Accounts

28 operations in the Tolvi API, version 1. Paths are relative to https://api.tolvi.co.uk. Every amount is integer pence.

List accounts

GET/api/v1/accounts

Scopes: accounts:read

Every client’s accounts, latest period first. Filter by client or status. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for GET /api/v1/accounts
Name	In	Type	Description
`status`	query	`string`	One of: `draft`, `in_review`, `approved`
`clientId`	query	`string (uuid)`

Responses

200 OK, `application/json`

Body: object (AccountsSetList).

200 OK response for GET /api/v1/accounts
Field	Type	Description
`items`required	`array of AccountsSetSummary`
`items[].id`required	`string (uuid)`
`items[].clientId`required	`string (uuid)`
`items[].clientName`required	`string`
`items[].dueDate`	`string (date)`	When they’re due at Companies House (CA 2006 s442, for an LLP as applied by SI 2008/1911). Non-statutory accounts have no such date: this is the self assessment date they work towards. example "2026-03-31"
`items[].periodStart`required	`string (date)`	example "2026-03-31"
`items[].periodEnd`required	`string (date)`	example "2026-03-31"
`items[].framework`required	`string (AccountsFramework)`	One of: `FRS105`, `FRS102_1A`, `FRS102_FULL`, `NON_STATUTORY`, `CHARITY_SORP`, `CHARITY_RP`
`items[].entity`required	`string (AccountsEntity)`	One of: `company`, `llp`, `sole_trader`, `partnership`, `charity`
`items[].source`required	`string (AccountsSource)`	One of: `direct`, `working_papers`
`items[].status`required	`string (AccountsStatus)`	One of: `draft`, `in_review`, `approved`
`items[].approvedOn`required	`string (date)`nullable	example "2026-03-31"
`items[].updatedAt`required	`string (date-time)`
`items[].revisionNumber`	`integer`	0 for the original accounts, 1 for the first revision.
`items[].supersededBySetId`	`string (uuid)`nullable	Set once approved revised accounts have replaced these.
`items[].nextStep`	`string`nullable	In the list: the first thing stopping approval. Null when nothing is. A linked file isn’t read for the list, so open the set to see whether it has changed.
`items[].blockingProblems`	`integer`	In the list: how many problems stop approval.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 429 Too many requests, as problem details (application/problem+json).

Start accounts

POST/api/v1/accounts

Scopes: accounts:write
Role: Preparer or above
Retries: Send an Idempotency-Key to make retries safe.

Preparers and above. One set per client and period end, for a company, LLP, sole trader or partnership. No engagement is needed.

Needs the Preparer role or above. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for POST /api/v1/accounts
Name	In	Type	Description
`Idempotency-Key`	header	`string`	A unique key (1-255 visible characters) to make retries safe. Replayed for 24 hours. 1 to 255 characters

Request body

Required. application/json: object (CreateAccountsSetRequest).

One set per client and period end. The client’s entity type decides what’s allowed: a company or LLP takes FRS 105, FRS 102 Section 1A or full FRS 102; a sole trader or partnership takes NON_STATUTORY.

Request body for POST /api/v1/accounts
Field	Type	Description
`clientId`required	`string (uuid)`
`periodStart`required	`string (date)`	example "2026-03-31"
`periodEnd`required	`string (date)`	example "2026-03-31"
`priorStart`	`string (date)`	With `priorEnd`. Left out for a first period: no comparatives are shown. example "2026-03-31"
`priorEnd`	`string (date)`	example "2026-03-31"
`framework`required	`string (AccountsFramework)`	One of: `FRS105`, `FRS102_1A`, `FRS102_FULL`, `NON_STATUTORY`, `CHARITY_SORP`, `CHARITY_RP`
`company`	`object (AccountsCompany)`	Left out: name, number and registered office come from the client record.
`company.name`required	`string`
`company.registeredNumber`required	`string`
`company.registeredOffice`required	`string`
`company.jurisdiction`	`string (AccountsJurisdiction)`	One of: `England and Wales`, `Scotland`, `Wales`, `Northern Ireland`
`company.form`	`string (AccountsCompanyForm)`	One of: `private_limited_by_shares`, `private_limited_by_guarantee`
`company.directors`required	`array of AccountsDirector`
`company.directors[].name`required	`string`
`company.directors[].appointedOn`	`string (date)`	example "2026-03-31"
`company.directors[].resignedOn`	`string (date)`	example "2026-03-31"
`company.directors[].designated`	`boolean`	An LLP’s designated member.
`company.secretary`	`string`nullable
`company.principalActivity`	`string`
`company.beingWoundUp`	`boolean`

Responses

201 Created, `application/json`

Body: object (AccountsSet).

A company’s accounts for one period end. Draft until people record the directors’ approval.

