UK corporate reporting 2025/26 – recent developments and guidance for large unlisted companies and LLPs

We have published our annual reporting guide for UK large unlisted companies and LLPs. 

The guide aims to help large unlisted UK companies and LLPs prepare their 2025/26 annual reports by summarising recent developments and regulatory guidance. It also looks ahead to regulatory developments that are expected to affect annual reports in future years.

The guide covers:

• The Financial Reporting Council’s updated guidance on the strategic report

• Insights from the FRC’s latest thematic reviews on climate‑related financial disclosures

• Future developments that may influence reporting, including sustainability disclosure standards and transition plan disclosures