Year-end accounts preparation is the backbone of every accounting practice, yet it consumes an enormous amount of time and skilled resource. For UK firms, preparing statutory accounts that comply with FRS 102, FRS 105, and Companies Act requirements demands precision and expertise. For US firms, financial statement preparation under US GAAP requires equally rigorous attention to standards and disclosure requirements.

Terra Global Partners takes the preparation burden off your desk. Our experienced team handles the complete accounts preparation process, from trial balance to final accounts, leaving you to focus on review, client discussion, and value-added advisory work

Accurate, Compliant Accounts Preparation for Your Clients

What Our Accounts Preparation Service Includes

For UK Accounting Firms

  • Preparation of statutory accounts for limited companies under FRS 102 and FRS 105

  • Sole trader and partnership accounts including profit and loss and balance sheet

  • LLP accounts preparation in accordance with LLP regulations

  • Verification of opening balances against prior year accounts

  • Posting of period-end trial balance and all necessary journal entries

  • Preparation of detailed working papers including bank reconciliations, trade debtors and creditors schedules, fixed asset registers, and prepayment and accrual schedules

  • Corporation tax computations including capital allowances, allowable and disallowable expenditure analysis, and group relief calculations

  • Filing-ready accounts packages for Companies House and HMRC

  • Charity accounts preparation under SORP requirements

For US Accounting Firms (CPA Practices)

  • Financial statement preparation under US GAAP including compilation and review engagements

  • Balance sheet, income statement, cash flow statement, and statement of changes in equity

  • Adjusting journal entries and reclassifications

  • Supporting schedules and workpaper preparation

  • Footnote and disclosure drafting

  • Trial balance clean-up and reconciliation

  • Multi-entity consolidation and elimination entries

  • Non-profit and fund accounting under ASC 958


Our Quality Assurance Process

Accounts preparation demands the highest standards of accuracy. Our quality framework ensures every set of accounts passes through three review stages before delivery:

  1. Preparer Review: The assigned accountant verifies all entries, reconciles control accounts, and checks that all schedules tie to the trial balance.

  2. Senior Review: A qualified senior accountant reviews the complete working file against our 40-point quality checklist, covering balance sheet items, profit and loss integrity, disclosure completeness, and tax computation accuracy.

  3. Manager Sign-Off: A team manager performs a final reasonableness check, compares key figures against prior year, and confirms the accounts are ready for your professional review.

This layered approach means you receive work that requires minimal correction, reducing your review time and allowing you to focus on the advisory conversation with your client.

Entity Types We Handle

Our team has experience preparing accounts across a wide range of entity types:

  • Limited companies (micro, small, medium, and large)

  • Sole traders and self-employed individuals

  • Partnerships (general and limited)

  • Limited Liability Partnerships (LLPs)

  • Groups of companies including consolidated accounts

  • Charities and not-for-profit organisations

  • S-Corporations and C-Corporations (US)

  • LLCs and Partnerships (US)

  • Non-profit organisations under 501(c)(3) (US)

Frequently Asked Questions

  • Our team receives regular technical training on FRS 102, FRS 105, UK GAAP, US GAAP, and relevant regulatory changes. We maintain a knowledge base of current standards and disclosure requirements that is updated whenever new guidance is issued by the FRC, FASB, or HMRC.

  • At minimum, we need the trial balance, prior year accounts, bank statements, and access to the bookkeeping records. We provide a standardised information request checklist that ensures everything is gathered upfront, minimising back-and-forth queries.

  • Standard turnaround is 5 to 7 working days for a set of limited company accounts, depending on complexity. During peak periods, we add capacity to maintain turnaround times. Rush jobs can be accommodated with advance notice.

  • Yes. Our senior team members have extensive experience with consolidated accounts, elimination entries, inter-company reconciliations, and complex group structures including those with overseas subsidiaries.

Get Started Today

Whether you are a sole practitioner looking to free up your time or a multi-partner firm ready to scale, Terra Global Partners is here to help. Our flexible engagement models mean you only pay for what you need, and our dedicated teams integrate seamlessly into your practice workflows.