When adding supporting accounting documents with B1 return for a small Co availing of the audit exemption, how many previous years details need to be included? We are in year 3 of trading. In last years returns I included 2009 and 2010 details on the abridged balance sheet figures. Do I just put in 2010 and 2011 now or do I still need to include 2009 also? There is not alot of room on the page to include three rows of comparable years figures. Is two enough? Thanks