CCH Accounts Production 2026.3: Release Notes

CCH Accounts Production 2026.3 Release Notes

Release highlights

This release provides a maintenance and compliance update for many entities, including improvements to the disclosures required where the FRS 102 Periodic Review 2024 is adopted early.

Note: that the update for the Charities SORP 2026 (including changes arising from the FRS 102 Periodic Review 2024) will be available in quarter 4 this year.

Prerequisites

Installing CCH Accounts Production 2026.3

This release is installed using the Central Suite Installer. This ensures that all prerequisites are in place and that all of the products for which you are licensed are installed are in place in the correct sequence. Click here to learn about the Central Suite Installer.

Reporting errors or requesting improvements to CCH masterpacks

Currently, CCH are only notified of a problem where a user has raised it with the Support team or one of our customer service representatives. As a result, minor problems dealt with by users themselves are not logged and are unlikely to be fixed. We wish to provide users with a simple way to notify us of errors or make suggestions for improvements.

Note: that assistance requests relating to current problems should still be addressed to the Support team in the usual way.

Where users have corrected errors without requiring the assistance of Support, or where they wish to notify CCH about suggested improvements, please email the information directly to the analyst responsible for maintaining the AP formats, Edward Wicke ([email protected]).

Key information required:

Master pack name
Master pack version
Format page or note number [for statutory database issues, the database node; for name range or nominal code issues, that information]
A very simple description, preferably also identifying the tab and row number for the format (e.g. We normally fix reported errors within a few days of their notification and therefore the fix will appear in the next master pack. If you suggest an improvement, you should receive a reply about its feasibility within a few days.)

Legislative & Compliance Updates

Packs updated : The following master packs have been updated for this release. These are discussed in more detail in the following sections.

Limited FRS 102 – pack 58.00
Consolidated FRS 102 – pack 49.00
Limited Micro Entity FRS 105 – pack 41.00
Limited Liability Partnerships FRS 102 – pack 45.00
Limited Liability Partnerships FRS 105 – pack 28.00
Limited IFRS – pack 49.00
Consolidated IFRS – pack 23.00
Unincorporated - pack 30.00
Charity FRS 102 – pack 34.00

Limited FRS 102 Master Pack 58.00

Issue to be aware of: Order of pages: The Contracts note has been moved up to follow immediately after the Revenue note. If updating to the latest master pack does not reproduce this movement, the user should choose the option within the Financial statements screen to Reset the collection.

Format amendments

Exrep - Exception report: VSTS 463967 - Added warning in exception report where S1A is applied but the entity is not small; Extended leased assets tests to look at full range of assets, removed unnecessary separate test for depreciation on these; Removed commitments tests for #on18 and #on19 which are no longer used; Corrected formula for employees numbers; Restricted future finance leases test to non-Periodic Review; Added rows re PR2024; Added separate rows for testing for auditors and accountants names.

Page5aud - Auditor's report: VSTS 464527 - Amend Keymatters, Signoff and Irreg tabs to apply subtitle stop/start correctly.

Page5ac2 - Accountants' report: VSTS 463967 - Assurance report changed to use accountant's address rather than auditor's.

Page6is - Profit and loss account: VSTS 463967 - Amended reference to discontinued operations to use note 19.

Page7sofp - Balance sheet: VSTS 463967 - Corrected tagging for provisions, net assets and total equity Page8cf - Statement of cash flows: VSTS 473122 - Amended disposal of business row to remove unnecessary name ranges.

Note01 - Accounting policies: VSTS 463971 - Provided option to pull in PY comparative paragraphs; Reorganised into tabs; Added further Revenue paragraphs.

Note02 - Change in accounting policies: VSTS 463971 - Added further information for current year, including optional opening balances.

Note05 - Revenue: VSTS 463971 - Provide new optional analysis.

Note32 - Contracts: VSTS 463971 - Amended suppression formula to suppress for S1A and allow stat db override suppression for others; Added overrides for analysis headings. VSTS 463971 - If 1st year, mark comparative opening period balances as n/a and rename comparative closing period as the current opening period.

Note19 - Discontinued operations: VSTS 463967 - Added keep together.

Note18 - Taxation: VSTS 463967 - Set formatting of tax rate line on tax reconciliation to Body Text F so that decimal places are shown. VSTS 473122 - Removed ref to #pn999200 from LTD tab C38. VSTS 463971 - Amended description of PY changes for PR2024 use.