201 Created response for POST /api/v1/accounts
Field	Type	Description
`id`required	`string (uuid)`
`clientId`required	`string (uuid)`
`clientName`required	`string`
`dueDate`	`string (date)`	When they’re due at Companies House (CA 2006 s442, for an LLP as applied by SI 2008/1911). Non-statutory accounts have no such date: this is the self assessment date they work towards. example "2026-03-31"
`periodStart`required	`string (date)`	example "2026-03-31"
`periodEnd`required	`string (date)`	example "2026-03-31"
`framework`required	`string (AccountsFramework)`	One of: `FRS105`, `FRS102_1A`, `FRS102_FULL`, `NON_STATUTORY`, `CHARITY_SORP`, `CHARITY_RP`
`entity`required	`string (AccountsEntity)`	One of: `company`, `llp`, `sole_trader`, `partnership`, `charity`
`source`required	`string (AccountsSource)`	One of: `direct`, `working_papers`
`status`required	`string (AccountsStatus)`	One of: `draft`, `in_review`, `approved`
`approvedOn`required	`string (date)`nullable	example "2026-03-31"
`updatedAt`required	`string (date-time)`
`revisionNumber`	`integer`	0 for the original accounts, 1 for the first revision.
`supersededBySetId`	`string (uuid)`nullable	Set once approved revised accounts have replaced these.
`nextStep`	`string`nullable	In the list: the first thing stopping approval. Null when nothing is. A linked file isn’t read for the list, so open the set to see whether it has changed.
`blockingProblems`	`integer`	In the list: how many problems stop approval.
`corporationTaxReturnIds`required	`array of string`	Company Tax Returns these accounts go with. Ids only.
`recordFacts`	`object (CompanyFacts)`	What the client’s record says now, to compare with what these accounts state.
`recordFacts.name`required	`string`nullable	The client’s name on the record.
`recordFacts.companyNumber`required	`string`nullable	Companies House number on the record.
`recordFacts.registeredOffice`required	`string`nullable
`recordFacts.principalActivity`required	`string`nullable
`recordFacts.signatoryName`required	`string`nullable	The record’s, or the only serving director.
`recordFacts.directors`required	`array of RecordDirector`	Contacts whose role says director.
`recordFacts.directors[].name`required	`string`
`recordFacts.directors[].appointedOn`	`string (date)`	example "2026-03-31"
`recordFacts.directors[].resignedOn`	`string (date)`	example "2026-03-31"
`priorStart`required	`string (date)`nullable	example "2026-03-31"
`priorEnd`required	`string (date)`nullable	example "2026-03-31"
`engagementId`required	`string (uuid)`nullable
`sourceChanged`required	`boolean`	The Working Papers file’s figures differ from this set’s. Always false for a direct set.
`sourceState`required	`object (AccountsSourceState)`	Where the figures came from and whether that has moved on.
`sourceState.source`required	`string (AccountsSource)`	One of: `direct`, `working_papers`
`sourceState.engagementId`required	`string (uuid)`nullable
`sourceState.sourceChanged`required	`boolean`	The Working Papers file’s figures differ from this set’s. The set’s figures have not moved: refresh to bring them in.
`sourceState.fileApproved`required	`boolean`nullable	Whether the file is approved. Null for a direct set.
`sourceState.message`required	`string`nullable	In plain words, for the screen.
`company`required	`object (AccountsCompany)`	The company, LLP or business as the accounts state it. `directors` holds an LLP’s members, or a proprietor or partners.
`company.name`required	`string`
`company.registeredNumber`required	`string`
`company.registeredOffice`required	`string`
`company.jurisdiction`	`string (AccountsJurisdiction)`	One of: `England and Wales`, `Scotland`, `Wales`, `Northern Ireland`
`company.form`	`string (AccountsCompanyForm)`	One of: `private_limited_by_shares`, `private_limited_by_guarantee`
`company.directors`required	`array of AccountsDirector`
`company.directors[].name`required	`string`
`company.directors[].appointedOn`	`string (date)`	example "2026-03-31"
`company.directors[].resignedOn`	`string (date)`	example "2026-03-31"
`company.directors[].designated`	`boolean`	An LLP’s designated member.
`company.secretary`	`string`nullable
`company.principalActivity`	`string`
`company.beingWoundUp`	`boolean`
`inputs`required	`object (AccountsInputs)`	Facts for the notes and statements. Left out means not answered, so a problem asks for it where it is needed. Null means answered, nothing to disclose: the note drops out and later notes renumber.
`inputs.averageEmployees`	`object (AccountsEmployees)`	Average persons employed (CA 2006 s411).
`inputs.averageEmployees.thisYear`required	`integer`	at least 0
`inputs.averageEmployees.lastYear`required	`integer`nullable	at least 0
`inputs.offBalanceSheetArrangements`	`string`nullable
`inputs.commitments`	`object (AccountsCommitments)`nullable
`inputs.commitments.total`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.commitments.description`required	`string`
`inputs.commitments.pensions`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.commitments.groupUndertakings`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.commitments.participatingInterests`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.commitments.securityGiven`	`string`
`inputs.directorAdvances`	`array of AccountsDirectorAdvance`nullable
`inputs.directorAdvances[].director`required	`string`
`inputs.directorAdvances[].interestRate`required	`string`
`inputs.directorAdvances[].mainConditions`required	`string`
`inputs.directorAdvances[].opening`required	`integer`	Integer pence (GBP).
`inputs.directorAdvances[].advanced`required	`integer`	Integer pence (GBP).
`inputs.directorAdvances[].repaid`required	`integer`	Integer pence (GBP).
`inputs.directorAdvances[].writtenOff`required	`integer`	Integer pence (GBP).
`inputs.directorAdvances[].waived`required	`integer`	Integer pence (GBP).
`inputs.directorAdvances[].closing`required	`integer`	Integer pence (GBP).
`inputs.directorGuarantees`	`array of AccountsDirectorGuarantee`nullable
`inputs.directorGuarantees[].director`required	`string`
`inputs.directorGuarantees[].mainTerms`required	`string`
`inputs.directorGuarantees[].maximumLiability`required	`integer`	Integer pence (GBP).
`inputs.directorGuarantees[].amountPaidOrIncurred`required	`integer`	Integer pence (GBP).
`inputs.relatedParties`	`string`nullable
`inputs.parentUndertaking`	`object (AccountsParentUndertaking)`nullable
`inputs.parentUndertaking.name`required	`string`
`inputs.parentUndertaking.registeredOffice`required	`string`
`inputs.postBalanceSheetEvents`	`string`nullable
`inputs.goingConcern`	`object (AccountsGoingConcern)`
`inputs.goingConcern.basis`required	`string (AccountsGoingConcernBasis)`	One of: `going_concern`, `not_going_concern`
`inputs.goingConcern.disclosure`	`string`
`inputs.dividends`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.shareCapital`	`object (AccountsShareCapital)`nullable
`inputs.shareCapital.description`required	`string`
`inputs.shareCapital.rows`	`array of AccountsAnalysisRow`
`inputs.shareCapital.rows[].label`required	`string`
`inputs.shareCapital.rows[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.exceptionalItems`	`array of AccountsExceptionalItem`nullable
`inputs.exceptionalItems[].description`required	`string`
`inputs.exceptionalItems[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.transitionExplanation`	`string`nullable
`inputs.depreciationPolicy`	`string`
`inputs.politicalGiving`	`object (AccountsPoliticalGiving)`nullable
`inputs.politicalGiving.donations`	`array of AccountsPoliticalDonation`
`inputs.politicalGiving.donations[].recipient`required	`string`
`inputs.politicalGiving.donations[].amount`required	`integer`	Integer pence (GBP).
`inputs.politicalGiving.expenditure`	`integer`	Integer pence (GBP).
`inputs.politicalGiving.nonUkContributions`	`integer`	Integer pence (GBP).
`inputs.politicalGiving.whollyOwnedSubsidiaryOfUkCompany`	`boolean`
`inputs.auditExemption`	`object (AccountsAuditExemption)`
`inputs.auditExemption.section477Taken`required	`boolean`
`inputs.auditExemption.section476NoticeGiven`required	`boolean`
`inputs.approval`	`object (AccountsProposedSignatory)`	Who is expected to sign. The approval itself is recorded through `approve`.
`inputs.approval.signatoryName`	`string`
`inputs.approval.directorsReportSignatoryName`	`string`
`inputs.exclusions`	`object (AccountsExclusions)`	Facts that take a company out of the regimes (CA 2006 ss384, 384B, 478).
`inputs.exclusions.publicCompany`	`boolean`
`inputs.exclusions.regulatedBusiness`	`boolean`
`inputs.exclusions.memberOfIneligibleGroup`	`boolean`
`inputs.exclusions.investmentOrFinancialHoldingOrCharity`	`boolean`
`inputs.exclusions.includedInGroupAccounts`	`boolean`
`inputs.exclusions.parentCompany`	`boolean`
`inputs.revaluedFixedAssets`	`boolean`
`inputs.fairValueItems`	`boolean`
`inputs.deferredTaxInFigures`	`boolean`
`inputs.expectedFilingDate`	`string (date)`	When the accounts are expected to reach Companies House, for dated warnings. Tolvi does not file them. example "2026-03-31"
`inputs.auditorsReport`	`object (AccountsAuditorsReport)`	Needed where the s477 exemption isn’t taken.
`inputs.auditorsReport.text`required	`string`	Word for word. Paragraphs separated by a blank line.
`inputs.auditorsReport.opinion`required	`string (AccountsAuditOpinion)`	One of: `unqualified`, `qualified`, `adverse`, `disclaimer`
`inputs.auditorsReport.auditorName`required	`string`	The auditor’s name, or the firm’s.
`inputs.auditorsReport.seniorStatutoryAuditor`	`string`	Who signs for a firm (s503(3)).
`inputs.auditorsReport.reportDate`required	`string (date)`	example "2026-03-31"
`inputs.auditorsReport.address`required	`string`	Where the auditor is established (s495(4)(d)).
`inputs.full`	`object (AccountsFullFacts)`	FRS102_FULL only.
`inputs.full.presentation`	`object (AccountsFullPresentation)`	How the statements are laid out. SI 2008/410 Sch 1 para 1; FRS 102 paras 3.18, 3.22, 5.2.
`inputs.full.presentation.plFormat`required	`string (AccountsPlFormat)`	One of: `format1`, `format2`
`inputs.full.presentation.comprehensiveIncome`required	`string (AccountsComprehensiveIncomeLayout)`	One of: `one_statement`, `two_statements`
`inputs.full.presentation.combinedRetainedEarnings`	`boolean`
`inputs.full.presentation.wording`required	`string (AccountsStatementWording)`	One of: `companies_act`, `frs102`
`inputs.full.presentation.formatChangeReason`	`string`
`inputs.full.qualifiedLastYear`	`string (AccountsCompanySize)`nullable	How it qualified last year (CA 2006 s465(2)). Null for a first financial year. One of: `small`, `medium`, `large`
`inputs.full.groupFigures`	`object (AccountsGroupFigures)`nullable	A parent’s size test (CA 2006 ss383, 466).
`inputs.full.groupFigures.basis`required	`string (AccountsGroupBasis)`	One of: `net`, `gross`
`inputs.full.groupFigures.turnover`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.groupFigures.balanceSheetTotal`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.groupFigures.employees`required	`array of integer`	[this year, last year], whole numbers. 2 to 2 items
`inputs.full.groupAccountsExemption`	`string`
`inputs.full.strategicReport`	`object (AccountsStrategicReport)`nullable	CA 2006 ss414A to 414D. A person’s words.
`inputs.full.strategicReport.fairReview`	`string`
`inputs.full.strategicReport.principalRisks`	`string`
`inputs.full.strategicReport.financialKpis`	`string`nullable
`inputs.full.strategicReport.nonFinancialInformation`	`string`nullable
`inputs.full.strategicReport.section172Statement`	`string`
`inputs.full.strategicReport.nonFinancialSustainabilityStatement`	`string`nullable
`inputs.full.recommendedDividend`	`string`nullable
`inputs.full.movedToStrategicReport`	`string`nullable
`inputs.full.energyAndCarbon`	`string`nullable
`inputs.full.corporateGovernance`	`string`nullable
`inputs.full.paymentPractices`	`string`nullable
`inputs.full.earlierDirectorsReportMatters`	`string`nullable
`inputs.full.judgements`	`string`nullable
`inputs.full.estimationUncertainty`	`string`nullable
`inputs.full.furtherPolicies`	`string`nullable
`inputs.full.auditorRemuneration`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.employeeCategories`	`array of AccountsEmployeeCategory`
`inputs.full.employeeCategories[].label`required	`string`
`inputs.full.employeeCategories[].values`required	`array of integer`	[this year, last year], whole numbers. 2 to 2 items
`inputs.full.staffCosts`	`object (AccountsStaffCosts)`	CA 2006 s411(5).
`inputs.full.staffCosts.wages`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.staffCosts.socialSecurity`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.staffCosts.pension`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration`	`object (AccountsDirectorsRemuneration)`	SI 2008/410 Sch 5.
`inputs.full.directorsRemuneration.remuneration`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.longTermIncentives`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.pensionContributions`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.moneyPurchaseDirectors`required	`array of integer`	[this year, last year], whole numbers. 2 to 2 items
`inputs.full.directorsRemuneration.definedBenefitDirectors`required	`array of integer`	[this year, last year], whole numbers. 2 to 2 items
`inputs.full.directorsRemuneration.exercisedOptionsDirectors`	`array of integer`	[this year, last year], whole numbers. 2 to 2 items
`inputs.full.directorsRemuneration.longTermSharesDirectors`	`array of integer`	[this year, last year], whole numbers. 2 to 2 items
`inputs.full.directorsRemuneration.highestPaid`	`object (AccountsHighestPaidDirector)`	SI 2008/410 Sch 5 para 2.
`inputs.full.directorsRemuneration.highestPaid.remuneration`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.highestPaid.pensionContributions`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.highestPaid.accruedPension`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.highestPaid.accruedLumpSum`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.highestPaid.exercisedOptions`	`boolean`
`inputs.full.directorsRemuneration.highestPaid.receivedLongTermShares`	`boolean`
`inputs.full.directorsRemuneration.excessRetirementBenefits`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.lossOfOffice`	`object (AccountsAmountWithNature)`
`inputs.full.directorsRemuneration.lossOfOffice.values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.lossOfOffice.nature`required	`string`
`inputs.full.directorsRemuneration.thirdParties`	`object (AccountsAmountWithNature)`
`inputs.full.directorsRemuneration.thirdParties.values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.thirdParties.nature`required	`string`
`inputs.full.keyManagementCompensation`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.full.taxReconciliation`	`object (AccountsTaxReconciliation)`	FRS 102 para 29.27(b). The rate is in basis points: 25% is 2500.
`inputs.full.taxReconciliation.rateBasisPoints`required	`array of integer`	Basis points, [this year, last year]. 2 to 2 items
`inputs.full.taxReconciliation.rateChangeExplanation`	`string`nullable
`inputs.full.taxReconciliation.items`required	`array of AccountsAnalysisRow`
`inputs.full.taxReconciliation.items[].label`required	`string`
`inputs.full.taxReconciliation.items[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.taxSpecialCircumstances`	`string`nullable
`inputs.full.deferredTaxExpectedReversal`	`string`nullable
`inputs.full.deferredTaxOther`	`string`nullable
`inputs.full.dividendsProposed`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.full.valuations`	`string`nullable
`inputs.full.materialIntangibles`	`string`nullable
`inputs.full.researchAndDevelopment`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.full.capitalCommitments`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.full.assetsPledged`	`string`nullable
`inputs.full.stocksInformation`	`string`nullable
`inputs.full.debtorsAfterOneYear`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.full.longTermDebtTerms`	`string`nullable
`inputs.full.financialInstruments`	`string`nullable
`inputs.full.shareRights`	`string`
`inputs.full.landAndBuildings`	`object (AccountsLandAndBuildings)`nullable	SI 2008/410 Sch 1 para 53.
`inputs.full.landAndBuildings.freehold`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.landAndBuildings.longLeasehold`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.landAndBuildings.shortLeasehold`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.listedInvestments`	`object (AccountsListedInvestments)`nullable	SI 2008/410 Sch 1 para 54.
`inputs.full.listedInvestments.carrying`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.listedInvestments.marketValue`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases`	`object (AccountsLeases)`nullable	FRS 102 paras 20.76 to 20.82.
`inputs.full.leases.description`required	`string`
`inputs.full.leases.shortTermExpense`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases.lowValueExpense`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases.variableExpense`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases.interestExpense`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases.subleaseIncome`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases.totalCashOutflow`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases.commitmentsWithinOneYear`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases.commitmentsOneToFiveYears`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases.commitmentsAfterFiveYears`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.pensions`	`object (AccountsPensions)`nullable	FRS 102 paras 28.40, 28.41.
`inputs.full.pensions.definedContributionExpense`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.pensions.definedBenefit`	`string`
`inputs.full.contingencies`	`string`nullable
`inputs.full.controllingParty`	`object (AccountsControllingParty)`nullable	FRS 102 para 33.5; SI 2008/410 Sch 4 paras 8, 9.
`inputs.full.controllingParty.immediateParent`	`string`
`inputs.full.controllingParty.ultimateParent`	`string`
`inputs.full.controllingParty.ultimateControllingParty`	`string`
`inputs.full.controllingParty.nextSeniorParent`	`string`
`inputs.full.controllingParty.largestGroup`	`string`
`inputs.full.controllingParty.smallestGroup`	`string`
`inputs.full.relatedUndertakings`	`array of AccountsRelatedUndertaking`nullable
`inputs.full.relatedUndertakings[].name`required	`string`
`inputs.full.relatedUndertakings[].registeredOffice`required	`string`
`inputs.full.relatedUndertakings[].relationship`required	`string (AccountsUndertakingRelationship)`	One of: `subsidiary`, `associate`, `joint_venture`, `significant_holding`
`inputs.full.relatedUndertakings[].shareClass`required	`string`
`inputs.full.relatedUndertakings[].proportionHeld`required	`string`
`inputs.full.relatedUndertakings[].capitalAndReserves`	`integer`	Integer pence (GBP).
`inputs.full.relatedUndertakings[].profitOrLoss`	`integer`	Integer pence (GBP).
`inputs.full.reducedDisclosure`	`object (AccountsReducedDisclosure)`nullable	FRS 102 paras 1.8 to 1.12.
`inputs.full.reducedDisclosure.parentName`required	`string`
`inputs.full.reducedDisclosure.whereObtainable`required	`string`
`inputs.full.reducedDisclosure.cashFlowExempt`required	`boolean`
`inputs.full.reducedDisclosure.financialInstrumentsExempt`	`boolean`
`inputs.full.reducedDisclosure.keyManagementExempt`	`boolean`
`inputs.full.reducedDisclosure.financialInstitution`	`boolean`
`inputs.full.reducedDisclosure.summary`	`string`
`inputs.full.sorp`	`string`nullable
`inputs.llp`	`object (AccountsLlpFacts)`	An LLP only.
`inputs.llp.remunerationPolicy`	`string`
`inputs.llp.drawingsPolicy`	`string`
`inputs.llp.rankingAndRestrictions`	`string`
`inputs.llp.movements`	`array of AccountsMembersMovement`nullable
`inputs.llp.movements[].label`required	`string`
`inputs.llp.movements[].kind`required	`string (AccountsMembersMovementKind)`	One of: `introduced`, `repaid_capital`, `repaid_debt`, `drawings`, `other_division`, `other`
`inputs.llp.movements[].component`required	`string (AccountsMembersInterest)`	One of: `capital`, `capital_debt`, `other_reserves`, `revaluation`, `other_amounts`
`inputs.llp.movements[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.llp.debtsDueAfterOneYear`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.llp.averageMembers`	`object (AccountsEmployees)`	SI 2008/1913 Sch 1 para 66(1), (2).
`inputs.llp.averageMembers.thisYear`required	`integer`	at least 0
`inputs.llp.averageMembers.lastYear`required	`integer`nullable	at least 0
`inputs.llp.largestEntitlement`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.llp.largestEntitlementPolicy`	`string`
`inputs.nonStatutory`	`object (AccountsNonStatutoryFacts)`	A sole trader or partnership only.
`inputs.nonStatutory.accountantsReport`	`object (AccountsAccountantsReport)`nullable	The firm’s own words, as supplied. Tolvi prints them and has none of its own.
`inputs.nonStatutory.accountantsReport.text`required	`string`
`inputs.nonStatutory.accountantsReport.firmName`required	`string`
`inputs.nonStatutory.accountantsReport.address`	`string`
`inputs.nonStatutory.accountantsReport.reportDate`	`string (date)`	example "2026-03-31"
`inputs.nonStatutory.capitalIntroduced`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.nonStatutory.partners`	`array of AccountsPartner`
`inputs.nonStatutory.partners[].name`required	`string`
`inputs.nonStatutory.partners[].shareWeight`required	`integer`	Profit-sharing weight, such as 50, 30, 20. at least 0
`inputs.nonStatutory.partners[].salary`	`integer`	Integer pence (GBP).
`inputs.nonStatutory.partners[].interestOnCapital`	`integer`	Integer pence (GBP).
`inputs.nonStatutory.partners[].capitalOpening`required	`integer`	Integer pence (GBP).
`inputs.nonStatutory.partners[].capitalIntroduced`	`integer`	Integer pence (GBP).
`inputs.nonStatutory.partners[].capitalWithdrawn`	`integer`	Integer pence (GBP).
`inputs.nonStatutory.partners[].currentOpening`required	`integer`	Integer pence (GBP).
`inputs.nonStatutory.partners[].drawings`required	`integer`	Integer pence (GBP).
`inputs.nonStatutory.qualifyingPartnership`	`boolean`	SI 2008/569. A blocker: that form isn’t built.
`inputs.charity`	`object (AccountsCharityFacts)`	A charity only.
`inputs.charity.form`	`string (AccountsCharityForm)`	One of: `unincorporated`, `trust`, `cio`, `scio`, `charitable_company`
`inputs.charity.jurisdiction`	`string (AccountsCharityJurisdiction)`	One of: `england_wales`, `scotland`, `northern_ireland`
`inputs.charity.alsoRegisteredIn`	`array of string`	A cross-border charity’s other regulators.
`inputs.charity.charityNumber`	`string`nullable
`inputs.charity.otherCharityNumbers`	`string`
`inputs.charity.report`	`object`	Answers for the trustees’ annual report, by the question ids in `charity.questions`.
`inputs.charity.presentation`	`string (AccountsCharityPresentation)`	Natural classification is for tier 1 only (SORP para 4.2). One of: `activity`, `natural`
`inputs.charity.funds`	`array of AccountsCharityFund`
`inputs.charity.funds[].fundClass`required	`string (AccountsFundClass)`	One of: `unrestricted`, `designated`, `restricted`, `endowment`
`inputs.charity.funds[].name`required	`string`
`inputs.charity.funds[].purpose`	`string`
`inputs.charity.funds[].endowmentKind`	`string (AccountsEndowmentKind)`	One of: `permanent`, `expendable`
`inputs.charity.funds[].legalPower`	`string`
`inputs.charity.lineMap`	`array of AccountsCharityLineMapping`
`inputs.charity.lineMap[].account`required	`string`
`inputs.charity.lineMap[].statementLine`	`string`
`inputs.charity.lineMap[].fundClass`	`string (AccountsFundClass)`	One of: `unrestricted`, `designated`, `restricted`, `endowment`
`inputs.charity.lineMap[].fundName`	`string`
`inputs.charity.auditRequiredOtherwise`	`boolean`
`inputs.charity.scrutinyDispensation`	`string`nullable
