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The [Disclosure] Employee numbers template records the average number of people employed by the company during the year, including directors, for the current and comparative period, together with an optional additional note. It produces the average employee numbers disclosure required in the accounts.

Table of contents 

When should I use this template?

Use it whenever you need to disclose the average number of employees in the accounts and you are not picking that figure up automatically from elsewhere, for example from a payroll reconciliation. This template gives you a simple, standalone place to enter and evidence the number.

Before you start

Work out the average number of persons employed by the company during the period, including directors, calculated on a consistent basis, before you enter it here. The template does not calculate this figure for you from payroll data.

Background

Company law requires the notes to the accounts to disclose the average number of persons employed by the company during the financial year. This template exists purely to capture and evidence that figure.

Steps

  1. Description. Defaults to Average number of persons employed by the company during the year, including Directors. Edit it if you want different wording.
  2. Average number of employees (current period). Enter the average headcount for the year as a whole number.
  3. Average number of employees (comparative period). Only shown where a comparative period exists. It is pre-filled from whatever you entered as the current-year figure last year, but you can edit it. That is useful if last year's number needs correcting, or if you are using the template for the first time and need to enter the comparative manually.
  4. Additional note. An optional free-text field for any further detail you want to add to the disclosure.

What flows through to the rest of the accounts/workflow?

This template does not pull data in from, or push results out to, any other template. It is a standalone disclosure note, and whatever you enter here is what appears in the average employee numbers note in the accounts.

What rolls forward next year?

The comparative-period figure next year pre-fills from what you enter as this year's current-period figure, but the current-period figure itself is left blank each year for you to enter afresh. The description and additional note carry forward as you left them until you change them.

Where the data comes from

  • Entirely manual entry. The average headcount, the description and the additional note are all typed in directly, and nothing is pulled from the trial balance.

Frequently asked questions

Why is the comparative figure pre-filled?

It defaults to whatever you entered as the current-year average last year, on the basis that it is usually correct. You can overtype it if it needs to change.

Does this template calculate the average from payroll data?

No. You work out the average number of employees yourself, or take it from a payroll reconciliation, and enter the resulting whole number here.

Because the comparative figure pre-fills from last year's entry, it is worth checking it against the prior year accounts the first time you use this template in a file. If the file was prepared elsewhere last year, there is nothing for the template to pre-fill from and you will need to enter the comparative yourself.