Note21 - Dividends: VSTS 463971 - Amended tab control to deal with differing requirements for S1A and non-S1A.

Note25 - Intangible assets: VSTS 463967 - Replace page suppression formula based on NBV with one based on cost. VSTS 463971 - Added further paragraphs for information about goodwill and other intangibles.

Note26 - Tangible assets: VSTS 463967 - Corrected row suppression formula and wording for revalued assets message. VSTS 463971 - Changed TOTFINV to TOTFAINV; Reorganised Attachment and Reval tabs. VSTS 463971 - Added leasehold improvements to ROU assets; Moved NBV split to main sheets.

Note34 - Debtors: VSTS 463971 - Updated note ref presentation and logic.

Note33 - Lease receivables: VSTS 463971 - suppress disclosure of income for entities applying the reduced disclosure framework.

Note43 - Creditors due within one year: VSTS 463967 - Added tagging for VAT. VSTS 463971 - Updated note ref presentation and logic.

Note46 - Creditors due after one year: MP 58.00 Changes VSTS 463971 - Updated note ref presentation and logic. Correction to ixbrl tagging

Note108 - Other creditors due within one year: VSTS 463971 - Updated note ref presentation and logic.

Note109 - Other creditors due after one year: VSTS 463971 - Updated note ref presentation and logic. Note50 - Deferred taxation: VSTS 463971 - Added movement for PR2024.

Note54 - Share-based payment transactions: VSTS 463971 - Liabilities tab - changed Liabilities from equity-settled to cash-settled; amended formula to include current as well as non-current balances. Note55 - Share capital: VSTS 463967 - Amended row suppressions to ensure (1) rows are shown where there are share numbers, even if the value or rounded value is nil; (2) the ordinary and preference sections are kept together without reference to one another.

Note66 - Disposals: VSTS 463967 - Allowed for suppression of note if the information required is included in the Discontinued operations note instead. VSTS 473122 - Amended F26 formula to show Gain or Loss correctly, all tabs.

Note69 - Leasing: VSTS 463971 - Added warning that this note is not required after the Periodic Review 2024.

Note76 - Controlling party: VSTS 463967 - Amended keep together so that it deals with situation where the first paragraph is not needed. VSTS 463971 - Amended so that the table of parents is suppressed if no entries are made.

Validrep - Validation report: VSTS 463967 - Added warning where S1A is applied but the entity is not small; Corrected row suppression formula and wording for revalued assets message; Extended leased assets tests to look at full range of assets, removed unnecessary separate test for depreciation on these; Removed commitments tests for #on18 and #on19 which are no longer used; Corrected formula for employees numbers; Restricted future finance leases test to non-Periodic Review; Added rows re PR2024.

Mgmtdpl2 - Detailed profit and loss: VSTS 463967 - Amended suppression for turnover blank line above heading from >f0 to <>f0; Added optional taxation and profit after tax rows.

Mgmtdpl2f2 - Format 2 detailed profit and loss: VSTS 463967 - Amended suppression for turnover blank line above heading from >f0 to <>f0; Added optional taxation and profit after tax rows.

Paragraph amendments

Accounting Policies - Basis of preparation - Historical cost basis: VSTS 463971 - Removed square brackets and updated connected guidance instead.

Accounting Policies - Exemptions after PR 2024: VSTS 463971 - Apply changes arising from Periodic Review 2024 (change para text and description to match updated exemptions) Accounting Policies - Exemptions before PR 2024: VSTS 463971 - Apply changes arising from Periodic Review 2024 (change description of para).

Accounting Policies - Leases - Lessee - Operating leases: VSTS 463971 - Changed "leases asset" to "leased asset".

Accounting Policies - Leases - Lessor - Finance leases: VSTS 463971 - Expanded text. Accounting Policies - Leases 2024 - Lessee - Introduction: VSTS 463971 - Corrected wording re ROU assets on the balance sheet, and included ref to comparative.

Accounting Policies - Revenue - Contract assets: VSTS 463971 - New policy for PR 2024. Accounting Policies - Revenue - Contract balances - Refund liabilities: VSTS 463971 - New policy for PR 2024.

Accounting Policies - Revenue - Contract liabilities: VSTS 463971 - New policy for PR 2024. Accounting Policies - Revenue - Licenses: VSTS 463971 - New policy for PR 2024.