`inputs.charity.examinersReport`	`object (AccountsExaminersReport)`	The examiner’s own report, as supplied, with what the regulations say it states. Tolvi doesn’t write it.
`inputs.charity.examinersReport.text`required	`string`
`inputs.charity.examinersReport.examinerName`required	`string`
`inputs.charity.examinersReport.address`required	`string`
`inputs.charity.examinersReport.qualification`	`string`
`inputs.charity.examinersReport.qualifyingBasis`	`string`
`inputs.charity.examinersReport.reportDate`required	`string (date)`	example "2026-03-31"
`inputs.charity.isParent`	`boolean`
`inputs.charity.groupGrossIncome`	`integer`	Integer pence (GBP).
`inputs.charity.averageHeadcount`	`object (AccountsEmployees)`	Average persons employed (CA 2006 s411).
`inputs.charity.averageHeadcount.thisYear`required	`integer`	at least 0
`inputs.charity.averageHeadcount.lastYear`required	`integer`nullable	at least 0
`inputs.charity.staffCosts`	`object (AccountsCharityStaffCosts)`	SORP para 9.28.
`inputs.charity.staffCosts.wages`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.staffCosts.socialSecurity`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.staffCosts.definedContribution`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.staffCosts.definedBenefit`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.staffCosts.otherBenefits`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.redundancy`	`object (AccountsCharityRedundancy)`nullable	SORP para 9.31.
`inputs.charity.redundancy.total`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.redundancy.nature`required	`string`
`inputs.charity.redundancy.policy`required	`string`
`inputs.charity.redundancy.liability`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.highPaidBands`	`array of AccountsCharityPayBand`nullable
`inputs.charity.highPaidBands[].label`required	`string`
`inputs.charity.highPaidBands[].values`required	`array of number`
`inputs.charity.trusteeRemuneration`	`array of AccountsTrusteeRemuneration`nullable
`inputs.charity.trusteeRemuneration[].name`required	`string`
`inputs.charity.trusteeRemuneration[].role`required	`string`
`inputs.charity.trusteeRemuneration[].authority`required	`string`
`inputs.charity.trusteeRemuneration[].reason`required	`string`
`inputs.charity.trusteeRemuneration[].remuneration`required	`integer`	Integer pence (GBP).
`inputs.charity.trusteeRemuneration[].pension`required	`integer`	Integer pence (GBP).
`inputs.charity.trusteeRemuneration[].otherBenefits`required	`integer`	Integer pence (GBP).
`inputs.charity.trusteeRemuneration[].periodCovered`	`string`
`inputs.charity.trusteeExpenses`	`object (AccountsCharityTrusteeExpenses)`nullable	SORP paras 9.11, 9.12. `trustees`: [this year, last year].
`inputs.charity.trusteeExpenses.total`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.trusteeExpenses.nature`required	`string`
`inputs.charity.trusteeExpenses.trustees`required	`array of number`
`inputs.charity.keyManagementBenefits`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.relatedPartyDonations`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.scrutinyFees`	`object (AccountsCharityScrutinyFees)`	SORP para 9.25.
`inputs.charity.scrutinyFees.scrutiny`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.scrutinyFees.assurance`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.scrutinyFees.tax`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.scrutinyFees.other`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.exGratia`	`string`nullable
`inputs.charity.grants`	`object (AccountsCharityGrants)`nullable	SORP paras 16.14 to 16.16.
`inputs.charity.grants.individuals`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.grants.institutions`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.grants.supportCosts`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.grants.byActivity`	`array of AccountsAnalysisRow`
`inputs.charity.grants.byActivity[].label`required	`string`
`inputs.charity.grants.byActivity[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.grants.recipients`	`string`
`inputs.charity.judgements`	`string`nullable
`inputs.charity.furtherPolicies`	`string`nullable
`inputs.charity.reservesNotFree`	`array of AccountsAnalysisRow`nullable
`inputs.charity.reservesNotFree[].label`required	`string`
`inputs.charity.reservesNotFree[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.revaluationReserve`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.receiptsAndPayments`	`object (AccountsReceiptsPaymentsFacts)`	What a cash account can’t say: SSI 2006/218 Sch 3, and the Commission’s guidance for CIOs. Null: none.
`inputs.charity.receiptsAndPayments.otherMonetaryAssets`	`array of AccountsAnalysisRow`nullable
`inputs.charity.receiptsAndPayments.otherMonetaryAssets[].label`required	`string`
`inputs.charity.receiptsAndPayments.otherMonetaryAssets[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.receiptsAndPayments.investments`	`array of AccountsAnalysisRow`nullable
`inputs.charity.receiptsAndPayments.investments[].label`required	`string`
`inputs.charity.receiptsAndPayments.investments[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.receiptsAndPayments.ownUseAssets`	`array of AccountsAnalysisRow`nullable
`inputs.charity.receiptsAndPayments.ownUseAssets[].label`required	`string`
`inputs.charity.receiptsAndPayments.ownUseAssets[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.receiptsAndPayments.liabilities`	`array of AccountsAnalysisRow`nullable
`inputs.charity.receiptsAndPayments.liabilities[].label`required	`string`
`inputs.charity.receiptsAndPayments.liabilities[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.receiptsAndPayments.contingentLiabilities`	`string`nullable
`inputs.charity.receiptsAndPayments.guarantees`	`string`nullable
`inputs.charity.receiptsAndPayments.chargedDebts`	`string`nullable
`inputs.charity.receiptsAndPayments.donatedFacilities`	`string`nullable
`inputs.charity.receiptsAndPayments.grantsPaid`	`string`nullable
`analyses`required	`object (AccountsAnalyses)`	What supports the balance sheet lines, for FRS 102 1A notes. FRS 105 has no such notes, so they are ignored there. On a linked set with a fixed asset register, the movements come from the file.
`analyses.fixedAssets`	`array of AccountsFixedAssetClass`nullable
`analyses.fixedAssets[].name`required	`string`
`analyses.fixedAssets[].kind`	`string (AccountsFixedAssetKind)`	One of: `intangible`, `tangible`, `investment`
`analyses.fixedAssets[].costOpening`required	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].additions`required	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].disposals`required	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].revaluation`	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].transfers`	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].costClosing`required	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].depreciationOpening`required	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].chargeForYear`required	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].onDisposals`required	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].otherAdjustments`	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].depreciationClosing`required	`integer`	Integer pence (GBP).
`analyses.debtors`	`array of AccountsAnalysisRow`nullable
`analyses.debtors[].label`required	`string`
`analyses.debtors[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.creditorsWithinOneYear`	`array of AccountsAnalysisRow`nullable
`analyses.creditorsWithinOneYear[].label`required	`string`
`analyses.creditorsWithinOneYear[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.creditorsAfterOneYear`	`array of AccountsAnalysisRow`nullable
`analyses.creditorsAfterOneYear[].label`required	`string`
`analyses.creditorsAfterOneYear[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.amountsAfterFiveYears`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`analyses.securedCreditors`	`array of AccountsSecuredCreditors`nullable
`analyses.securedCreditors[].item`required	`string (AccountsSecuredItem)`	One of: `within_one_year`, `after_one_year`
`analyses.securedCreditors[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.securedCreditors[].security`required	`string`
`analyses.full`	`object (AccountsFullAnalyses)`	FRS102_FULL only.
`analyses.full.reclassifications`	`array of AccountsReclassification`nullable
`analyses.full.reclassifications[].label`required	`string`
`analyses.full.reclassifications[].from`required	`string`	A statement line id.
`analyses.full.reclassifications[].to`required	`string`	A statement line id.
`analyses.full.reclassifications[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.equityMovements`	`array of AccountsEquityMovement`nullable
`analyses.full.equityMovements[].label`required	`string`
`analyses.full.equityMovements[].kind`required	`string (AccountsEquityMovementKind)`	One of: `share_issue`, `share_purchase`, `transfer`, `restatement`, `other`
`analyses.full.equityMovements[].component`required	`string (AccountsEquityComponent)`	One of: `share_capital`, `share_premium`, `revaluation_reserve`, `other_reserves`, `retained_earnings`
`analyses.full.equityMovements[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.cashFlow`	`object (AccountsCashFlowFacts)`	What two balance sheets can’t say (FRS 102 Section 7). Closing balances are positive, whether they sit in creditors or debtors.
`analyses.full.cashFlow.overdraftsAreCash`	`boolean`
`analyses.full.cashFlow.cashEquivalents`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`analyses.full.cashFlow.interestPaid`	`string (AccountsInterestPaidClass)`	One of: `operating`, `financing`
`analyses.full.cashFlow.interestReceived`	`string (AccountsInterestReceivedClass)`	One of: `operating`, `investing`
`analyses.full.cashFlow.dividendsPaid`	`string (AccountsDividendsPaidClass)`	One of: `financing`, `operating`
`analyses.full.cashFlow.capitalCreditors`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.cashFlow.dividendsPayable`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.cashFlow.interestPayable`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.cashFlow.interestReceivable`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.cashFlow.newLeases`	`integer`	Integer pence (GBP).
`analyses.full.cashFlow.borrowingsDrawn`	`integer`	Integer pence (GBP).
`analyses.full.cashFlow.borrowingsRepaid`	`integer`	Integer pence (GBP).
`analyses.full.cashFlow.exchangeOnCash`	`integer`	Integer pence (GBP).
`analyses.full.cashFlow.debtNonCash`	`integer`	Integer pence (GBP).
`analyses.full.cashFlow.debtMarketAndExchange`	`integer`	Integer pence (GBP).
`analyses.full.cashFlow.restrictedCash`	`object (AccountsRestrictedCash)`nullable	FRS 102 para 7.21.
`analyses.full.cashFlow.restrictedCash.amount`required	`integer`	Integer pence (GBP).
`analyses.full.cashFlow.restrictedCash.commentary`required	`string`
`analyses.full.cashFlow.nonCashTransactions`	`string`nullable
`analyses.full.cashFlow.comparatives`	`object`	Last year’s statement of cash flows, by row key, integer pence. Rolls from last year’s set.
`analyses.full.cashFlow.priorOpeningCash`	`integer`	Integer pence (GBP).
`analyses.full.turnoverByClass`	`array of AccountsAnalysisRow`nullable
`analyses.full.turnoverByClass[].label`required	`string`
`analyses.full.turnoverByClass[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.turnoverByMarket`	`array of AccountsAnalysisRow`nullable
`analyses.full.turnoverByMarket[].label`required	`string`
`analyses.full.turnoverByMarket[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.turnoverAnalysisWithheld`	`boolean`
`analyses.full.priorCharges`	`object (AccountsPriorCharges)`	Last year’s amortisation and depreciation, for the comparative in the operating profit note.
`analyses.full.priorCharges.amortisation`required	`integer`	Integer pence (GBP).
`analyses.full.priorCharges.depreciation`required	`integer`	Integer pence (GBP).
`analyses.full.operatingProfitItems`	`array of AccountsAnalysisRow`nullable
`analyses.full.operatingProfitItems[].label`required	`string`
`analyses.full.operatingProfitItems[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.interestReceivable`	`array of AccountsAnalysisRow`nullable
`analyses.full.interestReceivable[].label`required	`string`
`analyses.full.interestReceivable[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.interestPayable`	`array of AccountsAnalysisRow`nullable
`analyses.full.interestPayable[].label`required	`string`
`analyses.full.interestPayable[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.taxCharge`	`array of AccountsAnalysisRow`nullable
`analyses.full.taxCharge[].label`required	`string`
`analyses.full.taxCharge[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.stocks`	`array of AccountsAnalysisRow`nullable
`analyses.full.stocks[].label`required	`string`
`analyses.full.stocks[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.fairValueInstruments`	`array of AccountsAnalysisRow`nullable
`analyses.full.fairValueInstruments[].label`required	`string`
`analyses.full.fairValueInstruments[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.instrumentGainsAndLosses`	`array of AccountsAnalysisRow`nullable
`analyses.full.instrumentGainsAndLosses[].label`required	`string`
`analyses.full.instrumentGainsAndLosses[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.provisions`	`array of AccountsProvisionMovement`nullable
`analyses.full.provisions[].name`required	`string`
`analyses.full.provisions[].nature`required	`string`
`analyses.full.provisions[].opening`required	`integer`	Integer pence (GBP).
`analyses.full.provisions[].additions`required	`integer`	Integer pence (GBP).
`analyses.full.provisions[].charged`required	`integer`	Integer pence (GBP).
`analyses.full.provisions[].reversed`required	`integer`	Integer pence (GBP).
`analyses.full.provisions[].closing`required	`integer`	Integer pence (GBP).
`analyses.full.deferredTax`	`array of AccountsAnalysisRow`nullable
`analyses.full.deferredTax[].label`required	`string`
`analyses.full.deferredTax[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.charity`	`object (AccountsCharityAnalyses)`	A charity only.
`analyses.charity.fundMoves`	`array of AccountsCharityFundMove`nullable
`analyses.charity.fundMoves[].label`required	`string`
`analyses.charity.fundMoves[].account`required	`string`
`analyses.charity.fundMoves[].from`required	`object (AccountsCharityFundRef)`
`analyses.charity.fundMoves[].from.fundClass`required	`string (AccountsFundClass)`	One of: `unrestricted`, `designated`, `restricted`, `endowment`
`analyses.charity.fundMoves[].from.fundName`	`string`
`analyses.charity.fundMoves[].to`required	`object (AccountsCharityFundRef)`
`analyses.charity.fundMoves[].to.fundClass`required	`string (AccountsFundClass)`	One of: `unrestricted`, `designated`, `restricted`, `endowment`
`analyses.charity.fundMoves[].to.fundName`	`string`
`analyses.charity.fundMoves[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.charity.supportCosts`	`array of AccountsCharitySupportCost`nullable
`analyses.charity.supportCosts[].label`required	`string`
`analyses.charity.supportCosts[].governance`	`boolean`
`analyses.charity.supportCosts[].basis`	`string`
`analyses.charity.supportCosts[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.charity.cashFlow`	`object (AccountsCharityCashFlow)`	What two balance sheets can’t say. SORP Table 11. Positive amounts, this year.
`analyses.charity.cashFlow.depreciation`	`integer`	Integer pence (GBP).
`analyses.charity.cashFlow.purchasesOfFixedAssets`	`integer`	Integer pence (GBP).
`analyses.charity.cashFlow.proceedsOfFixedAssets`	`integer`	Integer pence (GBP).
`analyses.charity.cashFlow.profitOnSaleOfFixedAssets`	`integer`	Integer pence (GBP).
`analyses.charity.cashFlow.purchasesOfInvestments`	`integer`	Integer pence (GBP).
`analyses.charity.cashFlow.proceedsOfInvestments`	`integer`	Integer pence (GBP).
`analyses.charity.cashFlow.newBorrowing`	`integer`	Integer pence (GBP).
`analyses.charity.cashFlow.borrowingRepaid`	`integer`	Integer pence (GBP).
`analyses.charity.cashFlow.comparatives`	`object`	Last year’s statement, by row key.
`noteOverrides`required	`object`	Replacement wording by note id; paragraphs separated by a blank line. Tables always come from the figures.
`currentVersion`required	`object (AccountsTbVersion)`nullable	Null until a trial balance is entered or a file is linked.
`currentVersion.id`required	`string (uuid)`
`currentVersion.version`required	`integer`
`currentVersion.source`required	`string (AccountsSource)`	One of: `direct`, `working_papers`
`currentVersion.sourceLabel`required	`string`nullable
`currentVersion.createdByName`required	`string`nullable
`currentVersion.createdAt`required	`string (date-time)`
`currentVersion.lines`required	`array of AccountsTbLine`
`currentVersion.lines[].lineId`required	`string`nullable
`currentVersion.lines[].name`required	`string`
`currentVersion.lines[].finalPence`required	`integer`	This year, final. Integer pence, debit positive.
`currentVersion.lines[].pyPence`required	`integer`	Last year. Integer pence, debit positive.
`currentVersion.lines[].fundClass`	`string (AccountsFundClass)`	One of: `unrestricted`, `designated`, `restricted`, `endowment`
`currentVersion.lines[].fundName`	`string`
`currentVersion.fixedAssetMovements`required	`array of AccountsFixedAssetClass`nullable	The file’s fixed asset movements as read. Null for a direct version.
`currentVersion.fixedAssetMovements[].name`required	`string`
`currentVersion.fixedAssetMovements[].kind`	`string (AccountsFixedAssetKind)`	One of: `intangible`, `tangible`, `investment`
`currentVersion.fixedAssetMovements[].costOpening`required	`integer`	Integer pence (GBP).
`currentVersion.fixedAssetMovements[].additions`required	`integer`	Integer pence (GBP).
`currentVersion.fixedAssetMovements[].disposals`required	`integer`	Integer pence (GBP).
`currentVersion.fixedAssetMovements[].revaluation`	`integer`	Integer pence (GBP).
`currentVersion.fixedAssetMovements[].transfers`	`integer`	Integer pence (GBP).
`currentVersion.fixedAssetMovements[].costClosing`required	`integer`	Integer pence (GBP).
`currentVersion.fixedAssetMovements[].depreciationOpening`required	`integer`	Integer pence (GBP).
`currentVersion.fixedAssetMovements[].chargeForYear`required	`integer`	Integer pence (GBP).
`currentVersion.fixedAssetMovements[].onDisposals`required	`integer`	Integer pence (GBP).
`currentVersion.fixedAssetMovements[].otherAdjustments`	`integer`	Integer pence (GBP).
`currentVersion.fixedAssetMovements[].depreciationClosing`required	`integer`	Integer pence (GBP).
`currentVersion.sourceEngagementId`required	`string (uuid)`nullable
`versions`required	`array of AccountsTbVersionSummary`
`versions[].id`required	`string (uuid)`
`versions[].version`required	`integer`
`versions[].source`required	`string (AccountsSource)`	One of: `direct`, `working_papers`
`versions[].sourceLabel`required	`string`nullable
`versions[].createdByName`required	`string`nullable
`versions[].createdAt`required	`string (date-time)`
`figuresHash`required	`string`	Fingerprint of everything on the accounts. Any change moves it. Send it back to approve.
`signatoryName`required	`string`nullable
`approvedByName`required	`string`nullable
`approvedAt`required	`string (date-time)`nullable
`rolledFromSetId`required	`string (uuid)`nullable
`problems`required	`array of AccountsProblem`	Everything that stops the accounts being finished.
`problems[].code`required	`string`	Stable code.
`problems[].message`required	`string`
`problems[].severity`required	`string (AccountsProblemSeverity)`	A blocker stops approval. A warning needs a person to look. One of: `blocker`, `warning`
`problems[].noteId`	`string (AccountsNoteId)`	One of: `reduced_disclosure`, `judgements_estimates`, `turnover`, `operating_profit`, `auditor_remuneration`, `directors_remuneration`, `interest_receivable`, `interest_payable`, `tax_on_profit`, `intangible_assets`, `tangible_assets`, `fixed_asset_investments`, `related_undertakings`, `stocks`, `financial_instruments`, `deferred_tax`, `reserves`, `leases`, `pensions`, `contingencies`, `controlling_party`, `cash_and_net_debt`, `general_information`, `accounting_policies`, `employees`, `fixed_assets`, `debtors`, `creditors_within_one_year`, `creditors_after_one_year`, `indebtedness`, `provisions`, `share_capital`, `dividends`, `commitments`, `off_balance_sheet`, `exceptional_items`, `director_advances`, `related_parties`, `parent_undertaking`, `post_balance_sheet_events`, `transition`, `members_remuneration`, `members_interests`, `members_particulars`, `capital_account`, `charity_income`, `charity_expenditure`, `charity_support_costs`, `charity_grants`, `charity_staff`, `charity_trustees`, `charity_key_management`, `charity_scrutiny_fees`, `charity_ex_gratia`, `charity_comparative_sofa`, `charity_funds`, `charity_net_assets_by_fund`, `charity_reserves`, `charity_other_notes`, `partners_accounts`
`size`required	`object (AccountsSize)`nullable	FRS102_FULL only.
`size.size`required	`string (AccountsCompanySize)`	How it qualified last year (CA 2006 s465(2)). Null for a first financial year. One of: `small`, `medium`, `large`
`size.needsLastYear`required	`boolean`	It turns on how the company qualified last year, and nobody has said.
`size.excluded`required	`boolean`	CA 2006 ss384, 467 take it out, whatever the figures say.
`size.reasons`required	`array of string`
`size.source`required	`string`	Which law’s limits were used.
`charity`required	`object (AccountsCharityReporting)`nullable	A charity only.
`charity.jurisdiction`required	`string (AccountsCharityJurisdiction)`	One of: `england_wales`, `scotland`, `northern_ireland`
`charity.tier`required	`number`nullable	SORP para 35. Null on receipts and payments.
`charity.grossIncomePence`required	`integer`	Integer pence (GBP).
`charity.grossAssetsPence`required	`integer`	Integer pence (GBP).
`charity.scrutiny`required	`string (AccountsCharityScrutiny)`	One of: `none`, `examination`, `qualified_examination`, `audit`
`charity.scrutinyLabel`required	`string`
`charity.scrutinyBasis`required	`array of string`
`charity.mayUseReceiptsAndPayments`required	`boolean`
`charity.mustUseAccruals`required	`boolean`
`charity.companySmall`required	`boolean`nullable	A charitable company only, on this year’s figures.
`charity.cashFlowRequired`required	`boolean`
`charity.sorp2026Applies`required	`boolean`
`charity.filing`required	`array of AccountsCharityFiling`
`charity.filing[].jurisdiction`required	`string (AccountsCharityJurisdiction)`	One of: `england_wales`, `scotland`, `northern_ireland`
`charity.filing[].regulator`required	`string`
`charity.filing[].due`required	`string (date)`	example "2026-03-31"
`charity.filing[].what`required	`string`
`charity.filing[].source`required	`string`
`charity.noRegulatorFiling`required	`string`
`charity.questions`required	`array of AccountsCharityQuestion`
`charity.questions[].id`required	`string`
`charity.questions[].group`required	`string`
`charity.questions[].ask`required	`string`
`charity.questions[].reference`required	`string`
`charity.questions[].force`required	`string (AccountsCharityQuestionForce)`	One of: `must`, `should`, `may`
`charity.questions[].orNone`required	`boolean`	“None” is a fair answer.
`canApprove`required	`boolean`
`cannotApproveReason`required	`string`nullable
`documents`required	`object (AccountsDocuments)`	Both variants, or the one asked for.
`documents.full`	`object (AccountsDocument)`	The accounts, ordered and ready to render.
`documents.full.entity`	`string (AccountsEntity)`	Left out: a company. One of: `company`, `llp`, `sole_trader`, `partnership`, `charity`
`documents.full.framework`required	`string (AccountsFramework)`	One of: `FRS105`, `FRS102_1A`, `FRS102_FULL`, `NON_STATUTORY`, `CHARITY_SORP`, `CHARITY_RP`
