The detailed p+l note is one of the first things clients will look for in my experience. It is important that this is broken down/analysed as far as possible, so it is crucual imo that this note is flexible and shows all nominal code headings/figures instead of lumping them in together under the one group heading/figure.
Daniel Delaney
Agreed - a one page detailed P&L, not fragmented over several pages in groups, but all headings from all figures populated listed in one report. Having less spacing and margins around the final accounts would also see less pages needed (to avoid overwhelm when the client looks at it!)