Accounting Policies - Revenue - Principal and agent: VSTS 463971 - New policy for PR 2024. Accounting Policies - Revenue - Sale of goods OLD: VSTS 463971 - Added 'at a point in time'. Accounting Policies - Revenue - Sale of goods PR 2024: VSTS 463971 - New policy for PR 2024. Accounting Policies - Revenue - Sale of services OLD: VSTS 463971 - Added 'over time'.

Accounting Policies - Revenue - Sale of services PR 2024: VSTS 463971 - New policy for PR 2024. Accounting Policies - Revenue - Variable consideration: VSTS 463971 - New policy for PR 2024. Accounting Policies - Revenue - Warranties: VSTS 463971 - New policy for PR 2024. Adoption of Periodic Review - Introduction: VSTS 463971 - Made refs to 2024 PR consistent. Adoption of Periodic Review - Leases - Cumulative effect method: VSTS 463971 - Amended paragraph to remove ref to all financial statement lines.

Adoption of Periodic Review - Leases - Practical expedients: VSTS 463971 - Made refs to 2024 PR consistent.

Adoption of Periodic Review - Revenue - Cumulative effect method: VSTS 463971 - Amended paragraph to remove ref to all financial statement lines.

Adoption of Periodic Review - Revenue - Fully retrospective method: VSTS 463971 - Amended for plural adjustments.

Adoption of Periodic Review - Revenue - Practical expedients: VSTS 463971 - Made refs to 2024 PR consistent.

Directors' Report - Significant matters - 2024 Periodic review: VSTS 463971 - Made refs to 2024 PR consistent.

Name range amendments

PSINT Proceeds on disposal of intangibles now:

1930..1934+2930..2934+3930..3934+6006+6016+6026+6036+6086+6096+6106+6116+6126+6136+6146+6156+6

+6076 after adding goodwill +6046+6056+6066+6076 TOTINTOTH

Total intangible other movement now:

6064+6069..606Z+6004+6009..600Z+6029..602Z+6044+6049..604Z+6089..608Z+6109..610Z+6129..612Z+6149 goodwill 6064+6069..606Z

Chart amendments

AMENDED Nominal codes descriptions:

4611 - Tax expense relating to PR2024 or prior year adjustments 4635 - Adjustment in respect of prior years or PR2024

Consolidated FRS 102 Master Pack 49.00

Format amendments

Page5aud2 - Auditor's report 2020: VSTS 464527 - Amend Keymatters, Signoff and Irreg tabs to apply subtitle stop/start correctly. VSTS 464524 - Amend SSA formula Cell B17 to work with Cloud AP SSA override #cd999748.

Page6is - Group p&l: VSTS 463967 - Amended reference to discontinued operations to use note 19. Page6soci - Group soci: VSTS 463967 -Add Data Regulate button missing from line 21.

Page7gsofp - Group balance sheet: VSTS 463967 - Corrected tagging for provisions. Page7sofp - Company balance sheet: VSTS 463967 - Corrected tagging for provisions. Page7soce - Company socie: VSTS 463971 - Adjusted CY Profit for the year description to follow the same structure as the PY row.

Page8cf - Group cash flow statement: VSTS 473122 - Amended disposal of business row to remove unnecessary name ranges.

Page8pcf - Company cash flow statement: VSTS 473122 - Amended disposal of business row to remove unnecessary name ranges.

Note01 - Accounting policies: VSTS 463971 - Provided option to pull in PY comparative paragraphs; Reorganised into tabs; Added further Revenue paragraphs.

Note02 - Change in accounting policies: VSTS 463971 - Added further information for current year, including optional opening balances.

Note05 - Turnover: VSTS 463971 - Provide new optional analysis.

Note19 - Discontinued operations: VSTS 463967 - Updated keep together; Added columnflex. Note18 - Taxation: VSTS 463967 - Set formatting of tax rate line on tax reconciliation to Body Text F so that decimal places are shown. VSTS 473122 - Removed ref to #pn999200 from C38. VSTS 463971 - Amended description of PY changes for PR2024 use.

Note21 - Dividends: VSTS 463971 - Amended tab control to deal with differing requirements for S1A and non-S1A; Amended note suppression to include for S1A groups.

Note25 - Intangible assets: VSTS 463967 - Replace page suppression formula based on NBV with one based on cost

Note26 - Tangible assets: VSTS 463971 - Changed TOTFINV to TOTFAINV; Reorganised Attachment and Reval tabs. VSTS 463971 - Added leasehold improvements to ROU assets; Moved split of assets to main sheets.