`documents.full.variant`required	`string (AccountsVariant)`	`full` is for members. `filleted` is the copy prepared for Companies House: no profit and loss account and no directors’ report. One of: `full`, `filleted`
`documents.full.period`required	`object (AccountsPeriod)`
`documents.full.period.start`required	`string (date)`	example "2026-03-31"
`documents.full.period.end`required	`string (date)`	example "2026-03-31"
`documents.full.period.priorStart`	`string (date)`	example "2026-03-31"
`documents.full.period.priorEnd`	`string (date)`	example "2026-03-31"
`documents.full.sections`required	`array of AccountsSection`
`documents.full.sections[].kind`required	`string (AccountsSectionKind)`	One of: `front_matter`, `revision_statement`, `company_information`, `strategic_report`, `directors_report`, `auditors_report`, `accountants_report`, `trustees_report`, `examiners_report`, `table_statement`, `profit_and_loss`, `comprehensive_income`, `balance_sheet`, `changes_in_equity`, `cash_flow`, `notes`
`documents.full.sections[].title`required	`string`
`documents.full.sections[].companyName`	`string`	front_matter.
`documents.full.sections[].registeredNumber`	`string`	front_matter.
`documents.full.sections[].subtitle`	`string`	front_matter.
`documents.full.sections[].contents`	`array of string`	front_matter: the titles of the sections that follow.
`documents.full.sections[].entries`	`array of AccountsInformationEntry`	company_information.
`documents.full.sections[].entries[].label`required	`string`
`documents.full.sections[].entries[].value`required	`string`
`documents.full.sections[].paragraphs`	`array of string`	directors_report, revision_statement and auditors_report.
`documents.full.sections[].strategicParagraphs`	`array of AccountsStrategicParagraph`	strategic_report: a person’s words, under headings.
`documents.full.sections[].strategicParagraphs[].heading`required	`string`
`documents.full.sections[].strategicParagraphs[].text`required	`string`
`documents.full.sections[].strategicParagraphs[].concept`required	`string (AccountsStrategicConcept)`	One of: `fair_review`, `principal_risks`, `kpis`, `non_financial`, `section_172`, `sustainability`
`documents.full.sections[].opinion`	`string (AccountsAuditOpinion)`nullable	auditors_report. One of: `unqualified`, `qualified`, `adverse`, `disclaimer`
`documents.full.sections[].auditorName`	`string`nullable	auditors_report.
`documents.full.sections[].seniorStatutoryAuditor`	`string`nullable	auditors_report.
`documents.full.sections[].reportDate`	`string (date)`nullable	auditors_report. example "2026-03-31"
`documents.full.sections[].address`	`string`nullable	auditors_report and accountants_report.
`documents.full.sections[].firmName`	`string`nullable	accountants_report.
`documents.full.sections[].groups`	`array of AccountsTrusteesReportGroup`	trustees_report: a person’s answers, under the SORP’s headings.
`documents.full.sections[].groups[].heading`required	`string`
`documents.full.sections[].groups[].paragraphs`required	`array of string`
`documents.full.sections[].declarations`	`array of string`	trustees_report: fixed company law statements.
`documents.full.sections[].examinerName`	`string`nullable	examiners_report.
`documents.full.sections[].qualification`	`string`nullable	examiners_report.
`documents.full.sections[].qualifyingBasis`	`string`nullable	examiners_report.
`documents.full.sections[].tables`	`array of AccountsTable`	changes_in_equity: one table a year, a column for each component. table_statement: the SoFA, a receipts and payments account or a statement of assets and liabilities, a column for each class of fund.
`documents.full.sections[].tables[].id`required	`string`
`documents.full.sections[].tables[].unit`required	`string (AccountsTableUnit)`	One of: `pence`, `count`
`documents.full.sections[].tables[].columns`required	`array of AccountsColumn`
`documents.full.sections[].tables[].columns[].label`required	`string`
`documents.full.sections[].tables[].rows`required	`array of AccountsTableRow`
`documents.full.sections[].tables[].rows[].label`required	`string`
`documents.full.sections[].tables[].rows[].values`required	`array of integer`	One cell per column. Whole pounds in pence for `unit: pence`, plain numbers for `count`. Null is blank.
`documents.full.sections[].tables[].rows[].kind`	`string (AccountsRowKind)`	One of: `line`, `sub`, `total`, `heading`
`documents.full.sections[].keys`	`array of string`	cash_flow: a stable key for each row.
`documents.full.sections[].originalApprovedOn`	`string (date)`	revision_statement. example "2026-03-31"
`documents.full.sections[].revisionApprovedOn`	`string (date)`nullable	revision_statement: null until recorded. example "2026-03-31"
`documents.full.sections[].references`	`array of string`	revision_statement: the authority for it.
`documents.full.sections[].smallCompaniesStatement`	`string`	directors_report: the s419(2) statement.
`documents.full.sections[].signature`	`object (AccountsSignature)`	directors_report and balance_sheet.
`documents.full.sections[].signature.name`required	`string`nullable
`documents.full.sections[].signature.capacity`required	`string`
`documents.full.sections[].signature.date`required	`string (date)`nullable	Blank until a person records the approval. example "2026-03-31"
`documents.full.sections[].columns`	`array of AccountsColumn`	profit_and_loss, comprehensive_income, balance_sheet and cash_flow.
`documents.full.sections[].columns[].label`required	`string`
`documents.full.sections[].rows`	`array of AccountsStatementLine`	profit_and_loss, comprehensive_income, balance_sheet and cash_flow.
`documents.full.sections[].rows[].label`required	`string`
`documents.full.sections[].rows[].values`required	`array of integer`	[this year, last year]: whole pounds, in pence. Null is blank. Signed: income, assets and equity positive; costs and liabilities negative.
`documents.full.sections[].rows[].kind`required	`string (AccountsRowKind)`	One of: `line`, `sub`, `total`, `heading`
`documents.full.sections[].rows[].indent`	`boolean`
`documents.full.sections[].rows[].note`	`integer`	The number of the note that supports this line.
`documents.full.sections[].statements`	`array of AccountsStatutoryStatement`	balance_sheet: directly above the signature, in this order.
`documents.full.sections[].statements[].id`required	`string`
`documents.full.sections[].statements[].text`required	`string`
`documents.full.sections[].statements[].reference`required	`string`
`documents.full.sections[].roundingNote`	`string`	balance_sheet.
`documents.full.sections[].atFootOfBalanceSheet`	`boolean`	notes: FRS 105 para 6.2, the notes sit at the foot of the balance sheet.
`documents.full.sections[].notes`	`array of AccountsNote`	notes.
`documents.full.sections[].notes[].id`required	`string (AccountsNoteId)`	One of: `reduced_disclosure`, `judgements_estimates`, `turnover`, `operating_profit`, `auditor_remuneration`, `directors_remuneration`, `interest_receivable`, `interest_payable`, `tax_on_profit`, `intangible_assets`, `tangible_assets`, `fixed_asset_investments`, `related_undertakings`, `stocks`, `financial_instruments`, `deferred_tax`, `reserves`, `leases`, `pensions`, `contingencies`, `controlling_party`, `cash_and_net_debt`, `general_information`, `accounting_policies`, `employees`, `fixed_assets`, `debtors`, `creditors_within_one_year`, `creditors_after_one_year`, `indebtedness`, `provisions`, `share_capital`, `dividends`, `commitments`, `off_balance_sheet`, `exceptional_items`, `director_advances`, `related_parties`, `parent_undertaking`, `post_balance_sheet_events`, `transition`, `members_remuneration`, `members_interests`, `members_particulars`, `capital_account`, `charity_income`, `charity_expenditure`, `charity_support_costs`, `charity_grants`, `charity_staff`, `charity_trustees`, `charity_key_management`, `charity_scrutiny_fees`, `charity_ex_gratia`, `charity_comparative_sofa`, `charity_funds`, `charity_net_assets_by_fund`, `charity_reserves`, `charity_other_notes`, `partners_accounts`
`documents.full.sections[].notes[].number`required	`integer`	1-based, in order of appearance.
`documents.full.sections[].notes[].title`required	`string`
`documents.full.sections[].notes[].paragraphs`required	`array of string`
`documents.full.sections[].notes[].tables`required	`array of AccountsTable`
`documents.full.sections[].notes[].tables[].id`required	`string`
`documents.full.sections[].notes[].tables[].unit`required	`string (AccountsTableUnit)`	One of: `pence`, `count`
`documents.full.sections[].notes[].tables[].columns`required	`array of AccountsColumn`
`documents.full.sections[].notes[].tables[].columns[].label`required	`string`
`documents.full.sections[].notes[].tables[].rows`required	`array of AccountsTableRow`
`documents.full.sections[].notes[].tables[].rows[].label`required	`string`
`documents.full.sections[].notes[].tables[].rows[].values`required	`array of integer`	One cell per column. Whole pounds in pence for `unit: pence`, plain numbers for `count`. Null is blank.
`documents.full.sections[].notes[].tables[].rows[].kind`	`string (AccountsRowKind)`	One of: `line`, `sub`, `total`, `heading`
`documents.full.sections[].notes[].overridden`required	`boolean`	Edited wording replaced the default.
`documents.full.sections[].notes[].references`required	`array of string`	Authority for the note.
`documents.filleted`	`object (AccountsDocument)`	The accounts, ordered and ready to render.
`documents.filleted.entity`	`string (AccountsEntity)`	Left out: a company. One of: `company`, `llp`, `sole_trader`, `partnership`, `charity`
`documents.filleted.framework`required	`string (AccountsFramework)`	One of: `FRS105`, `FRS102_1A`, `FRS102_FULL`, `NON_STATUTORY`, `CHARITY_SORP`, `CHARITY_RP`
`documents.filleted.variant`required	`string (AccountsVariant)`	`full` is for members. `filleted` is the copy prepared for Companies House: no profit and loss account and no directors’ report. One of: `full`, `filleted`
`documents.filleted.period`required	`object (AccountsPeriod)`
`documents.filleted.period.start`required	`string (date)`	example "2026-03-31"
`documents.filleted.period.end`required	`string (date)`	example "2026-03-31"
`documents.filleted.period.priorStart`	`string (date)`	example "2026-03-31"
`documents.filleted.period.priorEnd`	`string (date)`	example "2026-03-31"
`documents.filleted.sections`required	`array of AccountsSection`
`documents.filleted.sections[].kind`required	`string (AccountsSectionKind)`	One of: `front_matter`, `revision_statement`, `company_information`, `strategic_report`, `directors_report`, `auditors_report`, `accountants_report`, `trustees_report`, `examiners_report`, `table_statement`, `profit_and_loss`, `comprehensive_income`, `balance_sheet`, `changes_in_equity`, `cash_flow`, `notes`
`documents.filleted.sections[].title`required	`string`
`documents.filleted.sections[].companyName`	`string`	front_matter.
`documents.filleted.sections[].registeredNumber`	`string`	front_matter.
`documents.filleted.sections[].subtitle`	`string`	front_matter.
`documents.filleted.sections[].contents`	`array of string`	front_matter: the titles of the sections that follow.
`documents.filleted.sections[].entries`	`array of AccountsInformationEntry`	company_information.
`documents.filleted.sections[].entries[].label`required	`string`
`documents.filleted.sections[].entries[].value`required	`string`
`documents.filleted.sections[].paragraphs`	`array of string`	directors_report, revision_statement and auditors_report.
`documents.filleted.sections[].strategicParagraphs`	`array of AccountsStrategicParagraph`	strategic_report: a person’s words, under headings.
`documents.filleted.sections[].strategicParagraphs[].heading`required	`string`
`documents.filleted.sections[].strategicParagraphs[].text`required	`string`
`documents.filleted.sections[].strategicParagraphs[].concept`required	`string (AccountsStrategicConcept)`	One of: `fair_review`, `principal_risks`, `kpis`, `non_financial`, `section_172`, `sustainability`
`documents.filleted.sections[].opinion`	`string (AccountsAuditOpinion)`nullable	auditors_report. One of: `unqualified`, `qualified`, `adverse`, `disclaimer`
`documents.filleted.sections[].auditorName`	`string`nullable	auditors_report.
`documents.filleted.sections[].seniorStatutoryAuditor`	`string`nullable	auditors_report.
`documents.filleted.sections[].reportDate`	`string (date)`nullable	auditors_report. example "2026-03-31"
`documents.filleted.sections[].address`	`string`nullable	auditors_report and accountants_report.
`documents.filleted.sections[].firmName`	`string`nullable	accountants_report.
`documents.filleted.sections[].groups`	`array of AccountsTrusteesReportGroup`	trustees_report: a person’s answers, under the SORP’s headings.
`documents.filleted.sections[].groups[].heading`required	`string`
`documents.filleted.sections[].groups[].paragraphs`required	`array of string`
`documents.filleted.sections[].declarations`	`array of string`	trustees_report: fixed company law statements.
`documents.filleted.sections[].examinerName`	`string`nullable	examiners_report.
`documents.filleted.sections[].qualification`	`string`nullable	examiners_report.
`documents.filleted.sections[].qualifyingBasis`	`string`nullable	examiners_report.
`documents.filleted.sections[].tables`	`array of AccountsTable`	changes_in_equity: one table a year, a column for each component. table_statement: the SoFA, a receipts and payments account or a statement of assets and liabilities, a column for each class of fund.
`documents.filleted.sections[].tables[].id`required	`string`
`documents.filleted.sections[].tables[].unit`required	`string (AccountsTableUnit)`	One of: `pence`, `count`
`documents.filleted.sections[].tables[].columns`required	`array of AccountsColumn`
`documents.filleted.sections[].tables[].columns[].label`required	`string`
`documents.filleted.sections[].tables[].rows`required	`array of AccountsTableRow`
`documents.filleted.sections[].tables[].rows[].label`required	`string`
`documents.filleted.sections[].tables[].rows[].values`required	`array of integer`	One cell per column. Whole pounds in pence for `unit: pence`, plain numbers for `count`. Null is blank.
`documents.filleted.sections[].tables[].rows[].kind`	`string (AccountsRowKind)`	One of: `line`, `sub`, `total`, `heading`
`documents.filleted.sections[].keys`	`array of string`	cash_flow: a stable key for each row.
`documents.filleted.sections[].originalApprovedOn`	`string (date)`	revision_statement. example "2026-03-31"
`documents.filleted.sections[].revisionApprovedOn`	`string (date)`nullable	revision_statement: null until recorded. example "2026-03-31"
`documents.filleted.sections[].references`	`array of string`	revision_statement: the authority for it.
`documents.filleted.sections[].smallCompaniesStatement`	`string`	directors_report: the s419(2) statement.
`documents.filleted.sections[].signature`	`object (AccountsSignature)`	directors_report and balance_sheet.
`documents.filleted.sections[].signature.name`required	`string`nullable
`documents.filleted.sections[].signature.capacity`required	`string`
`documents.filleted.sections[].signature.date`required	`string (date)`nullable	Blank until a person records the approval. example "2026-03-31"
`documents.filleted.sections[].columns`	`array of AccountsColumn`	profit_and_loss, comprehensive_income, balance_sheet and cash_flow.
`documents.filleted.sections[].columns[].label`required	`string`
`documents.filleted.sections[].rows`	`array of AccountsStatementLine`	profit_and_loss, comprehensive_income, balance_sheet and cash_flow.
`documents.filleted.sections[].rows[].label`required	`string`
`documents.filleted.sections[].rows[].values`required	`array of integer`	[this year, last year]: whole pounds, in pence. Null is blank. Signed: income, assets and equity positive; costs and liabilities negative.
`documents.filleted.sections[].rows[].kind`required	`string (AccountsRowKind)`	One of: `line`, `sub`, `total`, `heading`
`documents.filleted.sections[].rows[].indent`	`boolean`
`documents.filleted.sections[].rows[].note`	`integer`	The number of the note that supports this line.
`documents.filleted.sections[].statements`	`array of AccountsStatutoryStatement`	balance_sheet: directly above the signature, in this order.
`documents.filleted.sections[].statements[].id`required	`string`
`documents.filleted.sections[].statements[].text`required	`string`
`documents.filleted.sections[].statements[].reference`required	`string`
`documents.filleted.sections[].roundingNote`	`string`	balance_sheet.
`documents.filleted.sections[].atFootOfBalanceSheet`	`boolean`	notes: FRS 105 para 6.2, the notes sit at the foot of the balance sheet.
`documents.filleted.sections[].notes`	`array of AccountsNote`	notes.
`documents.filleted.sections[].notes[].id`required	`string (AccountsNoteId)`	One of: `reduced_disclosure`, `judgements_estimates`, `turnover`, `operating_profit`, `auditor_remuneration`, `directors_remuneration`, `interest_receivable`, `interest_payable`, `tax_on_profit`, `intangible_assets`, `tangible_assets`, `fixed_asset_investments`, `related_undertakings`, `stocks`, `financial_instruments`, `deferred_tax`, `reserves`, `leases`, `pensions`, `contingencies`, `controlling_party`, `cash_and_net_debt`, `general_information`, `accounting_policies`, `employees`, `fixed_assets`, `debtors`, `creditors_within_one_year`, `creditors_after_one_year`, `indebtedness`, `provisions`, `share_capital`, `dividends`, `commitments`, `off_balance_sheet`, `exceptional_items`, `director_advances`, `related_parties`, `parent_undertaking`, `post_balance_sheet_events`, `transition`, `members_remuneration`, `members_interests`, `members_particulars`, `capital_account`, `charity_income`, `charity_expenditure`, `charity_support_costs`, `charity_grants`, `charity_staff`, `charity_trustees`, `charity_key_management`, `charity_scrutiny_fees`, `charity_ex_gratia`, `charity_comparative_sofa`, `charity_funds`, `charity_net_assets_by_fund`, `charity_reserves`, `charity_other_notes`, `partners_accounts`
`documents.filleted.sections[].notes[].number`required	`integer`	1-based, in order of appearance.
`documents.filleted.sections[].notes[].title`required	`string`
`documents.filleted.sections[].notes[].paragraphs`required	`array of string`
`documents.filleted.sections[].notes[].tables`required	`array of AccountsTable`
`documents.filleted.sections[].notes[].tables[].id`required	`string`
`documents.filleted.sections[].notes[].tables[].unit`required	`string (AccountsTableUnit)`	One of: `pence`, `count`
`documents.filleted.sections[].notes[].tables[].columns`required	`array of AccountsColumn`
`documents.filleted.sections[].notes[].tables[].columns[].label`required	`string`
`documents.filleted.sections[].notes[].tables[].rows`required	`array of AccountsTableRow`
`documents.filleted.sections[].notes[].tables[].rows[].label`required	`string`
`documents.filleted.sections[].notes[].tables[].rows[].values`required	`array of integer`	One cell per column. Whole pounds in pence for `unit: pence`, plain numbers for `count`. Null is blank.
`documents.filleted.sections[].notes[].tables[].rows[].kind`	`string (AccountsRowKind)`	One of: `line`, `sub`, `total`, `heading`
`documents.filleted.sections[].notes[].overridden`required	`boolean`	Edited wording replaced the default.
`documents.filleted.sections[].notes[].references`required	`array of string`	Authority for the note.
`approverRole`required	`string (ApproverRole)`	Who may approve in this firm: partners only, or managers and partners. One of: `partner`, `manager`
`reviewPoints`required	`array of AccountsReviewPoint`	Open points stop the approval.
`reviewPoints[].id`required	`string (uuid)`
`reviewPoints[].area`required	`string`nullable
`reviewPoints[].text`required	`string`
`reviewPoints[].status`required	`string (AccountsReviewPointStatus)`	One of: `open`, `cleared`
`reviewPoints[].raisedByName`required	`string`nullable
`reviewPoints[].clearedByName`required	`string`nullable
`reviewPoints[].clearedAt`required	`string (date-time)`nullable
`reviewPoints[].createdAt`required	`string (date-time)`
`reviewerNames`required	`array of string`	Who sending for review goes to, by name: the client’s partner, or every partner where the record names none, and its manager.
`ixbrl`required	`object (AccountsIxbrlSummary)`	What stops each tagged file being filed. Download it from `GET /accounts/{id}/ixbrl`.
`ixbrl.full`required	`object (AccountsIxbrlVersion)`
`ixbrl.full.readyToFile`required	`boolean`	Whether anything Tolvi can check stops this file being filed. It doesn’t mean Companies House or HMRC would accept it.
`ixbrl.full.problems`required	`array of AccountsIxbrlProblem`
`ixbrl.full.problems[].code`required	`string`
`ixbrl.full.problems[].severity`required	`string (AccountsIxbrlProblemSeverity)`	One of: `blocker`, `warning`
`ixbrl.full.problems[].message`required	`string`
`ixbrl.filleted`required	`object (AccountsIxbrlVersion)`
`ixbrl.filleted.readyToFile`required	`boolean`	Whether anything Tolvi can check stops this file being filed. It doesn’t mean Companies House or HMRC would accept it.
`ixbrl.filleted.problems`required	`array of AccountsIxbrlProblem`
`ixbrl.filleted.problems[].code`required	`string`
`ixbrl.filleted.problems[].severity`required	`string (AccountsIxbrlProblemSeverity)`	One of: `blocker`, `warning`
`ixbrl.filleted.problems[].message`required	`string`
`companiesHouse`required	`object (ChFilingState)`	Delivering these accounts to Companies House. Switched off until Companies House’s test service has been passed.
`companiesHouse.filingEnabled`required	`boolean`
`companiesHouse.cannotFileReason`required	`string`nullable	Why filing can’t be started now, in plain words. Null when it can.
`companiesHouse.submissions`required	`array of ChSubmission`
`companiesHouse.submissions[].id`required	`string (uuid)`
`companiesHouse.submissions[].variant`required	`string (AccountsVariant)`	`full` is for members. `filleted` is the copy prepared for Companies House: no profit and loss account and no directors’ report. One of: `full`, `filleted`
`companiesHouse.submissions[].mode`required	`string (ChSubmissionMode)`	One of: `test`, `live`
`companiesHouse.submissions[].status`required	`string (ChSubmissionStatus)`	One of: `pending`, `received`, `parked`, `accepted`, `rejected`, `unknown`
`companiesHouse.submissions[].statusText`required	`string`	In plain words, for the screen.
`companiesHouse.submissions[].submissionNumber`required	`string`	Quote this to Companies House.
`companiesHouse.submissions[].reasons`required	`array of string`	Why it was refused, in plain words.
`companiesHouse.submissions[].examinerComment`required	`string`nullable
`companiesHouse.submissions[].receivedAt`required	`string`nullable	The gateway’s timestamp, when it gave one.
`companiesHouse.submissions[].submittedByName`required	`string`nullable
`companiesHouse.submissions[].createdAt`required	`string (date-time)`
`revisionOfSetId`required	`string (uuid)`nullable	The approved set these revised accounts replace.
`revision`required	`object (AccountsRevisionFacts)`nullable	Revised accounts only.
`revision.originalApprovedOn`required	`string (date)`	The date the board approved the accounts these replace. example "2026-03-31"
`revision.nonCompliance`	`string`	The respects in which the original accounts did not comply with the Companies Act 2006.
`revision.consequentialAmendments`	`string`nullable	Significant amendments made as a consequence. Null is none.
`revisedBySetId`required	`string (uuid)`nullable	Revised accounts started from this set, approved or not.
`revisionDeliverBy`required	`string (date)`nullable	Approved revised accounts: 28 days from the date of revision (SI 2008/373 regs 12, 14). example "2026-03-31"

