclosure, accounting policies, comparatives, and presentation consistency.
04
Revenue Recognition Support
Support schedules for contract review, revenue streams, cut-off, and FRS 102 revenue recognition considerations.
05
Lease Accounting Support
Preparation support for lease data, right-of-use asset schedules, lease liabilities, and reviewer queries under updated FRS 102.
06
Review-Ready Workpapers
Lead schedules, reconciliations, supporting calculations, assumptions, and query logs prepared for manager or partner review.
07
Disclosure Notes & Policies
Draft accounting policies and disclosure notes tailored to FRS 102, FRS 105, company size, and your house style.
08
Transition & Comparative Support
Prior-year comparison checks, transition schedules, and reviewer notes for changes in reporting treatment or disclosure.
09
White-Label Delivery
All work is prepared under your firm's workflow, terminology, templates, and client-facing standards.
Why It Works
FRS 102 105 Reporting Support Built Around Technical Review
Your team keeps control of accounting judgement and final sign-off while our production desk organises the data, schedules, and UK GAAP disclosures.
Technical Review Packs
Each file includes schedules, disclosure notes, and query points so reviewers can focus on UK GAAP judgement.
2026 Change Readiness
We help organise preparation work around FRS 102 changes affecting revenue, leases, and related disclosure areas.
FRS 105 Micro-Entity Support
Micro-entity accounts are prepared with simplified presentation and disclosure requirements in mind.
Consistent UK GAAP Formatting
Your templates, policies, naming conventions, and review expectations are followed across each reporting file.
Flexible Technical Capacity
Use us for overflow, transition support, dedicated reporting capacity, or recurring FRS 102/105 accounts production.
Secure White-Label Process
We work behind the scenes with controlled access, confidentiality, and GDPR-conscious handling of client records.
Workflow
A UK GAAP Review-Led Process for FRS Reporting
A practical handoff and review cycle designed for UK firms that need clean drafts, clear technical queries, and predictable reporting support.
01
Framework Brief
You confirm whether the file is FRS 102, FRS 102 Section 1A, or FRS 105, plus any firm-specific review instructions.
02
Data Mapping
We map TB balances, review comparatives, identify unusual movements, and flag missing support.
03
Reporting Pack
Draft accounts, notes, accounting policy schedules, and supporting workings are prepared in your preferred software.
04
Review Handoff
Your team receives review-ready files, technical queries, and clear open points for final judgement.
Built for Technical Review Teams
Cleaner UK GAAP Files, Fewer Review Loops, and Better Disclosure Control
Our goal is not to replace your firm's judgement. It is to remove the preparation drag, organise the evidence, and give your reviewers a file that is easier to assess, amend, and finalise.
Reviewer handoffPrepared files include technical points your manager can act on quickly.
Disclosure focusNotes and policies are drafted with framework and company size in mind.
Controlled accessWorkflows are designed around secure source data handling.
Change supportUse the desk for FRS 102 transition workload and reporting overflow.
Delivery Team
A Specialist UK GAAP Production Desk for UK Practices
LekhaWekha is the dedicated delivery unit of AskUs Consultants LLP, an ACCA Gold Approved Employer and ICO Registered firm. Our reporting team works with UK-style ledgers, accounts software, disclosure expectations, and practice review workflows.
Book a Discovery CallAccountants trained on FRS 102, FRS 105, and UK GAAP accounts workflows
UK business hours overlap for review points and file updates
Experience with Iris, Digita, TaxCalc, Caseware, VT, Xero, and QuickBooks
GDPR-conscious delivery - ICO Registration No. ZB642347
ACCA Approved Employer - Gold standard training environment
Outsourced FRS 102 105 Reporting UK Accountants
FRS 102 and FRS 105 reporting is becoming more demanding for UK accountancy firms. Clients expect faster turnaround, Companies House deadlines still matter, and the 2026 UK GAAP amendments mean more firms need structured support around revenue recognition, lease accounting, accounting policies, and disclosure quality.
LekhaWekha provides outsourced FRS 102 105 reporting UK accountants for practices that need dependable technical production capacity. We transform bookkeeping records, trial balances, previous-year files, and supporting documents into structured UK GAAP reporting packs ready for your internal review process.
What Is FRS 102 and FRS 105 Reporting?
FRS 102 is the core UK GAAP standard used by many small and medium-sized entities. FRS 105 applies to the micro-entities regime where the company qualifies and chooses that framework. Both require careful presentation, appropriate policies, and a review trail that supports the final accounts.
The level of work depends on company size, transactions, framework selection, and disclosure requirements. Some files are straightforward micro-entity accounts. Others involve lease arrangements, multiple revenue streams, related parties, directors' loans, financial instruments, or more detailed FRS 102 Section 1A disclosures.