Note34 - Debtors: VSTS 463971 - Updated note ref presentation and logic.

Note33 - Lease receivables: VSTS 463971 - Amended relevant comparatives to show n/a where PR2024 is first applied.

Note43 - Creditors due within one year: VSTS 463971 - Adjusted other creditors comparatives by deducting *SBLIABC. VSTS 463971 -Updated note ref presentation and logic.

Note46 - Creditors due after one year: VSTS 463971 - Updated note ref presentation and logic.

Note108 -Other creditors due within one year: VSTS 463971 - Updated description of contract liabilities.

Note109 - Other creditors due after one year: VSTS 463971 - Updated description of contract liabilities.

Note50 - Deferred taxation: VSTS 463971 - Extended print suppression test to include test for UK non-PR small S1A. VSTS 463971 - Added movement for PR2024.

Note69 - Leasing: VSTS 463971 - Added warning that this note is not required after the Periodic Review 2024.

Note76 - Controlling party: VSTS 463967 - Amended keep together so that it deals with situation where the first paragraph is not needed.

Validrep - Validation report: VSTS 463967 - Added warning where S1A is applied but the entity is not small; Corrected row suppression formula and wording for revalued assets message; Extended leased assets tests to look at full range of assets, removed unnecessary separate test for depreciation on these; Removed commitments tests for #on18 and #on19 which are no longer used; Removed rows for employees numbers; Restricted future finance leases test to non Periodic Review; Added rows re PR2024. VSTS 476480 - Updated items that flow from the parent to make it clearer and remove links to fields.

Audittrail - Group audit trail: VSTS 473122 - Set minimum description width of 1.35. Paragraph amendments

Accounting Policies - Basis of preparation - Historical cost basis: VSTS 463971 - Removed square brackets and updated connected guidance instead.

Accounting Policies - Leases - Lessor - Finance leases: VSTS 463971 - Expanded text. Accounting Policies - Leases 2024 - Lessee -Introduction: VSTS 463971 - Corrected wording re ROU assets on the balance sheet, and included ref to comparative.

Accounting Policies - Revenue - Contract assets: VSTS 463971 - New policy for PR 2024. Accounting Policies - Revenue - Contract balances - Refund liabilities: VSTS 463971 - New policy for PR 2024.

Accounting Policies - Revenue - Contract liabilities: VSTS 463971 - New policy for PR 2024. Accounting Policies - Revenue - Licenses: VSTS 463971 - New policy for PR 2024.

Accounting Policies - Revenue - Principal and agent: VSTS 463971 - New policy for PR 2024. Accounting Policies - Revenue - Sale of goods OLD: VSTS 463971 - Changed title.

Accounting Policies - Revenue - Sale of goods PR 2024: VSTS 463971 - New policy for PR 2024. Accounting Policies - Revenue - Sale of services OLD: VSTS 463971 - Changed title.

Adoption of Periodic Review - Leases - Practical expedients: VSTS 463971 - Made refs to 2024 PR consistent.

Adoption of Periodic Review - Revenue - Cumulative effect method: VSTS 463971 - Amended paragraph to remove ref to all financial statement lines.

Adoption of Periodic Review - Revenue - Fully retrospective method: VSTS 463971 - Amended for plural adjustments.

Adoption of Periodic Review - Revenue - Practical expedients: VSTS 463971 - Made refs to 2024 PR consistent.

Directors' Report - Carbon report - Quantification and reporting methodology: VSTS 463971

- Added full stop.

Directors' Report - Significant matters - 2024 Periodic review: VSTS 463971 - Made refs to 2024 PR consistent.

Name range amendments

PSINT Proceeds on disposal of intangibles now:

1930..1934+2930..2934+3930..3934+6006+6016+6026+6036+6086+6096+6106+6116+6126+6136+6146+6156+6

+6076 after adding goodwill +6046+6056+6066+6076 TOTINTOTH

Total intangible other movement now:

6064+6069..606Z+6004+6009..600Z+6029..602Z+6044+6049..604Z+6089..608Z+6109..610Z+6129..612Z+6149 goodwill 6064+6069..606Z

Chart amendments

AMENDED Nominal codes descriptions:
4611 - Tax expense relating to PR2024 or prior year adjustments 4635 - Adjustment in respect of prior years or PR2024

Limited FRS 105 Master Pack 41.00

Format amendments

Exrep - Exception report: VSTS 463967 - Added test re PR 2024 early adoption; Added separate rows for testing for auditors and accountants names.