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 409 Conflict, 422 Unprocessable content, 429 Too many requests, as problem details (application/problem+json).

List statement lines

GET/api/v1/accounts/statement-lines

Scopes: accounts:read

The lines a trial balance account can go to, in accounts order. framework=FRS102_FULL adds intangibles, investments, Format 2 and other comprehensive income. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for GET /api/v1/accounts/statement-lines
Name	In	Type	Description
`entity`	query	`string`	`llp` adds members’ lines. `NON_STATUTORY` has capital and drawings. One of: `company`, `llp`, `sole_trader`, `partnership`, `charity`
`framework`	query	`string`	One of: `FRS105`, `FRS102_1A`, `FRS102_FULL`, `NON_STATUTORY`, `CHARITY_SORP`, `CHARITY_RP`

Responses

200 OK, `application/json`

Body: object (AccountsStatementLines).

200 OK response for GET /api/v1/accounts/statement-lines
Field	Type	Description
`items`required	`array of AccountsStatementLineOption`
`items[].id`required	`string`
`items[].label`required	`string`
`items[].statement`required	`string (AccountsStatement)`	One of: `balance_sheet`, `equity`, `profit_and_loss`
`items[].normalBalance`required	`string (AccountsNormalBalance)`	The side a balance usually sits on. One of: `debit`, `credit`
`items[].notUnderFrs105`	`boolean`	Not allowed under FRS 105 para 24.7.
`items[].format`	`string (AccountsPlFormat)`	Full FRS 102: the profit and loss format this line belongs to. One of: `format1`, `format2`
`items[].oci`	`boolean`	Full FRS 102: other comprehensive income.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 429 Too many requests, as problem details (application/problem+json).

Get accounts

GET/api/v1/accounts/{id}

Scopes: accounts:read

The set, the full version for members and the filleted version prepared for Companies House (or the one asked for), every problem, and whether a linked Working Papers file has changed (sourceChanged). A change to the file never moves the figures here. This doesn’t file anything. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for GET /api/v1/accounts/{id}
Name	In	Type	Description
`id`required	path	`string (uuid)`
`variant`	query	`string`	Left out: both versions. One of: `full`, `filleted`

Responses

200 OK, `application/json`

Body: object (AccountsSet).

A company’s accounts for one period end. Draft until people record the directors’ approval.

The fields are as shown above.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Change accounts

PATCH/api/v1/accounts/{id}

Scopes: accounts:write
Role: Preparer or above

Preparers and above: the company, facts, analyses and note wording. Any real change to approved accounts returns them to draft and loses the approval.

Needs the Preparer role or above. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for PATCH /api/v1/accounts/{id}
Name	In	Type	Description
`id`required	path	`string (uuid)`

Request body

Required. application/json: object (UpdateAccountsSetRequest).

Each part given replaces that part whole, so a fact can be taken back to not answered by leaving it out. Any real change to an approved set returns it to draft and loses the approval.

