Error: A mandatory tag is missing — Average number of employees during the period — when you run FRS 102 in Accounts Production Advanced

Scenario

Causes

Solution part 1: check the FRS 102 template is up to date

Close any clients that are open.
Select the
Template Entities
tab to view the master templates.
Check that Practice UK FRS 102 Master template is version 23.
Update the template if it's earlier than version 23:
Select
Tools
, then
Content downloads
from the dropdown list.
Mark the checkbox for version 23 of UK FRS 102, then select
Install
.
Select the
Entities
tab.
Double-click the client to open it.
Select
Update
.

Solution part 2: check display settings

With the client open, select the
Summary
tab.
Select
General
.
In the
Financial Statements required
group, use the following settings:
FRS 105: mark the
FRS 105
checkbox.
FRS 102 Section 1A Small Entities: mark the
FRS 102 Section 1A Small Entities
checkbox.
FRS 102 Section 1A – Abridged Financial Statements: mark the
FRS 102 Section 1A Small Entities
checkbox.
FRS 102 Dormant Financial Statements: mark the
FRS 102 Section 1A Small Entities
checkbox.
FRS 102 Full Financial Statements: clear both checkboxes.
FRS 102 Consolidated Financial Statements: clear both checkboxes. 
In the
Financial statements to be presented to
group, select
Companies House
, then mark the
Filing filleted accounts
checkbox as needed.
Select
OK
to save your changes.
Back in the
Summary
tab, select
Refresh
.

Solution part 3: enter the number of employees

Select the
Disclosure
tab.
Under
Financial Statements
, select
Employee Information
.
Enter the
Average number of employees
in the
Current Period
and
Prior Period
.
Select
OK
.

Solution part 4A: FRS 102 Section 1A — Abridged or Small Entities

Select the
Reports
tab, then double-click the report from the list.
In the
Report Structure
tab, expand the
Financial Statements
and
Notes to the Financial Statements folders
.
If the
Staff numbers
folder name is displayed in grey text, then right-click it.
Select
Display
, then
Always
from the context menu.

Solution part 4B: FRS 102 Financial Statements

Select the
Reports
tab, then double-click the
FRS 102 Financial Statements Report
.
On the
Report Structure
tab, expand the
Financial Statements
,
Notes to Financial Statements
, then
Staff costs
folders.
Right-click
Staff numbers
, then select
Display
and
Always
from the context menu.
note
Accounts Production Advanced reruns the report.
You might get a warning if you've entered an average number of employees on the
Employee Information disclosure
tab for only 1 department. This is because the mandatory tag for the
Average number of employees
is displayed in the total of the note. However, since only a single row for one department has been pulled through to the note, the total row with the mandatory tag doesn't appear.
If the accounts continue to fail on export, complete steps 5 to 12.
Run the report in
Design
mode.
Select the
Report Structure
tab and expand the
Financial Statements
,
Notes to Financial Statements,
and
Staff costs
folders.
Double-click
Staff numbers
to go to that section in report.
In the report, double-click the
Average number of persons employed by the company
table.

In Design Smart Table, double-click the row of data that's shown in black text (not grey).
In the Show section total group, mark the
Display when one breakdown row
checkbox, then select
OK
.
In the Design Smart Table, select
OK
.
note
In Design mode, the report now includes a total row in the Average number of employees table.
Select
Preview
mode.
note
You can now export the report as an iXBRL file and file at Companies House.

Solution part 4C: FRS 102 Dormant Financial Statements

Download our FRS 102 Dormant Financial Statements text file and save it to your Windows Desktop.
In the company, run the FRS 102 Dormant Financial Statements report.
Select the
Report Structure
tab.
Select the
FRS S102 Dormant Financial Statements
folder, then right-click and select
Properties
from the context menu.
Select the
XML Source
tab.
Delete all XML source text, then paste the contents of the
FRS 102 Dormant Financial Statements
text file to replace it.
Check that the words
Report template is syntactically correct
appear, then select
OK
to update the report.

Solution part 4D: FRS 105 Micro Entities

Select the
Report Structure
tab.
Expand the
Financial Statements
,
Balance Sheet
, and
Notes to the Financial Statements
folders.
Right-click the
Staff numbers
folder, and select
Display
, then
Always
from the context menu.
Select
Preview
mode and
Export
the report as an iXBRL file for filing at Companies House.