Page5aud2 - Auditor's report 2020: VSTS 464527 - Amend Keymatters, Signoff and Irreg tabs to apply subtitle stop/start correctly.

Validrep - Validation report: VSTS 463967 - Added test re PR 2024 early adoption; Added separate rows for testing for auditors and accountants names.

Mgmtbs - Detailed balance sheet: VSTS 463967 - Changed name ranges DIRCURR and DIRNCURR to DIRL DIRLOANSNC.

Microdetailedpl - Detailed profit and loss (frs 105): VSTS 463967 - Amended suppression for turnover blank line above heading from >f0 to <>f0; Added optional taxation and profit after tax rows.

102dpl - Detailed profit and loss (frs 102): VSTS 463967 - Amended suppression for turnover blank line above heading from >f0 to <>f0; Added optional taxation and profit after tax rows.

105mgmt5yr - Five year summary (frs 105): VSTS 463967 - Added 5 year record for 105 version.

Limited Liability Partnerships FRS 102 Master Pack 45.00

Format amendments

Exrep - Exception report: VSTS 463967 - Added warning where S1A is applied but the entity is not small; Corrected row suppression formula and wording for revalued assets message; Extended leased assets tests to look at full range of assets, removed unnecessary separate test for depreciation on these; Removed commitments tests for #on18 and #on19 which are no longer used; Corrected formula for employees numbers; Restricted future finance leases test to non-Periodic Review; Added rows re PR2024; Added separate rows for testing for auditors and accountants names.

Page6is - Profit and loss account: VSTS 463967 - Amended reference to discontinued operations to use note 19.

Page7romi - Reconciliation of members' interests: VSTS 463967 - Amended column suppression formulae to check only the relevant cells in the column; added PR2024 restatement row to PY. VSTS 463971 - Changed wording of PR2024 adjustment rows to match SOCIE; made ROMI mandatory for PR2024.

Page8cf - Statement of cash flows: VSTS 473122 - Amended disposal of business row to remove unnecessary name ranges.

Note01 - Accounting policies: VSTS 463971 - Provided option to pull in PY comparative paragraphs; Reorganised into tabs; Added type 4 Income plus contract paragraphs.

Note02 - Change in accounting policies: VSTS 463971 - Added further information for current year, including optional opening balances.

Note05 - Revenue: VSTS 473122 - Amended rows for the geographical area warning message to include #pn999671 reference to suppress this section. VSTS 463971 - Provide new optional analysis.

Note19 - Discontinued operations: VSTS 463967 - Updated keep together; Added columnflex.

Note26 - Tangible assets: VSTS 463971 - Amended formatting on ROU tabs; Reorganised Attachment and Reval tabs. VSTS 463971 -Added leasehold improvements to ROU assets; Moved NBV split to main sheets.

Note34 - Debtors: VSTS 463971 - Updated note ref presentation and logic.

Note33 - Lease receivables: VSTS 463971 - suppress disclosure of income for entities applying the reduced disclosure framework.

Note43 - Creditors due within one year: VSTS 463971 - Updated note ref presentation and logic.

Note46 -Creditors due after one year: VSTS 463971 - Updated note ref presentation and logic.

Note108 - Other creditors due within one year: VSTS 463971 - Updated note ref presentation and logic.

Note109 - Other creditors due after one year: VSTS 463971 - Updated note ref presentation and logic.

Note55 - Reconciliation of members' interests note: VSTS 463967 - Amended column suppression formulae to check only the relevant cells in the column. VSTS 463971 - Changed wording of PR2024 adjustment rows to match SOCIE; made ROMI mandatory for PR2024.

Note56 - Loans and other debts due to members: VSTS 463967 - Corrected keep together for the note.

Note57 - Revaluation reserve: VSTS 463967 - Corrected keep together for the note.

Note70 - Capital commitments: VSTS 463967 - Corrected keep together for the note. Note75 - Members' transactions: VSTS 463967 - Corrected keep together for the note.

Mgmtdpl2 - Detailed profit and loss: VSTS 463967 - Amended suppression for turnover blank line above heading from >f0 to <>f0.

Mgmtdpl2f2 - Format 2 detailed profit and loss: VSTS 463967 - Amended suppression for turnover blank line above heading from >f0 to <>f0.

Paragraph amendments

Accounting Policies - Basis of preparation - Historical cost basis: VSTS 463971 - Removed square brackets and updated connected guidance instead.