Request body for PATCH /api/v1/accounts/{id}
Field	Type	Description
`framework`	`string (AccountsFramework)`	One of: `FRS105`, `FRS102_1A`, `FRS102_FULL`, `NON_STATUTORY`, `CHARITY_SORP`, `CHARITY_RP`
`company`	`object (AccountsCompany)`	The company, LLP or business as the accounts state it. `directors` holds an LLP’s members, or a proprietor or partners.
`company.name`required	`string`
`company.registeredNumber`required	`string`
`company.registeredOffice`required	`string`
`company.jurisdiction`	`string (AccountsJurisdiction)`	One of: `England and Wales`, `Scotland`, `Wales`, `Northern Ireland`
`company.form`	`string (AccountsCompanyForm)`	One of: `private_limited_by_shares`, `private_limited_by_guarantee`
`company.directors`required	`array of AccountsDirector`
`company.directors[].name`required	`string`
`company.directors[].appointedOn`	`string (date)`	example "2026-03-31"
`company.directors[].resignedOn`	`string (date)`	example "2026-03-31"
`company.directors[].designated`	`boolean`	An LLP’s designated member.
`company.secretary`	`string`nullable
`company.principalActivity`	`string`
`company.beingWoundUp`	`boolean`
`inputs`	`object (AccountsInputs)`	Facts for the notes and statements. Left out means not answered, so a problem asks for it where it is needed. Null means answered, nothing to disclose: the note drops out and later notes renumber.
`inputs.averageEmployees`	`object (AccountsEmployees)`	Average persons employed (CA 2006 s411).
`inputs.averageEmployees.thisYear`required	`integer`	at least 0
`inputs.averageEmployees.lastYear`required	`integer`nullable	at least 0
`inputs.offBalanceSheetArrangements`	`string`nullable
`inputs.commitments`	`object (AccountsCommitments)`nullable
`inputs.commitments.total`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.commitments.description`required	`string`
`inputs.commitments.pensions`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.commitments.groupUndertakings`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.commitments.participatingInterests`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.commitments.securityGiven`	`string`
`inputs.directorAdvances`	`array of AccountsDirectorAdvance`nullable
`inputs.directorAdvances[].director`required	`string`
`inputs.directorAdvances[].interestRate`required	`string`
`inputs.directorAdvances[].mainConditions`required	`string`
`inputs.directorAdvances[].opening`required	`integer`	Integer pence (GBP).
`inputs.directorAdvances[].advanced`required	`integer`	Integer pence (GBP).
`inputs.directorAdvances[].repaid`required	`integer`	Integer pence (GBP).
`inputs.directorAdvances[].writtenOff`required	`integer`	Integer pence (GBP).
`inputs.directorAdvances[].waived`required	`integer`	Integer pence (GBP).
`inputs.directorAdvances[].closing`required	`integer`	Integer pence (GBP).
`inputs.directorGuarantees`	`array of AccountsDirectorGuarantee`nullable
`inputs.directorGuarantees[].director`required	`string`
`inputs.directorGuarantees[].mainTerms`required	`string`
`inputs.directorGuarantees[].maximumLiability`required	`integer`	Integer pence (GBP).
`inputs.directorGuarantees[].amountPaidOrIncurred`required	`integer`	Integer pence (GBP).
`inputs.relatedParties`	`string`nullable
`inputs.parentUndertaking`	`object (AccountsParentUndertaking)`nullable
`inputs.parentUndertaking.name`required	`string`
`inputs.parentUndertaking.registeredOffice`required	`string`
`inputs.postBalanceSheetEvents`	`string`nullable
`inputs.goingConcern`	`object (AccountsGoingConcern)`
`inputs.goingConcern.basis`required	`string (AccountsGoingConcernBasis)`	One of: `going_concern`, `not_going_concern`
`inputs.goingConcern.disclosure`	`string`
`inputs.dividends`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.shareCapital`	`object (AccountsShareCapital)`nullable
`inputs.shareCapital.description`required	`string`
`inputs.shareCapital.rows`	`array of AccountsAnalysisRow`
`inputs.shareCapital.rows[].label`required	`string`
`inputs.shareCapital.rows[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.exceptionalItems`	`array of AccountsExceptionalItem`nullable
`inputs.exceptionalItems[].description`required	`string`
`inputs.exceptionalItems[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.transitionExplanation`	`string`nullable
`inputs.depreciationPolicy`	`string`
`inputs.politicalGiving`	`object (AccountsPoliticalGiving)`nullable
`inputs.politicalGiving.donations`	`array of AccountsPoliticalDonation`
`inputs.politicalGiving.donations[].recipient`required	`string`
`inputs.politicalGiving.donations[].amount`required	`integer`	Integer pence (GBP).
`inputs.politicalGiving.expenditure`	`integer`	Integer pence (GBP).
`inputs.politicalGiving.nonUkContributions`	`integer`	Integer pence (GBP).
`inputs.politicalGiving.whollyOwnedSubsidiaryOfUkCompany`	`boolean`
`inputs.auditExemption`	`object (AccountsAuditExemption)`
`inputs.auditExemption.section477Taken`required	`boolean`
`inputs.auditExemption.section476NoticeGiven`required	`boolean`
`inputs.approval`	`object (AccountsProposedSignatory)`	Who is expected to sign. The approval itself is recorded through `approve`.
`inputs.approval.signatoryName`	`string`
`inputs.approval.directorsReportSignatoryName`	`string`
`inputs.exclusions`	`object (AccountsExclusions)`	Facts that take a company out of the regimes (CA 2006 ss384, 384B, 478).
`inputs.exclusions.publicCompany`	`boolean`
`inputs.exclusions.regulatedBusiness`	`boolean`
`inputs.exclusions.memberOfIneligibleGroup`	`boolean`
`inputs.exclusions.investmentOrFinancialHoldingOrCharity`	`boolean`
`inputs.exclusions.includedInGroupAccounts`	`boolean`
`inputs.exclusions.parentCompany`	`boolean`
`inputs.revaluedFixedAssets`	`boolean`
`inputs.fairValueItems`	`boolean`
`inputs.deferredTaxInFigures`	`boolean`
`inputs.expectedFilingDate`	`string (date)`	When the accounts are expected to reach Companies House, for dated warnings. Tolvi does not file them. example "2026-03-31"
`inputs.auditorsReport`	`object (AccountsAuditorsReport)`	Needed where the s477 exemption isn’t taken.
`inputs.auditorsReport.text`required	`string`	Word for word. Paragraphs separated by a blank line.
`inputs.auditorsReport.opinion`required	`string (AccountsAuditOpinion)`	One of: `unqualified`, `qualified`, `adverse`, `disclaimer`
`inputs.auditorsReport.auditorName`required	`string`	The auditor’s name, or the firm’s.
`inputs.auditorsReport.seniorStatutoryAuditor`	`string`	Who signs for a firm (s503(3)).
`inputs.auditorsReport.reportDate`required	`string (date)`	example "2026-03-31"
`inputs.auditorsReport.address`required	`string`	Where the auditor is established (s495(4)(d)).
`inputs.full`	`object (AccountsFullFacts)`	FRS102_FULL only.
`inputs.full.presentation`	`object (AccountsFullPresentation)`	How the statements are laid out. SI 2008/410 Sch 1 para 1; FRS 102 paras 3.18, 3.22, 5.2.
`inputs.full.presentation.plFormat`required	`string (AccountsPlFormat)`	One of: `format1`, `format2`
`inputs.full.presentation.comprehensiveIncome`required	`string (AccountsComprehensiveIncomeLayout)`	One of: `one_statement`, `two_statements`
`inputs.full.presentation.combinedRetainedEarnings`	`boolean`
`inputs.full.presentation.wording`required	`string (AccountsStatementWording)`	One of: `companies_act`, `frs102`
`inputs.full.presentation.formatChangeReason`	`string`
`inputs.full.qualifiedLastYear`	`string (AccountsCompanySize)`nullable	How it qualified last year (CA 2006 s465(2)). Null for a first financial year. One of: `small`, `medium`, `large`
`inputs.full.groupFigures`	`object (AccountsGroupFigures)`nullable	A parent’s size test (CA 2006 ss383, 466).
`inputs.full.groupFigures.basis`required	`string (AccountsGroupBasis)`	One of: `net`, `gross`
`inputs.full.groupFigures.turnover`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.groupFigures.balanceSheetTotal`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.groupFigures.employees`required	`array of integer`	[this year, last year], whole numbers. 2 to 2 items
`inputs.full.groupAccountsExemption`	`string`
`inputs.full.strategicReport`	`object (AccountsStrategicReport)`nullable	CA 2006 ss414A to 414D. A person’s words.
`inputs.full.strategicReport.fairReview`	`string`
`inputs.full.strategicReport.principalRisks`	`string`
`inputs.full.strategicReport.financialKpis`	`string`nullable
`inputs.full.strategicReport.nonFinancialInformation`	`string`nullable
`inputs.full.strategicReport.section172Statement`	`string`
`inputs.full.strategicReport.nonFinancialSustainabilityStatement`	`string`nullable
`inputs.full.recommendedDividend`	`string`nullable
`inputs.full.movedToStrategicReport`	`string`nullable
`inputs.full.energyAndCarbon`	`string`nullable
`inputs.full.corporateGovernance`	`string`nullable
`inputs.full.paymentPractices`	`string`nullable
`inputs.full.earlierDirectorsReportMatters`	`string`nullable
`inputs.full.judgements`	`string`nullable
`inputs.full.estimationUncertainty`	`string`nullable
`inputs.full.furtherPolicies`	`string`nullable
`inputs.full.auditorRemuneration`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.employeeCategories`	`array of AccountsEmployeeCategory`
`inputs.full.employeeCategories[].label`required	`string`
`inputs.full.employeeCategories[].values`required	`array of integer`	[this year, last year], whole numbers. 2 to 2 items
`inputs.full.staffCosts`	`object (AccountsStaffCosts)`	CA 2006 s411(5).
`inputs.full.staffCosts.wages`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.staffCosts.socialSecurity`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.staffCosts.pension`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration`	`object (AccountsDirectorsRemuneration)`	SI 2008/410 Sch 5.
`inputs.full.directorsRemuneration.remuneration`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.longTermIncentives`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.pensionContributions`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.moneyPurchaseDirectors`required	`array of integer`	[this year, last year], whole numbers. 2 to 2 items
`inputs.full.directorsRemuneration.definedBenefitDirectors`required	`array of integer`	[this year, last year], whole numbers. 2 to 2 items
`inputs.full.directorsRemuneration.exercisedOptionsDirectors`	`array of integer`	[this year, last year], whole numbers. 2 to 2 items
`inputs.full.directorsRemuneration.longTermSharesDirectors`	`array of integer`	[this year, last year], whole numbers. 2 to 2 items
`inputs.full.directorsRemuneration.highestPaid`	`object (AccountsHighestPaidDirector)`	SI 2008/410 Sch 5 para 2.
`inputs.full.directorsRemuneration.highestPaid.remuneration`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.highestPaid.pensionContributions`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.highestPaid.accruedPension`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.highestPaid.accruedLumpSum`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.highestPaid.exercisedOptions`	`boolean`
`inputs.full.directorsRemuneration.highestPaid.receivedLongTermShares`	`boolean`
`inputs.full.directorsRemuneration.excessRetirementBenefits`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.lossOfOffice`	`object (AccountsAmountWithNature)`
`inputs.full.directorsRemuneration.lossOfOffice.values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.lossOfOffice.nature`required	`string`
`inputs.full.directorsRemuneration.thirdParties`	`object (AccountsAmountWithNature)`
`inputs.full.directorsRemuneration.thirdParties.values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.directorsRemuneration.thirdParties.nature`required	`string`
`inputs.full.keyManagementCompensation`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.full.taxReconciliation`	`object (AccountsTaxReconciliation)`	FRS 102 para 29.27(b). The rate is in basis points: 25% is 2500.
`inputs.full.taxReconciliation.rateBasisPoints`required	`array of integer`	Basis points, [this year, last year]. 2 to 2 items
`inputs.full.taxReconciliation.rateChangeExplanation`	`string`nullable
`inputs.full.taxReconciliation.items`required	`array of AccountsAnalysisRow`
`inputs.full.taxReconciliation.items[].label`required	`string`
`inputs.full.taxReconciliation.items[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.taxSpecialCircumstances`	`string`nullable
`inputs.full.deferredTaxExpectedReversal`	`string`nullable
`inputs.full.deferredTaxOther`	`string`nullable
`inputs.full.dividendsProposed`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.full.valuations`	`string`nullable
`inputs.full.materialIntangibles`	`string`nullable
`inputs.full.researchAndDevelopment`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.full.capitalCommitments`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.full.assetsPledged`	`string`nullable
`inputs.full.stocksInformation`	`string`nullable
`inputs.full.debtorsAfterOneYear`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.full.longTermDebtTerms`	`string`nullable
`inputs.full.financialInstruments`	`string`nullable
`inputs.full.shareRights`	`string`
`inputs.full.landAndBuildings`	`object (AccountsLandAndBuildings)`nullable	SI 2008/410 Sch 1 para 53.
`inputs.full.landAndBuildings.freehold`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.landAndBuildings.longLeasehold`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.landAndBuildings.shortLeasehold`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.listedInvestments`	`object (AccountsListedInvestments)`nullable	SI 2008/410 Sch 1 para 54.
`inputs.full.listedInvestments.carrying`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.listedInvestments.marketValue`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases`	`object (AccountsLeases)`nullable	FRS 102 paras 20.76 to 20.82.
`inputs.full.leases.description`required	`string`
`inputs.full.leases.shortTermExpense`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases.lowValueExpense`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases.variableExpense`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases.interestExpense`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases.subleaseIncome`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases.totalCashOutflow`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases.commitmentsWithinOneYear`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases.commitmentsOneToFiveYears`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.leases.commitmentsAfterFiveYears`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.pensions`	`object (AccountsPensions)`nullable	FRS 102 paras 28.40, 28.41.
`inputs.full.pensions.definedContributionExpense`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.full.pensions.definedBenefit`	`string`
`inputs.full.contingencies`	`string`nullable
`inputs.full.controllingParty`	`object (AccountsControllingParty)`nullable	FRS 102 para 33.5; SI 2008/410 Sch 4 paras 8, 9.
`inputs.full.controllingParty.immediateParent`	`string`
`inputs.full.controllingParty.ultimateParent`	`string`
`inputs.full.controllingParty.ultimateControllingParty`	`string`
`inputs.full.controllingParty.nextSeniorParent`	`string`
`inputs.full.controllingParty.largestGroup`	`string`
`inputs.full.controllingParty.smallestGroup`	`string`
`inputs.full.relatedUndertakings`	`array of AccountsRelatedUndertaking`nullable
`inputs.full.relatedUndertakings[].name`required	`string`
`inputs.full.relatedUndertakings[].registeredOffice`required	`string`
`inputs.full.relatedUndertakings[].relationship`required	`string (AccountsUndertakingRelationship)`	One of: `subsidiary`, `associate`, `joint_venture`, `significant_holding`
`inputs.full.relatedUndertakings[].shareClass`required	`string`
`inputs.full.relatedUndertakings[].proportionHeld`required	`string`
`inputs.full.relatedUndertakings[].capitalAndReserves`	`integer`	Integer pence (GBP).
`inputs.full.relatedUndertakings[].profitOrLoss`	`integer`	Integer pence (GBP).
`inputs.full.reducedDisclosure`	`object (AccountsReducedDisclosure)`nullable	FRS 102 paras 1.8 to 1.12.
`inputs.full.reducedDisclosure.parentName`required	`string`
`inputs.full.reducedDisclosure.whereObtainable`required	`string`
`inputs.full.reducedDisclosure.cashFlowExempt`required	`boolean`
`inputs.full.reducedDisclosure.financialInstrumentsExempt`	`boolean`
`inputs.full.reducedDisclosure.keyManagementExempt`	`boolean`
`inputs.full.reducedDisclosure.financialInstitution`	`boolean`
`inputs.full.reducedDisclosure.summary`	`string`
`inputs.full.sorp`	`string`nullable
`inputs.llp`	`object (AccountsLlpFacts)`	An LLP only.
`inputs.llp.remunerationPolicy`	`string`
`inputs.llp.drawingsPolicy`	`string`
`inputs.llp.rankingAndRestrictions`	`string`
`inputs.llp.movements`	`array of AccountsMembersMovement`nullable
`inputs.llp.movements[].label`required	`string`
`inputs.llp.movements[].kind`required	`string (AccountsMembersMovementKind)`	One of: `introduced`, `repaid_capital`, `repaid_debt`, `drawings`, `other_division`, `other`
`inputs.llp.movements[].component`required	`string (AccountsMembersInterest)`	One of: `capital`, `capital_debt`, `other_reserves`, `revaluation`, `other_amounts`
`inputs.llp.movements[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.llp.debtsDueAfterOneYear`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.llp.averageMembers`	`object (AccountsEmployees)`	SI 2008/1913 Sch 1 para 66(1), (2).
`inputs.llp.averageMembers.thisYear`required	`integer`	at least 0
`inputs.llp.averageMembers.lastYear`required	`integer`nullable	at least 0
`inputs.llp.largestEntitlement`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.llp.largestEntitlementPolicy`	`string`
`inputs.nonStatutory`	`object (AccountsNonStatutoryFacts)`	A sole trader or partnership only.
`inputs.nonStatutory.accountantsReport`	`object (AccountsAccountantsReport)`nullable	The firm’s own words, as supplied. Tolvi prints them and has none of its own.
`inputs.nonStatutory.accountantsReport.text`required	`string`
`inputs.nonStatutory.accountantsReport.firmName`required	`string`
`inputs.nonStatutory.accountantsReport.address`	`string`
`inputs.nonStatutory.accountantsReport.reportDate`	`string (date)`	example "2026-03-31"
`inputs.nonStatutory.capitalIntroduced`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.nonStatutory.partners`	`array of AccountsPartner`
`inputs.nonStatutory.partners[].name`required	`string`
`inputs.nonStatutory.partners[].shareWeight`required	`integer`	Profit-sharing weight, such as 50, 30, 20. at least 0
`inputs.nonStatutory.partners[].salary`	`integer`	Integer pence (GBP).
`inputs.nonStatutory.partners[].interestOnCapital`	`integer`	Integer pence (GBP).
`inputs.nonStatutory.partners[].capitalOpening`required	`integer`	Integer pence (GBP).
`inputs.nonStatutory.partners[].capitalIntroduced`	`integer`	Integer pence (GBP).
`inputs.nonStatutory.partners[].capitalWithdrawn`	`integer`	Integer pence (GBP).
`inputs.nonStatutory.partners[].currentOpening`required	`integer`	Integer pence (GBP).
`inputs.nonStatutory.partners[].drawings`required	`integer`	Integer pence (GBP).
`inputs.nonStatutory.qualifyingPartnership`	`boolean`	SI 2008/569. A blocker: that form isn’t built.
`inputs.charity`	`object (AccountsCharityFacts)`	A charity only.
`inputs.charity.form`	`string (AccountsCharityForm)`	One of: `unincorporated`, `trust`, `cio`, `scio`, `charitable_company`
`inputs.charity.jurisdiction`	`string (AccountsCharityJurisdiction)`	One of: `england_wales`, `scotland`, `northern_ireland`
`inputs.charity.alsoRegisteredIn`	`array of string`	A cross-border charity’s other regulators.
`inputs.charity.charityNumber`	`string`nullable
`inputs.charity.otherCharityNumbers`	`string`
`inputs.charity.report`	`object`	Answers for the trustees’ annual report, by the question ids in `charity.questions`.
`inputs.charity.presentation`	`string (AccountsCharityPresentation)`	Natural classification is for tier 1 only (SORP para 4.2). One of: `activity`, `natural`
`inputs.charity.funds`	`array of AccountsCharityFund`
`inputs.charity.funds[].fundClass`required	`string (AccountsFundClass)`	One of: `unrestricted`, `designated`, `restricted`, `endowment`
`inputs.charity.funds[].name`required	`string`
`inputs.charity.funds[].purpose`	`string`
`inputs.charity.funds[].endowmentKind`	`string (AccountsEndowmentKind)`	One of: `permanent`, `expendable`
`inputs.charity.funds[].legalPower`	`string`
`inputs.charity.lineMap`	`array of AccountsCharityLineMapping`
`inputs.charity.lineMap[].account`required	`string`
`inputs.charity.lineMap[].statementLine`	`string`
`inputs.charity.lineMap[].fundClass`	`string (AccountsFundClass)`	One of: `unrestricted`, `designated`, `restricted`, `endowment`
`inputs.charity.lineMap[].fundName`	`string`
`inputs.charity.auditRequiredOtherwise`	`boolean`
`inputs.charity.scrutinyDispensation`	`string`nullable
`inputs.charity.examinersReport`	`object (AccountsExaminersReport)`	The examiner’s own report, as supplied, with what the regulations say it states. Tolvi doesn’t write it.
`inputs.charity.examinersReport.text`required	`string`
`inputs.charity.examinersReport.examinerName`required	`string`
`inputs.charity.examinersReport.address`required	`string`
`inputs.charity.examinersReport.qualification`	`string`
`inputs.charity.examinersReport.qualifyingBasis`	`string`
`inputs.charity.examinersReport.reportDate`required	`string (date)`	example "2026-03-31"
`inputs.charity.isParent`	`boolean`
`inputs.charity.groupGrossIncome`	`integer`	Integer pence (GBP).
`inputs.charity.averageHeadcount`	`object (AccountsEmployees)`	Average persons employed (CA 2006 s411).
`inputs.charity.averageHeadcount.thisYear`required	`integer`	at least 0
`inputs.charity.averageHeadcount.lastYear`required	`integer`nullable	at least 0
`inputs.charity.staffCosts`	`object (AccountsCharityStaffCosts)`	SORP para 9.28.
`inputs.charity.staffCosts.wages`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.staffCosts.socialSecurity`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.staffCosts.definedContribution`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.staffCosts.definedBenefit`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.staffCosts.otherBenefits`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.redundancy`	`object (AccountsCharityRedundancy)`nullable	SORP para 9.31.
`inputs.charity.redundancy.total`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.redundancy.nature`required	`string`
`inputs.charity.redundancy.policy`required	`string`
`inputs.charity.redundancy.liability`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.highPaidBands`	`array of AccountsCharityPayBand`nullable
`inputs.charity.highPaidBands[].label`required	`string`
`inputs.charity.highPaidBands[].values`required	`array of number`
`inputs.charity.trusteeRemuneration`	`array of AccountsTrusteeRemuneration`nullable
`inputs.charity.trusteeRemuneration[].name`required	`string`
`inputs.charity.trusteeRemuneration[].role`required	`string`
`inputs.charity.trusteeRemuneration[].authority`required	`string`
`inputs.charity.trusteeRemuneration[].reason`required	`string`
`inputs.charity.trusteeRemuneration[].remuneration`required	`integer`	Integer pence (GBP).
`inputs.charity.trusteeRemuneration[].pension`required	`integer`	Integer pence (GBP).
`inputs.charity.trusteeRemuneration[].otherBenefits`required	`integer`	Integer pence (GBP).
`inputs.charity.trusteeRemuneration[].periodCovered`	`string`
`inputs.charity.trusteeExpenses`	`object (AccountsCharityTrusteeExpenses)`nullable	SORP paras 9.11, 9.12. `trustees`: [this year, last year].
`inputs.charity.trusteeExpenses.total`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.trusteeExpenses.nature`required	`string`
`inputs.charity.trusteeExpenses.trustees`required	`array of number`
`inputs.charity.keyManagementBenefits`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.relatedPartyDonations`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.scrutinyFees`	`object (AccountsCharityScrutinyFees)`	SORP para 9.25.
`inputs.charity.scrutinyFees.scrutiny`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.scrutinyFees.assurance`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.scrutinyFees.tax`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.scrutinyFees.other`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.exGratia`	`string`nullable
`inputs.charity.grants`	`object (AccountsCharityGrants)`nullable	SORP paras 16.14 to 16.16.
`inputs.charity.grants.individuals`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.grants.institutions`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.grants.supportCosts`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.grants.byActivity`	`array of AccountsAnalysisRow`
`inputs.charity.grants.byActivity[].label`required	`string`
`inputs.charity.grants.byActivity[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.grants.recipients`	`string`
`inputs.charity.judgements`	`string`nullable
`inputs.charity.furtherPolicies`	`string`nullable
`inputs.charity.reservesNotFree`	`array of AccountsAnalysisRow`nullable
`inputs.charity.reservesNotFree[].label`required	`string`
`inputs.charity.reservesNotFree[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.revaluationReserve`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.receiptsAndPayments`	`object (AccountsReceiptsPaymentsFacts)`	What a cash account can’t say: SSI 2006/218 Sch 3, and the Commission’s guidance for CIOs. Null: none.
`inputs.charity.receiptsAndPayments.otherMonetaryAssets`	`array of AccountsAnalysisRow`nullable
`inputs.charity.receiptsAndPayments.otherMonetaryAssets[].label`required	`string`
`inputs.charity.receiptsAndPayments.otherMonetaryAssets[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.receiptsAndPayments.investments`	`array of AccountsAnalysisRow`nullable
`inputs.charity.receiptsAndPayments.investments[].label`required	`string`
`inputs.charity.receiptsAndPayments.investments[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.receiptsAndPayments.ownUseAssets`	`array of AccountsAnalysisRow`nullable
`inputs.charity.receiptsAndPayments.ownUseAssets[].label`required	`string`
`inputs.charity.receiptsAndPayments.ownUseAssets[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.receiptsAndPayments.liabilities`	`array of AccountsAnalysisRow`nullable
`inputs.charity.receiptsAndPayments.liabilities[].label`required	`string`
`inputs.charity.receiptsAndPayments.liabilities[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`inputs.charity.receiptsAndPayments.contingentLiabilities`	`string`nullable
`inputs.charity.receiptsAndPayments.guarantees`	`string`nullable
`inputs.charity.receiptsAndPayments.chargedDebts`	`string`nullable
`inputs.charity.receiptsAndPayments.donatedFacilities`	`string`nullable
`inputs.charity.receiptsAndPayments.grantsPaid`	`string`nullable
`analyses`	`object (AccountsAnalyses)`	What supports the balance sheet lines, for FRS 102 1A notes. FRS 105 has no such notes, so they are ignored there. On a linked set with a fixed asset register, the movements come from the file.
`analyses.fixedAssets`	`array of AccountsFixedAssetClass`nullable
`analyses.fixedAssets[].name`required	`string`
`analyses.fixedAssets[].kind`	`string (AccountsFixedAssetKind)`	One of: `intangible`, `tangible`, `investment`
`analyses.fixedAssets[].costOpening`required	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].additions`required	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].disposals`required	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].revaluation`	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].transfers`	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].costClosing`required	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].depreciationOpening`required	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].chargeForYear`required	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].onDisposals`required	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].otherAdjustments`	`integer`	Integer pence (GBP).
`analyses.fixedAssets[].depreciationClosing`required	`integer`	Integer pence (GBP).
`analyses.debtors`	`array of AccountsAnalysisRow`nullable
`analyses.debtors[].label`required	`string`
`analyses.debtors[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.creditorsWithinOneYear`	`array of AccountsAnalysisRow`nullable
`analyses.creditorsWithinOneYear[].label`required	`string`
`analyses.creditorsWithinOneYear[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.creditorsAfterOneYear`	`array of AccountsAnalysisRow`nullable
`analyses.creditorsAfterOneYear[].label`required	`string`
`analyses.creditorsAfterOneYear[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.amountsAfterFiveYears`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`analyses.securedCreditors`	`array of AccountsSecuredCreditors`nullable
`analyses.securedCreditors[].item`required	`string (AccountsSecuredItem)`	One of: `within_one_year`, `after_one_year`
`analyses.securedCreditors[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.securedCreditors[].security`required	`string`
`analyses.full`	`object (AccountsFullAnalyses)`	FRS102_FULL only.
`analyses.full.reclassifications`	`array of AccountsReclassification`nullable
`analyses.full.reclassifications[].label`required	`string`
`analyses.full.reclassifications[].from`required	`string`	A statement line id.
`analyses.full.reclassifications[].to`required	`string`	A statement line id.
`analyses.full.reclassifications[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.equityMovements`	`array of AccountsEquityMovement`nullable
`analyses.full.equityMovements[].label`required	`string`
`analyses.full.equityMovements[].kind`required	`string (AccountsEquityMovementKind)`	One of: `share_issue`, `share_purchase`, `transfer`, `restatement`, `other`
`analyses.full.equityMovements[].component`required	`string (AccountsEquityComponent)`	One of: `share_capital`, `share_premium`, `revaluation_reserve`, `other_reserves`, `retained_earnings`
`analyses.full.equityMovements[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.cashFlow`	`object (AccountsCashFlowFacts)`	What two balance sheets can’t say (FRS 102 Section 7). Closing balances are positive, whether they sit in creditors or debtors.
`analyses.full.cashFlow.overdraftsAreCash`	`boolean`
`analyses.full.cashFlow.cashEquivalents`	`array of integer`nullable	[this year, last year], integer pence. 2 to 2 items
`analyses.full.cashFlow.interestPaid`	`string (AccountsInterestPaidClass)`	One of: `operating`, `financing`
`analyses.full.cashFlow.interestReceived`	`string (AccountsInterestReceivedClass)`	One of: `operating`, `investing`
`analyses.full.cashFlow.dividendsPaid`	`string (AccountsDividendsPaidClass)`	One of: `financing`, `operating`
`analyses.full.cashFlow.capitalCreditors`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.cashFlow.dividendsPayable`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.cashFlow.interestPayable`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.cashFlow.interestReceivable`	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.cashFlow.newLeases`	`integer`	Integer pence (GBP).
`analyses.full.cashFlow.borrowingsDrawn`	`integer`	Integer pence (GBP).
`analyses.full.cashFlow.borrowingsRepaid`	`integer`	Integer pence (GBP).
`analyses.full.cashFlow.exchangeOnCash`	`integer`	Integer pence (GBP).
`analyses.full.cashFlow.debtNonCash`	`integer`	Integer pence (GBP).
`analyses.full.cashFlow.debtMarketAndExchange`	`integer`	Integer pence (GBP).
`analyses.full.cashFlow.restrictedCash`	`object (AccountsRestrictedCash)`nullable	FRS 102 para 7.21.
`analyses.full.cashFlow.restrictedCash.amount`required	`integer`	Integer pence (GBP).
`analyses.full.cashFlow.restrictedCash.commentary`required	`string`
`analyses.full.cashFlow.nonCashTransactions`	`string`nullable
`analyses.full.cashFlow.comparatives`	`object`	Last year’s statement of cash flows, by row key, integer pence. Rolls from last year’s set.
`analyses.full.cashFlow.priorOpeningCash`	`integer`	Integer pence (GBP).
`analyses.full.turnoverByClass`	`array of AccountsAnalysisRow`nullable
`analyses.full.turnoverByClass[].label`required	`string`
`analyses.full.turnoverByClass[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.turnoverByMarket`	`array of AccountsAnalysisRow`nullable
`analyses.full.turnoverByMarket[].label`required	`string`
`analyses.full.turnoverByMarket[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.turnoverAnalysisWithheld`	`boolean`
`analyses.full.priorCharges`	`object (AccountsPriorCharges)`	Last year’s amortisation and depreciation, for the comparative in the operating profit note.
`analyses.full.priorCharges.amortisation`required	`integer`	Integer pence (GBP).
`analyses.full.priorCharges.depreciation`required	`integer`	Integer pence (GBP).
`analyses.full.operatingProfitItems`	`array of AccountsAnalysisRow`nullable
`analyses.full.operatingProfitItems[].label`required	`string`
`analyses.full.operatingProfitItems[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.interestReceivable`	`array of AccountsAnalysisRow`nullable
`analyses.full.interestReceivable[].label`required	`string`
`analyses.full.interestReceivable[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.interestPayable`	`array of AccountsAnalysisRow`nullable
`analyses.full.interestPayable[].label`required	`string`
`analyses.full.interestPayable[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.taxCharge`	`array of AccountsAnalysisRow`nullable
`analyses.full.taxCharge[].label`required	`string`
`analyses.full.taxCharge[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.stocks`	`array of AccountsAnalysisRow`nullable
`analyses.full.stocks[].label`required	`string`
`analyses.full.stocks[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.fairValueInstruments`	`array of AccountsAnalysisRow`nullable
`analyses.full.fairValueInstruments[].label`required	`string`
`analyses.full.fairValueInstruments[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.instrumentGainsAndLosses`	`array of AccountsAnalysisRow`nullable
`analyses.full.instrumentGainsAndLosses[].label`required	`string`
`analyses.full.instrumentGainsAndLosses[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.full.provisions`	`array of AccountsProvisionMovement`nullable
`analyses.full.provisions[].name`required	`string`
`analyses.full.provisions[].nature`required	`string`
`analyses.full.provisions[].opening`required	`integer`	Integer pence (GBP).
`analyses.full.provisions[].additions`required	`integer`	Integer pence (GBP).
`analyses.full.provisions[].charged`required	`integer`	Integer pence (GBP).
`analyses.full.provisions[].reversed`required	`integer`	Integer pence (GBP).
`analyses.full.provisions[].closing`required	`integer`	Integer pence (GBP).
`analyses.full.deferredTax`	`array of AccountsAnalysisRow`nullable
`analyses.full.deferredTax[].label`required	`string`
`analyses.full.deferredTax[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.charity`	`object (AccountsCharityAnalyses)`	A charity only.
`analyses.charity.fundMoves`	`array of AccountsCharityFundMove`nullable
`analyses.charity.fundMoves[].label`required	`string`
`analyses.charity.fundMoves[].account`required	`string`
`analyses.charity.fundMoves[].from`required	`object (AccountsCharityFundRef)`
`analyses.charity.fundMoves[].from.fundClass`required	`string (AccountsFundClass)`	One of: `unrestricted`, `designated`, `restricted`, `endowment`
`analyses.charity.fundMoves[].from.fundName`	`string`
`analyses.charity.fundMoves[].to`required	`object (AccountsCharityFundRef)`
`analyses.charity.fundMoves[].to.fundClass`required	`string (AccountsFundClass)`	One of: `unrestricted`, `designated`, `restricted`, `endowment`
`analyses.charity.fundMoves[].to.fundName`	`string`
`analyses.charity.fundMoves[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.charity.supportCosts`	`array of AccountsCharitySupportCost`nullable
`analyses.charity.supportCosts[].label`required	`string`
`analyses.charity.supportCosts[].governance`	`boolean`
`analyses.charity.supportCosts[].basis`	`string`
`analyses.charity.supportCosts[].values`required	`array of integer`	[this year, last year], integer pence. 2 to 2 items
`analyses.charity.cashFlow`	`object (AccountsCharityCashFlow)`	What two balance sheets can’t say. SORP Table 11. Positive amounts, this year.
`analyses.charity.cashFlow.depreciation`	`integer`	Integer pence (GBP).
`analyses.charity.cashFlow.purchasesOfFixedAssets`	`integer`	Integer pence (GBP).
`analyses.charity.cashFlow.proceedsOfFixedAssets`	`integer`	Integer pence (GBP).
`analyses.charity.cashFlow.profitOnSaleOfFixedAssets`	`integer`	Integer pence (GBP).
`analyses.charity.cashFlow.purchasesOfInvestments`	`integer`	Integer pence (GBP).
`analyses.charity.cashFlow.proceedsOfInvestments`	`integer`	Integer pence (GBP).
`analyses.charity.cashFlow.newBorrowing`	`integer`	Integer pence (GBP).
`analyses.charity.cashFlow.borrowingRepaid`	`integer`	Integer pence (GBP).
`analyses.charity.cashFlow.comparatives`	`object`	Last year’s statement, by row key.
`noteOverrides`	`object`	Replacement wording by note id; paragraphs separated by a blank line. Tables always come from the figures.
`expectedFiguresHash`	`string`	The `figuresHash` you were looking at. 409 if the set has changed since.
`revision`	`object (AccountsRevisionInput)`	Revised accounts only.
`revision.nonCompliance`	`string`	The respects in which the original accounts did not comply with the Companies Act 2006. up to 4000 characters
`revision.consequentialAmendments`	`string`nullable	Significant amendments made as a consequence. Null is none. up to 4000 characters