Why UK Firms Outsource FRS 102 105 Reporting Preparation
Outsourcing FRS 102/105 reporting work gives firms a technical production layer that can flex around filing season and UK GAAP change. Your senior people stay focused on judgement, review, tax impact, and client advice while detailed preparation work moves through a controlled offshore workflow.
- FRS 102 accounts preparation outsourcing without permanent recruitment
- UK GAAP outsourcing services for accounting firms during peak reporting periods
- More predictable turnaround for small company and micro-entity accounts
- Technical schedules for revenue, leases, comparatives, and disclosures
- Consistent formatting across reporting packs and review files
- White label UK GAAP compliance support that protects your client relationship
Who Is This Service For?
This service is designed for UK accountancy firms that prepare accounts for limited companies, owner-managed businesses, consultants, contractors, micro-entities, and small company clients. It is especially useful for firms preparing for FRS 102 changes effective from 2026.
FRS 102 vs FRS 105 - Which Standard Applies?
Your firm remains responsible for eligibility and framework selection. We prepare the accounts under your instructions, whether that means FRS 102 Section 1A reporting, FRS 105 micro-entity accounts, or supporting schedules for more detailed UK GAAP review.
Support for 2026 FRS 102 Changes
The 2024 periodic review of UK GAAP introduced significant FRS 102 amendments, with many changes effective for periods beginning on or after 1 January 2026. Revenue recognition and lease accounting are two of the biggest practical areas for many firms. We help organise the preparation work so reviewers can focus on the accounting conclusions.
What Makes Our FRS 102 105 Reporting Service Different?
We do not simply produce a final PDF and disappear. We prepare files for your review workflow: source questions are logged, key balances are supported, disclosure areas are highlighted, and open points are visible. That means your manager or partner can focus on judgement rather than reconstruction.
White-Label UK GAAP Compliance Support
We support accounting firms across London, Manchester, Birmingham, Edinburgh, Leeds, Bristol, Glasgow, Liverpool, Sheffield, and other UK regions. The service remains white-label, so your clients see your firm, your standards, and your final advice.
Compliance Standards
Prepared for UK GAAP Reporting Requirements
Each file is prepared around the reporting framework, company size, disclosure level, and your firm's review standards.
FRS 102
Small & Medium Entity Reporting
Draft accounts, policies, notes, and schedules prepared for FRS 102 reporting and reviewer assessment.
FRS 105
Micro-Entity Accounts
Support for qualifying micro-entity accounts with simplified presentation and disclosure requirements.
2026 Changes
Revenue & Lease Support
Schedules and query notes to help reviewers assess revenue recognition, lease arrangements, and transition areas.
Review File
Workpapers & UK GAAP Queries
Lead schedules, reconciliations, assumptions, and technical open points are packaged for efficient review.
Software Proficiency
We Work in Your Software Environment
Software agnostic and certified across all major UK production and cloud platforms.
Client Testimonials
What UK Accountancy Firms Say About Our FRS 102 105 Reporting Support
★★★★★
"Their FRS 102/105 reporting files arrive with proper schedules and queries already organised. It has made manager review noticeably faster during our busiest months."
★★★★★
"We use them for small company and micro-entity accounts overflow. The work is clean, consistent with our templates, and easy for our team to pick up."
★★★★★
"The biggest win is not just speed. It is the visibility. We know what is missing, what is ready, and which FRS 102/105 files need reviewer attention."
FAQ
Frequently Asked Questions About Outsourced FRS 102 105 Reporting
What are outsourced FRS 102 105 reporting UK accountants?
It is a white-label service where UK-trained offshore accountants prepare FRS 102 and FRS 105 reporting packs, schedules, disclosures, and review files for your accountancy practice.
Do you support the 2026 FRS 102 amendments?
Yes. We help prepare schedules and review packs around practical implementation areas such as revenue recognition, lease accounting, disclosures, and transition support.
Do you prepare both FRS 102 and FRS 105 accounts?
Yes. We prepare FRS 102 accounts and FRS 105 micro-entity accounts based on the framework selected by your firm.
Will you make technical accounting judgements for my clients?
Your firm keeps final responsibility for eligibility, accounting judgement, and sign-off. We prepare the file, organise evidence, and flag points that need reviewer attention.
How do you make FRS reporting files easier to review?
We include reconciliations, lead schedules, accounting policy notes, comparative checks, and query logs so reviewers can focus on conclusions rather than rebuilding the file.
What is the turnaround time for FRS 102/105 reporting?
For complete and straightforward records, draft FRS 102/105 reporting packs are typically prepared within 3-5 working days. More complex files are scoped before work begins.
Which accounts production software do you support?
We work across major UK accounts production and bookkeeping tools, including Iris, Digita, TaxCalc, Caseware, VT Software, Xero, QuickBooks, Sage, FreeAgent, Dext, and Capium.