Accounting Policies - Exemptions after PR 2024: VSTS 463971 - Apply changes arising from Periodic Review 2024 (new para).

Accounting Policies - Exemptions before PR 2024: VSTS 463971 - Apply changes arising from Periodic Review 2024 (change description of para).

Accounting Policies - Leases - Lessor - Finance leases: VSTS 463971 - Expanded text. Accounting Policies - Leases 2024 - Lessee -Introduction: VSTS 463971 - Corrected wording re ROU assets on the balance sheet, and included ref to comparative.

Accounting Policies - Members’ participation rights – Cash flow classification: VSTS 418352 - Remove extra line at the end.

Accounting Policies - Revenue - Contract assets: VSTS 463971 - New policy for PR 2024. Accounting Policies - Revenue - Contract balances - Refund liabilities: VSTS 463971 - New policy for PR 2024.

Accounting Policies - Revenue - Contract liabilities: VSTS 463971 - New policy for PR 2024. Accounting Policies - Revenue - Licenses: VSTS 463971 - New policy for PR 2024.

Accounting Policies - Revenue - Major sources: VSTS 463971 - Added further source. Accounting Policies - Revenue - Principal and agent: VSTS 463971 - New policy for PR 2024. Accounting Policies - Revenue - Sale of goods OLD: VSTS 463971 - Changed title.

Accounting Policies - Revenue - Sale of goods PR 2024: VSTS 463971 - New policy for PR 2024. Accounting Policies - Revenue - Sale of services OLD: VSTS 463971 - Changed title.

Accounting Policies - Revenue - Sale of services PR 2024: VSTS 463971 - New policy for PR 2024. Accounting Policies - Revenue - Variable consideration: VSTS 463971 - New policy for PR 2024. Accounting Policies - Revenue - Warranties: VSTS 463971 - New policy for PR 2024.
Adoption of Periodic Review - Introduction: VSTS 463971 - Made refs to 2024 PR consistent. Adoption of Periodic Review - Leases -Cumulative effect method: VSTS 463971 - Amended paragraph to remove ref to all financial statement lines.

Adoption of Periodic Review - Leases - Practical expedients: VSTS 463971 - Made refs to 2024 PR consistent.

Adoption of Periodic Review - Revenue - Cumulative effect method: VSTS 463971 - Amended paragraph to remove ref to all financial statement lines.

Adoption of Periodic Review - Revenue - Fully retrospective method: VSTS 463971 - Amended for plural adjustments.

Adoption of Periodic Review - Revenue - Practical expedients: VSTS 463971 - Made refs to 2024 PR consistent.

BSheet / SOFP Notes - Finance lease obligations: VSTS 463971 - Apply changes arising from Periodic

Review 2024 (require user to amend para to specific circumstances of the leases).

Members' Report - Significant matters - 2024 Periodic review: VSTS 463971 - Made refs to 2024 PR consistent.

Name range amendments

PSINT Proceeds on disposal of intangibles now:

1930..1934+2930..2934+3930..3934+6006+6016+6026+6036+6086+6096+6106+6116+6126+6136+6146+6156+6046+6056+6066+6076
after adding goodwill +6046+6056+6066+6076 TOTINTOTH

Total intangible other movement now:

6064+6069..606Z+6004+6009..600Z+6029..602Z+6044+6049..604Z+6089..608Z+6109..610Z+6129..612Z +6149..614Z
after adding goodwill 6064+6069..606Z

Limited Liability Partnerships FRS 105 Master Pack 28.00

Format amendments

Exrep - Exception report: VSTS 463967 - Amended test for accountants name to use #ac1. Validrep - Validation report: VSTS 463967 - Amended test for accountants name to use #ac1. Microdetailedpl - Detailed trading and profit and loss account: VSTS 463967 - Amended suppression for turnover blank line above heading from >f0 to <>f0.

Name range amendments
New Names for Cloud Accounting (using existing name ranges)

CAPPLFOTO Turnover

CAPPLFOCOS Cost of Sales
CAPPLFOGP      Gross profit
CAPPLFONP       Net profit
CAPBSFOCA       Current assets
CAPBSFOCL       Current Liabilities
CAPBSFOEQBF    Equity brought forward
CAPBSFOEQCF Equity carried forward
CAPBSFOFA          Fixed assets
CAPBSFOL          Liabilities
CAPBSFOPROFIT  Profit

New name

REBFWD Retained earnings brought forward 9500+9540+9590+9640+9745

Limited IFRS Master Pack 49.00

Format amendments

Exrep - Exception report: VSTS 463967 - Added separate rows for testing for auditors and accountants names.