Responses

200 OK, `application/json`

Body: object (AccountsSet).

A company’s accounts for one period end. Draft until people record the directors’ approval.

The fields are as shown above.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

List trial balance versions

GET/api/v1/accounts/{id}/trial-balance/versions

Scopes: accounts:read

Every version, latest first. Versions never change. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for GET /api/v1/accounts/{id}/trial-balance/versions
Name	In	Type	Description
`id`required	path	`string (uuid)`

Responses

200 OK, `application/json`

Body: array of AccountsTbVersion.

A trial balance as it was. Versions never change.

200 OK response for GET /api/v1/accounts/{id}/trial-balance/versions
Field	Type	Description
`[].id`required	`string (uuid)`
`[].version`required	`integer`
`[].source`required	`string (AccountsSource)`	One of: `direct`, `working_papers`
`[].sourceLabel`required	`string`nullable
`[].createdByName`required	`string`nullable
`[].createdAt`required	`string (date-time)`
`[].lines`required	`array of AccountsTbLine`
`[].lines[].lineId`required	`string`nullable
`[].lines[].name`required	`string`
`[].lines[].finalPence`required	`integer`	This year, final. Integer pence, debit positive.
`[].lines[].pyPence`required	`integer`	Last year. Integer pence, debit positive.
`[].lines[].fundClass`	`string (AccountsFundClass)`	One of: `unrestricted`, `designated`, `restricted`, `endowment`
`[].lines[].fundName`	`string`
`[].fixedAssetMovements`required	`array of AccountsFixedAssetClass`nullable	The file’s fixed asset movements as read. Null for a direct version.
`[].fixedAssetMovements[].name`required	`string`
`[].fixedAssetMovements[].kind`	`string (AccountsFixedAssetKind)`	One of: `intangible`, `tangible`, `investment`
`[].fixedAssetMovements[].costOpening`required	`integer`	Integer pence (GBP).
`[].fixedAssetMovements[].additions`required	`integer`	Integer pence (GBP).
`[].fixedAssetMovements[].disposals`required	`integer`	Integer pence (GBP).
`[].fixedAssetMovements[].revaluation`	`integer`	Integer pence (GBP).
`[].fixedAssetMovements[].transfers`	`integer`	Integer pence (GBP).
`[].fixedAssetMovements[].costClosing`required	`integer`	Integer pence (GBP).
`[].fixedAssetMovements[].depreciationOpening`required	`integer`	Integer pence (GBP).
`[].fixedAssetMovements[].chargeForYear`required	`integer`	Integer pence (GBP).
`[].fixedAssetMovements[].onDisposals`required	`integer`	Integer pence (GBP).
`[].fixedAssetMovements[].otherAdjustments`	`integer`	Integer pence (GBP).
`[].fixedAssetMovements[].depreciationClosing`required	`integer`	Integer pence (GBP).
`[].sourceEngagementId`required	`string (uuid)`nullable

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Add a trial balance version

POST/api/v1/accounts/{id}/trial-balance/versions

Scopes: accounts:write
Role: Preparer or above

A typed or imported trial balance becomes a new version, with the balance and statement line checks reported as problems. Refused on accounts linked to a Working Papers file.

Needs the Preparer role or above. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for POST /api/v1/accounts/{id}/trial-balance/versions
Name	In	Type	Description
`id`required	path	`string (uuid)`

Request body

Required. application/json: object (AccountsTbNewVersionRequest).

Request body for POST /api/v1/accounts/{id}/trial-balance/versions
Field	Type	Description
`lines`required	`array of AccountsTbLineInput`
`lines[].name`required	`string`
`lines[].statementLine`required	`string`	A statement line id from `GET /accounts/statement-lines`.
`lines[].thisYearPence`required	`integer`	Integer pence. Debit positive, credit negative.
`lines[].lastYearPence`	`integer`	Integer pence. Debit positive, credit negative.
`lines[].fundClass`	`string (AccountsFundClass)`	Charities only (SORP module 2). Left out: the general fund. One of: `unrestricted`, `designated`, `restricted`, `endowment`
`lines[].fundName`	`string`	The individual fund within its class.
`sourceLabel`	`string`

Responses

201 Created, `application/json`

Body: object (AccountsSet).

A company’s accounts for one period end. Draft until people record the directors’ approval.

The fields are as shown above.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Read a trial balance file

POST/api/v1/accounts/{id}/trial-balance/preview

Scopes: accounts:write
Role: Preparer or above

Reads a CSV or spreadsheet the way Working Papers does and suggests a statement line for each account. Nothing is stored.

Needs the Preparer role or above. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for POST /api/v1/accounts/{id}/trial-balance/preview
Name	In	Type	Description
`id`required	path	`string (uuid)`

Request body

Required. application/json: object (AccountsTbPreviewRequest).

A spreadsheet or CSV to read. Nothing is stored.

Request body for POST /api/v1/accounts/{id}/trial-balance/preview
Field	Type	Description
`format`required	`string (TbImportFormat)`	One of: `csv`, `sheet`, `json`
`content`	`string`	up to 2000000 characters
`sheet`	`object (TbSheet)`	One worksheet read from a workbook (.xlsx/.xls) by the caller, e.g. SheetJS `sheet_to_json(ws, { header: 1, raw: true })`. Dates as YYYY-MM-DD strings.
`sheet.name`	`string`	Worksheet name, used as the source label when there is no file name. up to 100 characters
`sheet.firstRow`	`integer`	Spreadsheet row number of rows[0], for messages. Default 1. at least 1
`sheet.rows`required	`array of array of one of: string, number, boolean, null`	The worksheet’s cells, row by row. up to 20000 items
`asAt`	`string (date)`	example "2026-03-31"
`sourceLabel`	`string`
`columns`	`object (TbColumns)`	Read these columns instead of detecting them.
`columns.headerRow`required	`integer`nullable	1 to 1000000
`columns.code`	`integer`	0 to 49
`columns.name`	`integer`	0 to 49
`columns.type`	`integer`	Account type (asset, liability…), when the file has one. 0 to 49
`columns.debit`	`integer`	0 to 49
`columns.credit`	`integer`	0 to 49
`columns.balance`	`integer`	0 to 49
`columns.pyDebit`	`integer`	0 to 49
`columns.pyCredit`	`integer`	0 to 49
`columns.pyBalance`	`integer`	0 to 49

Responses

200 OK, `application/json`

Body: object (AccountsTbPreview).

What a file holds. Nothing is stored: choose the statement lines, then post the new version.

200 OK response for POST /api/v1/accounts/{id}/trial-balance/preview
Field	Type	Description
`lines`required	`array of AccountsTbPreviewLine`
`lines[].code`required	`string`
`lines[].name`required	`string`
`lines[].thisYearPence`required	`integer`	Integer pence (GBP).
`lines[].lastYearPence`required	`integer`	Integer pence (GBP).
`lines[].statementLine`required	`string`nullable	The statement line Tolvi suggests, from the client’s and the firm’s mappings. Null when nothing fits: a person chooses.
`warnings`required	`array of TbWarning`
`warnings[].code`required	`string`
`warnings[].message`required	`string`
`problems`required	`array of AccountsProblem`
`problems[].code`required	`string`	Stable code.
`problems[].message`required	`string`
`problems[].severity`required	`string (AccountsProblemSeverity)`	A blocker stops approval. A warning needs a person to look. One of: `blocker`, `warning`
`problems[].noteId`	`string (AccountsNoteId)`	One of: `reduced_disclosure`, `judgements_estimates`, `turnover`, `operating_profit`, `auditor_remuneration`, `directors_remuneration`, `interest_receivable`, `interest_payable`, `tax_on_profit`, `intangible_assets`, `tangible_assets`, `fixed_asset_investments`, `related_undertakings`, `stocks`, `financial_instruments`, `deferred_tax`, `reserves`, `leases`, `pensions`, `contingencies`, `controlling_party`, `cash_and_net_debt`, `general_information`, `accounting_policies`, `employees`, `fixed_assets`, `debtors`, `creditors_within_one_year`, `creditors_after_one_year`, `indebtedness`, `provisions`, `share_capital`, `dividends`, `commitments`, `off_balance_sheet`, `exceptional_items`, `director_advances`, `related_parties`, `parent_undertaking`, `post_balance_sheet_events`, `transition`, `members_remuneration`, `members_interests`, `members_particulars`, `capital_account`, `charity_income`, `charity_expenditure`, `charity_support_costs`, `charity_grants`, `charity_staff`, `charity_trustees`, `charity_key_management`, `charity_scrutiny_fees`, `charity_ex_gratia`, `charity_comparative_sofa`, `charity_funds`, `charity_net_assets_by_fund`, `charity_reserves`, `charity_other_notes`, `partners_accounts`
`layout`required	`object (TbColumns)`nullable	Which row holds the column headings and which column holds each part of the trial balance. Columns are numbered from 0; headerRow is the 1-based line (CSV) or row (worksheet) number, null when there is no header row. This year needs Debit and Credit, or one signed Balance column (debit positive); the prior year is optional and read the same way.
`layout.headerRow`required	`integer`nullable	1 to 1000000
`layout.code`	`integer`	0 to 49
`layout.name`	`integer`	0 to 49
`layout.type`	`integer`	Account type (asset, liability…), when the file has one. 0 to 49
`layout.debit`	`integer`	0 to 49
`layout.credit`	`integer`	0 to 49
`layout.balance`	`integer`	0 to 49
`layout.pyDebit`	`integer`	0 to 49
`layout.pyCredit`	`integer`	0 to 49
`layout.pyBalance`	`integer`	0 to 49

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Link to a Working Papers file

POST/api/v1/accounts/{id}/link

Scopes: accounts:write
Role: Preparer or above

Takes the final trial balance and fixed asset movements of an engagement of the same client and year end as a new version. The file need not be approved yet: if it isn’t, problems says so. Needs Working Papers and engagements:read.

Needs the Preparer role or above. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for POST /api/v1/accounts/{id}/link
Name	In	Type	Description
`id`required	path	`string (uuid)`

Request body

Required. application/json: object (LinkAccountsSetRequest).

Request body for POST /api/v1/accounts/{id}/link
Field	Type	Description
`engagementId`required	`string (uuid)`	A Working Papers engagement of the same client, with the same year end.

Responses

200 OK, `application/json`

Body: object (AccountsSet).

A company’s accounts for one period end. Draft until people record the directors’ approval.

The fields are as shown above.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Bring in the file’s latest figures

POST/api/v1/accounts/{id}/refresh

Scopes: accounts:write
Role: Preparer or above

A new version from the linked Working Papers file. Figures that change take approved accounts back to draft. Nothing happens if they already match.

Needs the Preparer role or above. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for POST /api/v1/accounts/{id}/refresh
Name	In	Type	Description
`id`required	path	`string (uuid)`

Responses

200 OK, `application/json`

Body: object (AccountsSet).

A company’s accounts for one period end. Draft until people record the directors’ approval.

The fields are as shown above.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Start next year’s accounts

POST/api/v1/accounts/{id}/roll-forward

Scopes: accounts:write
Role: Preparer or above

A new set with the company, facts and note wording carried over, this year’s closing figures as comparatives, and the dates moved on. Link it to next year’s file, or enter its trial balance.

Needs the Preparer role or above. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for POST /api/v1/accounts/{id}/roll-forward
Name	In	Type	Description
`id`required	path	`string (uuid)`

Request body

Required. application/json: object (RollForwardAccountsSetRequest).

Request body for POST /api/v1/accounts/{id}/roll-forward
Field	Type	Description
`periodEnd`	`string (date)`	Left out: twelve months on. example "2026-03-31"

Responses

201 Created, `application/json`

Body: object (AccountsSet).

A company’s accounts for one period end. Draft until people record the directors’ approval.

The fields are as shown above.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Send for review

POST/api/v1/accounts/{id}/send-for-review

Scopes: accounts:write
Role: Preparer or above

Preparers and above, from draft. Accounts are approved from here, and any real change takes them back to draft.

Needs the Preparer role or above. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for POST /api/v1/accounts/{id}/send-for-review
Name	In	Type	Description
`id`required	path	`string (uuid)`

Request body

Required. application/json: object (SendAccountsForReviewRequest).

Request body for POST /api/v1/accounts/{id}/send-for-review
Field	Type	Description
`note`	`string`

Responses

200 OK, `application/json`

Body: object (AccountsSet).

A company’s accounts for one period end. Draft until people record the directors’ approval.

The fields are as shown above.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Record the directors’ approval

POST/api/v1/accounts/{id}/approve

Scopes: accounts:write
Role: Manager or above
Access: A signed-in Tolvi session only, never an API token.

Partners, signed in, or managers where the firm allows it (403 otherwise). Accounts must have been sent for review, and open review points refuse it with 409. Records the date the board approved the accounts and the director signing, for exactly the figures reviewed (figuresHash). Blocking problems refuse it with 409 and the list. Never available to API keys or connected assistants. This doesn’t file anything.

