An outline of the option for companies to prepare a summary financial statement in addition to their full accounts and reports in accordance with the Companies Act 2006, for financial periods beginning on or after 6 April 2008 and ending before 30 September 2013.

For details of the option to to provide to shareholders a copy of the strategic report and supplemental material in place of full accounts for financial years ending on or after 30 September 2013, see Practice note, Strategic report: 1 October 2013: Option to provide strategic report and supplemental material in place of full accounts.