Page4dd - Directors' declaration: VSTS 469796 - Format hidden if not ROI.

Page8cf - Statement of cash flows: VSTS 473122 - Amended disposal of business row to remove unnecessary name ranges.

Note25 - Intangible assets: VSTS 463967 - Replace page suppression formula based on NBV with one based on cost.

Note55 - Share capital: VSTS 463967 - Amended row suppressions to ensure (1) rows are shown where there are share numbers, even if the value or rounded value is nil; (2) the ordinary and preference sections are kept together without reference to one another.

Note66 - Disposals: VSTS 473122 - Amended F26 formula to show Gain or Loss correctly, all tabs; Set numerical formatting to Current year Credit.

Mgmtdpl2 - Detailed income statement: VSTS 463967 - Amended suppression for turnover blank line above heading from >f0 to <>f0; Added optional taxation and profit after tax rows.

Name range amendments

PSINT Proceeds on disposal of intangibles now:

1930..1934+2930..2934+3930..3934+6006+6016+6026+6036+6086+6096+6106+6116+6126+6136+6146+6156 +6046+6056+6066+6076 after adding goodwill +6046+6056+6066+6076 TOTINTOTH

Total intangible other movement now:

6064+6069..606Z+6004+6009..600Z+6029..602Z+6044+6049..604Z+6089..608Z+6109..610Z+6129..612Z +6149..614Z after adding goodwill 6064+6069..606Z

Consolidated IFRS Master Pack 23.00

Format amendments

Page8cf - Group cash flows: VSTS 473122 - Amended disposal of business row to remove unnecessary name ranges.

Note66 - Disposals: VSTS 473122 - Amended F26 formula to show Gain or Loss correctly, all tabs. Page18cf - Company cash flow statement: VSTS 473122 - Amended disposal of business row to remove unnecessary name ranges.

Validrep - Validation report: VSTS 476480 - Updated to remove links where items flow from the parent. Update row conditions too.

Name range amendments

PSINT Proceeds on disposal of intangibles now:

1930..1934+2930..2934+3930..3934+6006+6016+6026+6036+6086+6096+6106+6116+6126+6136+6146+6156+6 +6076 after adding goodwill +6046+6056+6066+6076

TOTINTOTH

Total intangible other movement now:

6064+6069..606Z+6004+6009..600Z+6029..602Z+6044+6049..604Z+6089..608Z+6109..610Z+6129..612Z+6149 goodwill 6064+6069..606Z

Added tax codes:

TXDPLTOTREV DPL - Turnover TOTREV

TXDPLCOS DPL - Cost of sales COS

TXDPLOOI    DPL - Other operating income       OOI

TXDPLDIS    DPL - Distribution costs    DIS

TXDPLAE DPL - Administrative expenses       AE

Unincorporated Master Pack 30.00

Format amendments

Exrep - Exception report: VSTS 463967 - Amended test for accountants name to use #ac1.

Page6is - Profit and loss account: VSTS 463967 - Amended suppression for Detailed tab turnover blank line above heading from >f0 to <>f0; Changed FRS102 sheet to use subtitle rows instead of title rows.

Page7sofp - Balance sheet: VSTS 473122 - Removed duplicate Stop on FRS105 tab; adjusted position of Stop on both sheets.

Validrep - Validation report: VSTS 463967 - Amended tangible assets row 48 to refer to showing all categories.

Paragraph amendments

Balance Sheet - Approval statement: VSTS 463967 - Amended paragraph to use {#ac1,#2} instead of {#au1,#2}.

Charities Master Pack 34.00

Format amendments

Page2inf - Legal and administrative information: VSTS 460233 - Removed Delegated management from face of format. Users to add information in Senior management area; Replaced other advisor titl with new stat db refs.

Page4trr - Trustees' report: VSTS 464375 - Added further paragraph for significant events and moved this section above principal income; added sustainability section.

Page5aud2 - Auditor's report 2020: VSTS 464527 - Amend Keymatters and Irreg tabs to apply subtitle stop/start correctly. VSTS 464524 - Amend SSA formula Cell B19 to work with Cloud AP SSA override #cd999748.

