Director report

Typically a director’s report will contain:

The names of each director who served during the reporting year;
A summary of the company’s trading activities;
A summary of future prospects;
The principle activities of the company and, if relevant, the principle activities of its subsidiaries;
Recommendations for dividends for the reporting year;
Any financial events that occurred after the date on the balance sheet, if these events could affect the company’s finances;
Significant changes to the company’s fixed assets.

Chapter 5 of our notes lists what is covered by the audit report.