By International Credit Reports
Match the company and the accounting period first
Start with the UK company number on the agreement and match it to the Companies House record. Then open the actual accounts document rather than relying only on the filing-history description. Record the entity name, financial period, filing date, and type of accounts shown.
The date the accounts were filed and the period they describe are different. A recent filing can relate to an earlier financial year. Keep that distinction visible when considering a current customer order or supplier commitment.
Companies House publishes guidance on account preparation and filing, including different filing and exemption circumstances. Consult the current guidance when the filing type or available documents need explanation. Companies House: filing company accounts.
Read the filing before extracting figures
Use this worksheet to prevent a summary from looking more complete than the source document. Record unavailable items explicitly, and read relevant notes before comparing figures across years or companies.
| Check | Record in the review file |
|---|---|
| Identity | Company name and number matching the proposed counterparty |
| Time | Period start and end, filing date, and comparative period |
| Scope | Company-only or group information as described |
| Presentation | Currency, units, and the documents actually included |
| Assurance | Whether an auditor’s report is included and what it says |
| Limitations | Missing income statement, unavailable figures, or unclear notes requiring follow-up |
Example: accounts without the revenue figure you need
Imagine a public filing supplies balance-sheet information but does not give the revenue figure your review requires. Record revenue as unavailable from that document. Do not infer that the company has no sales, substitute a group marketing claim, or calculate a margin using a blank field.
Ask whether suitable additional company-level information is available for the relevant period. A later filing or a newly issued company report may still not supply that field. The useful question is what evidence can be obtained for this entity, not how many pages another document contains.
Combine the accounts with the business question
For a customer account, relate the evidence to the requested terms and potential unpaid balance. For a supplier, consider the financial questions alongside the deposit, order timetable, and separate operational checks. A filing record is not a guarantee that a future invoice or shipment will be completed as agreed.
If you use a credit report, check which financial source and period it summarizes and whether other available company information adds to the review. Keep the original filing reference where useful. Complete your approval note with the entity assessed, evidence dates, outstanding questions, and the responsible decision maker.
Compare UK company report options
The UK country page explains company identifiers and shows available report types with current prices and estimates.