Page6sfa - Statement of financial activities: VSTS 473122 - Suppressed I&E message in page title where this is not a company.

Note112 - Income from charitable activities: VSTS 463967 - Corrected formula M23 in Current tab. Note26 - Tangible assets: VSTS 463971 - Changed TOTFINV to TOTFAINV.

Paragraph amendments

Accounting Policies - Basis of preparation - Historical cost basis: VSTS 463971 - Removed square brackets and updated connected guidance instead.

Name range amendments

PSINT Proceeds on disposal of intangibles now:

1930..1934+2930..2934+3930..3934+6006+6016+6026+6036+6086+6096+6106+6116+6126+6136+6146+6156+6

+6076 after adding goodwill +6046+6056+6066+6076 TOTINTOTH

Total intangible other movement now:

6064+6069..606Z+6004+6009..600Z+6029..602Z+6044+6049..604Z+6089..608Z+6109..610Z+6129..612Z+6149 goodwill 6064+6069..606Z

Pensions master pack (no changes to master pack 16)

Issues to be aware of: Order of pages: The auditor's statement about contributions has been moved down to sit just above the summary of contributions. If updating to the latest master pack does not reproduce this movement, the user should choose the option within the Financial statements screen to Reset the collection.

Contents page: The formulae for rows 27-30 refers to P05AuditReport but should be amended to P05AuditReport2.

Software Enhancements

Statutory Database - Clearing the text of a paragraph

Previously if you deleted all the text of a paragraph and pressed 'OK', a message popped up to say that there is a blank text box and if left, you will get an 'ixnonnumeric' and 'malformed XML' error when filing electronically. You should instead use the option to Clear the paragraph which performs slightly differently although it looks the same.

Unfortunately some users left the blank paragraph and later encountered these errors. Now, instead of the error message, we automatically Clear the paragraph.

Quality Improvements

CCH Accounts Production

ADO 472265 - Import - On importing a client, an error occasionally happened importing the accounts pages

The error was "Violation of PRIMARY KEY constraint 'PK_FormatVersion'. Duplicate key in 'AP.FormatVersion'"

CCH iXBRL Review & Tag

ADO 464614 - Conversion from Excel - Reading from Excel could sometimes get stuck in a loop

The error was unusual and occurred on certain large ranges of merged cells, in the example seen, A5:A55.

--------------------------------------------------------------------------------------------------------------------------------------------------------

Legal Notice

Disclaimer : Wolters Kluwer (UK) Limited has made every effort to ensure the accuracy and completeness of these Release Notes. However, Wolters Kluwer (UK) Limited, its staff and agents will not be liable for any errors or omissions and use of the software is subject to the customer’s licence with Wolters Kluwer (UK) Limited. These Release Notes should not be relied upon as a detailed specification of the system or the software. Wolters Kluwer (UK) Limited may make changes to these Release Notes from time to time. This is provided for informational purposes only. The information reflected in this document may be changed or updated without notice. Wolters Kluwer (UK) Limited may also make improvements and/or changes in its products, practices, and/or programs described in this document at any time without notice. This document should not be seen as a contractual agreement, a modification or amendment of any existing contractual agreement with Wolters Kluwer (UK) Limited, or an indication of terms of service. All technical data, specification and other information contained in this document is confidential and the proprietary intellectual property of Wolters Kluwer (UK) Limited and/or its licensors. No reproduction, copy, alteration, or distribution thereof may be made without the express written consent of Wolters Kluwer (UK) Limited.

Copyright: These Release Notes may not be copied, altered, edited, disposed of, or distributed without the prior consent of Wolters Kluwer (UK) Limited. The content is confidential. Unless indicated otherwise all elements of this software product are owned by Wolters Kluwer (UK) Ltd. © 2026 Wolters Kluwer (UK) Limited

Trademark Rights: Microsoft, Windows, Windows NT, Windows for Workgroups, Windows 98, 2000, XP, MSDOS, Windows Vista, Windows 7, Windows 8, Windows 10, Windows Server, Microsoft SQL Server, and Microsoft Office, are either registered trademarks or trademarks of Microsoft Corporation. Novell and NetWare are trademarks of Novell Inc. Citrix MetaFrame is a registered trademark or trademarks of Citrix Systems, Inc. All rights reserved. All other trademarks are the property of their respective owners.

Wolters Kluwer (UK) Limited, Wolters Kluwer House, 145 London Road, Kingston Upon Thames, Surrey, KT2 6SR