Notes to the accounts directors emoluments

brdpatli

A director has resigned ( resignation registered at Companies House) and also left the Company. Payments via payroll were made to this person after the resignation date. Do we also include these payments in Director's emoluments note in the Financial statements even though they were made following resignation.

Model500

It depends. How many months pay went through following the resignation date?

Was there a Director's Service Contract? There could have been an agreement to let the resigning Director carry on receiving pay as a regular 'employee' after resignation, even if only for a short while.

I would ask this question first as this may provide you with the answer you are seeking.

brdpatli

Payments related to employment - redundancy and long term incentive payment - one payment in the month after resignation date and one payment a few months later. No regular payments after leaving.