Dear Mr Heale

With reference to your email dated 2 August 2017 in which you have asked the following questions:

1. How "small" does a Small Company have to be in order to be exempted from an Annual Audit under the 2006 Companies Act?
2. Are Private Companies with substantial public funding subject to an Audit? If they are not, why not?
3. Are Brighton i360 Limited (Company Number 05528127) subject to an Annual Audit?
4. What are the V.A.T. Liabilities of Brighton i360 Limited?
5. What are the Corporation Tax Liabilities of the Brighton i360 Limited?

Companies House publishes guidance regarding the filing of Accounts and audit exemptions for small companies. The guidance can be accessed via the following link:
https://www.gov.uk/government/publicatio...

You have enquired whether Brighton i360 Limited is subject to an Annual Audit. Companies House Service provides free access to company information. You can therefore view the accounts filed by the company via the following link to ascertain whether an audit has been undertaken.
https://beta.companieshouse.gov.uk/compa...

This information has not been provided as under section 21 of the Freedom of Information Act 2000 any information that is reasonably accessible to the applicant, albeit on payment of a fee, is exempt information under the Act.

Companies House does not deal with V.A.T or Corporation Tax liabilities. Therefore, you may wish to contact HM Revenue and Customs (HMRC) in respect of Q4 and Q5.

If you are dissatisfied with the result of your request for information you may request an internal review within two calendar months of the date of this email. The case will be reviewed by a senior member of staff who has had no previous involvement in this case. Please remember to quote the reference number above in any future communications.

If you are then not content with the outcome of the internal review, you have the right to apply directly to the Information Commissioner for a decision. Further information can be found at www.ico.org.uk

Yours sincerely

Information Rights Team
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