Overview of company’s performance over a period of time. Financial Accounts seek to accurately report on the historical performance of a company by presenting a picture of performance typically covering a 12 month period. They generally need to be produced within nine months of an SME’s financial year end and comprise of a profit and loss sheet, balance sheet and cash flow statement. Companies store these results in-house and are publicly available at nominal cost. Small companies are allowed to file a reduced amount of information – balance sheet only – meaning that third parties cannot identify performance during the year.