Needs the Manager role or above. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for POST /api/v1/accounts/{id}/approve
Name	In	Type	Description
`id`required	path	`string (uuid)`

Request body

Required. application/json: object (ApproveAccountsSetRequest).

Request body for POST /api/v1/accounts/{id}/approve
Field	Type	Description
`figuresHash`required	`string`	The `figuresHash` you reviewed.
`approvedOn`required	`string (date)`	The date the board approved the accounts. example "2026-03-31"
`signatoryName`required	`string`	The director signing the balance sheet.

Responses

200 OK, `application/json`

Body: object (AccountsSet).

A company’s accounts for one period end. Draft until people record the directors’ approval.

The fields are as shown above.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Reopen accounts

POST/api/v1/accounts/{id}/reopen

Scopes: accounts:write
Role: Manager or above
Access: A signed-in Tolvi session only, never an API token.

Managers and partners, signed in, from review or approved. Back to draft, and any approval is gone. Never available to API keys or connected assistants.

Needs the Manager role or above. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for POST /api/v1/accounts/{id}/reopen
Name	In	Type	Description
`id`required	path	`string (uuid)`

Request body

Required. application/json: object (ReopenAccountsSetRequest).

Request body for POST /api/v1/accounts/{id}/reopen
Field	Type	Description
`note`	`string`

Responses

200 OK, `application/json`

Body: object (AccountsSet).

A company’s accounts for one period end. Draft until people record the directors’ approval.

The fields are as shown above.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Start revised accounts

POST/api/v1/accounts/{id}/revise

Scopes: accounts:write
Role: Manager or above
Retries: Send an Idempotency-Key to make retries safe.

Managers and partners. A new set for the same year from approved accounts, for correcting what didn’t comply with the Companies Act 2006 (s454). The original is kept unchanged, and stays the statutory accounts until the revised accounts are approved. Refused with 409 for accounts not yet approved, or if a revision has already been started.

Needs the Manager role or above. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for POST /api/v1/accounts/{id}/revise
Name	In	Type	Description
`id`required	path	`string (uuid)`
`Idempotency-Key`	header	`string`	A unique key (1-255 visible characters) to make retries safe. Replayed for 24 hours. 1 to 255 characters

Request body

Required. application/json: object (ReviseAccountsSetRequest).

Request body for POST /api/v1/accounts/{id}/revise
Field	Type	Description
`nonCompliance`	`string`	The respects in which the original accounts did not comply with the Companies Act 2006. up to 4000 characters
`consequentialAmendments`	`string`nullable	Significant amendments made as a consequence. Null is none. up to 4000 characters

Responses

201 Created, `application/json`

Body: object (AccountsSet).

A company’s accounts for one period end. Draft until people record the directors’ approval.

The fields are as shown above.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 409 Conflict, 422 Unprocessable content, 429 Too many requests, as problem details (application/problem+json).

Raise a review point

POST/api/v1/accounts/{id}/review-points

Scopes: review:write
Role: Reviewer or above

Reviewers and above. Open points stop the approval. Refused with 409 on approved accounts.

Needs the Reviewer role or above. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for POST /api/v1/accounts/{id}/review-points
Name	In	Type	Description
`id`required	path	`string (uuid)`

Request body

Required. application/json: object (RaiseAccountsReviewPointRequest).

Request body for POST /api/v1/accounts/{id}/review-points
Field	Type	Description
`text`required	`string`	1 to 2000 characters
`area`	`string`	Which part of the accounts it’s about. up to 200 characters

Responses

201 Created, `application/json`

Body: object (AccountsSet).

A company’s accounts for one period end. Draft until people record the directors’ approval.

The fields are as shown above.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Clear a review point

POST/api/v1/accounts/{id}/review-points/{pointId}/clear

Scopes: review:write
Role: Reviewer or above

Reviewers and above.

Needs the Reviewer role or above. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for POST /api/v1/accounts/{id}/review-points/{pointId}/clear
Name	In	Type	Description
`id`required	path	`string (uuid)`
`pointId`required	path	`string (uuid)`

Responses

200 OK, `application/json`

Body: object (AccountsSet).

A company’s accounts for one period end. Draft until people record the directors’ approval.

The fields are as shown above.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Draft a note’s wording with Tolvi AI

POST/api/v1/accounts/{id}/draft-note

Scopes: accounts:write
Role: Preparer or above
Access: A signed-in Tolvi session only, never an API token.

Preparers and above, signed in. Spends the firm’s Tolvi AI tokens, and the firm’s AI switch applies. Works only from the facts, without figures or names. It returns text for a person to check: nothing is stored or applied, and no figure can change. To accept it, save it through noteOverrides.

Needs the Preparer role or above. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for POST /api/v1/accounts/{id}/draft-note
Name	In	Type	Description
`id`required	path	`string (uuid)`

Request body

Required. application/json: object (DraftAccountsNoteRequest).

Request body for POST /api/v1/accounts/{id}/draft-note
Field	Type	Description
`noteId`required	`string (AccountsNoteId)`	One of: `reduced_disclosure`, `judgements_estimates`, `turnover`, `operating_profit`, `auditor_remuneration`, `directors_remuneration`, `interest_receivable`, `interest_payable`, `tax_on_profit`, `intangible_assets`, `tangible_assets`, `fixed_asset_investments`, `related_undertakings`, `stocks`, `financial_instruments`, `deferred_tax`, `reserves`, `leases`, `pensions`, `contingencies`, `controlling_party`, `cash_and_net_debt`, `general_information`, `accounting_policies`, `employees`, `fixed_assets`, `debtors`, `creditors_within_one_year`, `creditors_after_one_year`, `indebtedness`, `provisions`, `share_capital`, `dividends`, `commitments`, `off_balance_sheet`, `exceptional_items`, `director_advances`, `related_parties`, `parent_undertaking`, `post_balance_sheet_events`, `transition`, `members_remuneration`, `members_interests`, `members_particulars`, `capital_account`, `charity_income`, `charity_expenditure`, `charity_support_costs`, `charity_grants`, `charity_staff`, `charity_trustees`, `charity_key_management`, `charity_scrutiny_fees`, `charity_ex_gratia`, `charity_comparative_sofa`, `charity_funds`, `charity_net_assets_by_fund`, `charity_reserves`, `charity_other_notes`, `partners_accounts`
`instructions`	`string`
`estimateOnly`	`boolean`	Only say what it would cost.

Responses

200 OK, `application/json`

Body: object (AccountsNoteDraft).

Wording for a person to check. Nothing is stored or applied: to accept it, save it through noteOverrides.

200 OK response for POST /api/v1/accounts/{id}/draft-note
Field	Type	Description
`noteId`required	`string (AccountsNoteId)`	One of: `reduced_disclosure`, `judgements_estimates`, `turnover`, `operating_profit`, `auditor_remuneration`, `directors_remuneration`, `interest_receivable`, `interest_payable`, `tax_on_profit`, `intangible_assets`, `tangible_assets`, `fixed_asset_investments`, `related_undertakings`, `stocks`, `financial_instruments`, `deferred_tax`, `reserves`, `leases`, `pensions`, `contingencies`, `controlling_party`, `cash_and_net_debt`, `general_information`, `accounting_policies`, `employees`, `fixed_assets`, `debtors`, `creditors_within_one_year`, `creditors_after_one_year`, `indebtedness`, `provisions`, `share_capital`, `dividends`, `commitments`, `off_balance_sheet`, `exceptional_items`, `director_advances`, `related_parties`, `parent_undertaking`, `post_balance_sheet_events`, `transition`, `members_remuneration`, `members_interests`, `members_particulars`, `capital_account`, `charity_income`, `charity_expenditure`, `charity_support_costs`, `charity_grants`, `charity_staff`, `charity_trustees`, `charity_key_management`, `charity_scrutiny_fees`, `charity_ex_gratia`, `charity_comparative_sofa`, `charity_funds`, `charity_net_assets_by_fund`, `charity_reserves`, `charity_other_notes`, `partners_accounts`
`wording`required	`string`nullable	Null with `estimateOnly`.
`assumptions`required	`array of string`
`warnings`required	`array of string`	Things to fix before accepting it, such as an amount of money in the wording.
`tokens`required	`integer`
`affordable`required	`boolean`	False when the estimate is more than the balance or the person’s limit allows.
`reason`required	`string`nullable
`model`required	`string`nullable
`promptVersion`required	`string`nullable

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Download the accounts

GET/api/v1/accounts/{id}/pdf

Scopes: accounts:read

The full version for members, or the filleted version prepared for Companies House, as a PDF. Every page says "Draft, not approved" until people have recorded the directors’ approval. This doesn’t file anything. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for GET /api/v1/accounts/{id}/pdf
Name	In	Type	Description
`id`required	path	`string (uuid)`
`variant`	query	`string`	Left out: full. One of: `full`, `filleted`

Responses

200 OK

A PDF.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Export the accounts to Word

GET/api/v1/accounts/{id}/word

Scopes: accounts:read

The accounts as a Word document, to read or send on. Every page says "Draft, not approved" until the directors’ approval is recorded. A change made in Word doesn’t come back to Tolvi, and Word isn’t a format to file. This doesn’t file anything. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for GET /api/v1/accounts/{id}/word
Name	In	Type	Description
`id`required	path	`string (uuid)`
`variant`	query	`string`	Left out: full. One of: `full`, `filleted`

Responses

200 OK

A Word document.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Download the iXBRL accounts

GET/api/v1/accounts/{id}/ixbrl

Scopes: accounts:read

The accounts tagged to the FRC taxonomy. A draft still downloads, to see what would be tagged, and its file name says draft. What stops a file being filed is in ixbrl on the set. Neither Companies House nor HMRC has checked these files. This doesn’t file anything. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for GET /api/v1/accounts/{id}/ixbrl
Name	In	Type	Description
`id`required	path	`string (uuid)`
`variant`	query	`string`	Left out: full. One of: `full`, `filleted`

Responses

200 OK

iXBRL.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

File with Companies House

POST/api/v1/accounts/{id}/companies-house/submit

Scopes: accounts:write
Role: Manager or above
Access: A signed-in Tolvi session only, never an API token.
Retries: Send an Idempotency-Key to make retries safe.

A manager or partner, signed in with a second factor, once the accounts are approved and nothing Tolvi can check stops the tagged file. Answers 503 while filing is switched off, which it is until Companies House’s test service has been passed. Companies House has not reviewed or accepted this route. Never available to API keys or connected assistants.

Needs the Manager role or above. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for POST /api/v1/accounts/{id}/companies-house/submit
Name	In	Type	Description
`id`required	path	`string (uuid)`
`Idempotency-Key`	header	`string`	A unique key (1-255 visible characters) to make retries safe. Replayed for 24 hours. 1 to 255 characters

Request body

Required. application/json: object (SubmitAccountsToCompaniesHouseRequest).

Request body for POST /api/v1/accounts/{id}/companies-house/submit
Field	Type	Description
`figuresHash`required	`string`	The `figuresHash` you reviewed.
`variant`required	`string (AccountsVariant)`	`full` is for members. `filleted` is the copy prepared for Companies House: no profit and loss account and no directors’ report. One of: `full`, `filleted`
`presenterAccountId`required	`string (uuid)`
`companyAuthenticationCode`required	`string`	The company’s authentication code. Used for this message only and not stored. 6 to 8 characters

Responses

200 OK, `application/json`

Body: object (AccountsSet).

A company’s accounts for one period end. Draft until people record the directors’ approval.

The fields are as shown above.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 409 Conflict, 422 Unprocessable content, 429 Too many requests, as problem details (application/problem+json).

Ask Companies House for its answer

POST/api/v1/accounts/{id}/companies-house/submissions/{submissionId}/poll

Scopes: accounts:read

While Companies House is checking accounts. Tolvi also asks by itself. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for POST /api/v1/accounts/{id}/companies-house/submissions/{submissionId}/poll
Name	In	Type	Description
`id`required	path	`string (uuid)`
`submissionId`required	path	`string (uuid)`

Responses

200 OK, `application/json`

Body: object (AccountsSet).

A company’s accounts for one period end. Draft until people record the directors’ approval.

The fields are as shown above.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

List Companies House presenters

GET/api/v1/companies-house/presenters

Scopes: accounts:read

Names and status only: saved details are never returned. Part of the accounts product: the firm must have it and you must have access to it.

Responses

200 OK, `application/json`

Body: object (ChPresenterList).

200 OK response for GET /api/v1/companies-house/presenters
Field	Type	Description
`items`required	`array of ChPresenter`
`items[].id`required	`string (uuid)`
`items[].name`required	`string`
`items[].credentialStatus`required	`string (ChCredentialStatus)`	One of: `not_saved`, `saved`, `needs_update`
`items[].presenterHint`required	`string`nullable
`items[].lastUsedAt`required	`string (date-time)`nullable
`canStoreCredentials`required	`boolean`	Whether presenter details can be stored on this Tolvi.

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 429 Too many requests, as problem details (application/problem+json).

Add a Companies House presenter

POST/api/v1/companies-house/presenters

Scopes: settings:admin
Access: A signed-in Tolvi session only, never an API token.

Firm admins, signed in. Name it so people can tell them apart. Part of the accounts product: the firm must have it and you must have access to it.

Request body

Required. application/json: object (CreateChPresenterRequest).

Request body for POST /api/v1/companies-house/presenters
Field	Type	Description
`name`required	`string`	1 to 80 characters; example "Leeds office"

Responses

201 Created, `application/json`

Body: object (ChPresenter).

201 Created response for POST /api/v1/companies-house/presenters
Field	Type	Description
`id`required	`string (uuid)`
`name`required	`string`
`credentialStatus`required	`string (ChCredentialStatus)`	One of: `not_saved`, `saved`, `needs_update`
`presenterHint`required	`string`nullable
`lastUsedAt`required	`string (date-time)`nullable

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 429 Too many requests, as problem details (application/problem+json).

Remove a Companies House presenter

DELETE/api/v1/companies-house/presenters/{presenterId}

Scopes: settings:admin
Access: A signed-in Tolvi session only, never an API token.

Firm admins, signed in. Its details are deleted at once. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for DELETE /api/v1/companies-house/presenters/{presenterId}
Name	In	Type	Description
`presenterId`required	path	`string (uuid)`

Responses

204 No content

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Save the presenter details

PUT/api/v1/companies-house/presenters/{presenterId}/credentials

Scopes: settings:admin
Access: A signed-in Tolvi session only, never an API token.

Firm admins, signed in. Encrypted, used only when someone allowed to file files accounts, and never shown again. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for PUT /api/v1/companies-house/presenters/{presenterId}/credentials
Name	In	Type	Description
`presenterId`required	path	`string (uuid)`

Request body

Required. application/json: object (SaveChCredentialsRequest).

Request body for PUT /api/v1/companies-house/presenters/{presenterId}/credentials
Field	Type	Description
`presenterId`required	`string`	1 to 100 characters
`authenticationCode`required	`string`	1 to 200 characters

Responses

200 OK, `application/json`

Body: object (ChPresenter).

200 OK response for PUT /api/v1/companies-house/presenters/{presenterId}/credentials
Field	Type	Description
`id`required	`string (uuid)`
`name`required	`string`
`credentialStatus`required	`string (ChCredentialStatus)`	One of: `not_saved`, `saved`, `needs_update`
`presenterHint`required	`string`nullable
`lastUsedAt`required	`string (date-time)`nullable

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Delete the saved details

DELETE/api/v1/companies-house/presenters/{presenterId}/credentials

Scopes: settings:admin
Access: A signed-in Tolvi session only, never an API token.

Firm admins, signed in. Part of the accounts product: the firm must have it and you must have access to it.

Parameters

Parameters for DELETE /api/v1/companies-house/presenters/{presenterId}/credentials
Name	In	Type	Description
`presenterId`required	path	`string (uuid)`

Responses

200 OK, `application/json`

Body: object (ChPresenter).

200 OK response for DELETE /api/v1/companies-house/presenters/{presenterId}/credentials
Field	Type	Description
`id`required	`string (uuid)`
`name`required	`string`
`credentialStatus`required	`string (ChCredentialStatus)`	One of: `not_saved`, `saved`, `needs_update`
`presenterHint`required	`string`nullable
`lastUsedAt`required	`string (date-time)`nullable

Errors: 400 Bad request, 401 Unauthorised, 403 Forbidden, 404 Not found, 429 Too many requests, as problem details (application/problem+json).

Accounts

List accounts

Parameters

Responses

200 OK, application/json

Start accounts

Parameters

Request body

Responses

201 Created, application/json

List statement lines

Parameters

Responses

200 OK, application/json

Get accounts

Parameters

Responses

200 OK, application/json

Change accounts

Parameters

Request body

Responses

200 OK, application/json

List trial balance versions

Parameters

Responses

200 OK, application/json

Add a trial balance version

Parameters

Request body

Responses

201 Created, application/json

Read a trial balance file

Parameters

Request body

Responses

200 OK, application/json

Link to a Working Papers file

Parameters

Request body

Responses

200 OK, application/json

Bring in the file’s latest figures

Parameters

Responses

200 OK, application/json

Start next year’s accounts

Parameters

Request body

Responses

201 Created, application/json

Send for review

Parameters

Request body

Responses

200 OK, application/json

Record the directors’ approval

Parameters

Request body

Responses

200 OK, application/json

Reopen accounts

Parameters

Request body

Responses

200 OK, application/json

Start revised accounts

Parameters

Request body

Responses

201 Created, application/json

Raise a review point

Parameters

Request body

Responses

201 Created, application/json

Clear a review point

Parameters

Responses

200 OK, application/json

200 OK, `application/json`

201 Created, `application/json`

200 OK, `application/json`

200 OK, `application/json`

200 OK, `application/json`

200 OK, `application/json`

201 Created, `application/json`

200 OK, `application/json`

200 OK, `application/json`

200 OK, `application/json`

201 Created, `application/json`

200 OK, `application/json`

200 OK, `application/json`

200 OK, `application/json`

201 Created, `application/json`

201 Created, `application/json`

200 OK, `application/json`

200 OK, `application/json`

200 OK, `application/json`

200 OK, `application/json`

200 OK, `application/json`

201 Created, `application/json`

200 OK, `application/json`

200 OK, `application/json`