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No business can know exactly what the future holds. But budgeting reduces the level of uncertainty, helping you anticipate problems, learn from the past and improve your ability to control the business.
More than 10 million people are members of company (or occupational) pension schemes. Companies are not obliged to set up their own schemes. But a good one can be a selling point in attracting and retaining the best employees.
It is no coincidence that directors with accountancy qualifications are at the top of some of the most successful enterprises. Accountancy is the language of business, and those who do not understand it are at a serious disadvantage.
This briefing is a month-by-month schedule of the major tax (etc) deadlines in the tax year 6 April 2002 to 5 April 2003.
Payroll is a crucial part of your operations. The government requires you to collect tax and National Insurance (NI) under the PAYE system, and imposes penalties for failure.
This briefing is aimed at smaller limited companies. At present, those with an annual turnover below £1 million must file a set of accounts each year, both with the Inland Revenue and with Companies House, but a full audit is not required. The threshold for audit exemption will eventually rise to £4.8 million.
The prices you charge for your products can have a dramatic effect on sales and profits.
Get your remuneration packages right and you will attract reliable employees with the skills your business needs for success. Get them wrong and you will be unable to recruit these people or hold on to them. Since the remuneration package is the most visible part of any job offer, you must pitch it right to interest the right people. But even that can be easy, compared with fine-tuning the rewards to keep good people with you.
Every company is obliged to appoint a company secretary. If you accept this appointment, you will become an officer of the company, with legal responsibilities under the Companies Act.
The euro has been adopted as the official currency of 12 EU states (see margin note, page 2). Euro notes and coins began to replace national (legacy) currencies in these countries on 1 January 2002.
Good accounting software should put you in control of your business. You can automate the tasks you have to do, including keeping records and completing statutory returns. And once the data is recorded, it will be easy for you to access and manipulate it for reports that will enable you to run your business better.
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