If you do not want the FRS 102 statement on previous periods to appear in the financial statements, you can remove it through the Compliance Database.

Remove the Statement on Previous Periods

1. Open the relevant Client/Dataset.
2. Go to Compliance > Legislation > Disclosure.
3. Find the option Remove FRS 102 Statement on Previous Period?
4. Tick the checkbox.
5. Save the changes.
6. Re-produce or refresh the accounts to apply the updated setting.
7. Review the produced accounts to confirm that the statement has been removed.

Important: You must re-produce or refresh the accounts after changing the setting. The existing produced accounts may not update automatically.