The Notes to the Accounts and accounting policies in BrightTax Year End Accounts are largely fixed — they cannot be freely edited, reordered, or have their standard text changed. However, additional notes can be added in certain templates where required. This article explains exactly what can and cannot be done with the notes section.

The following are fixed in BrightTax Accounts Production and cannot be changed:

• The text of standard accounting policies
• The order of existing notes
• The wording of pre-populated note disclosures
• The structure of the notes templates

The following can be changed within the notes:

• Figures that flow from the trial balance or journals — these update automatically as you update the accounts data
• Director and officer information — entered via the Officer Data section and the Associated Clients tab
• Additional notes — where the template supports them (see below)

Additional notes can be added to the Notes to the Accounts section on the FRS 102 Section 1A template. This is not currently available on the FRS 105 (Micro Entity) template.

1. Open the Year End Accounts task and navigate to the Notes to the Accounts page in the Table of Contents.
2. Switch to Edit mode.
3. On the toolbar, click the toggle icon (the last icon on the right of the toolbar) to enable row and column headers.
4. On the Notes to the Accounts page, right-click on the white line between two existing notes.
5. Select Note Options > Add Note from the context menu.
6. A dialogue box will appear — enter the title and text for your additional note.
7. Click OK to add the note.
8. Click Save.

Notes and accounting policies that are empty or not required can be collapsed or hidden. This happens automatically when you run Check Accounts & Generate iXBRL Files. You can also collapse notes manually:

1. Expand the toolbar in the Year End Accounts task.
2. Click the Template tab.
3. Click the Collapse button.
4. Empty notes will be hidden from the printed accounts and iXBRL output.

To hide specific accounting policies:

• Navigate to the accounting policies page in the Table of Contents
• Right-click on the policy you want to hide
• Select the option to collapse or hide that policy

Q: Can I change the wording of the accounting policies to match our firm's standard?

A: No. The accounting policy wording is fixed in BrightTax Accounts Production. If you require customisable accounting policies, BrightAP supports this.

Q: Can I add notes to the FRS 105 Micro Entity template?

A: No. Additional notes can currently only be added to the FRS 102 Section 1A template. The FRS 105 template has a more restricted notes structure.

Q: A note is appearing in the accounts that is not relevant to this client — how do I remove it?

A: Use the collapse function to hide empty or irrelevant notes. Run Check Accounts & Generate iXBRL Files to automatically collapse all empty sections, or collapse them manually via the Template > Collapse option.