The Companies Act 2006 states that dividends are only to be paid out of profits available for the purpose. Unfortunately many business owners misunderstand this point or are unaware of it at all.

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Vicki Summersby FMAAT is licensed and regulated by AAT under licence number 1002105

Louise Keevil FMAAT is licensed and regulated by AAT under licence number 231349 

Amelia Viner  FMAAT is licensed and regulated by AAT under licence number 10230381

AAT is recognised by HM Treasury to supervise compliance with the Money Laundering Regulations and PBT Accountancy Limited is supervised by AAT in this respect.

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