Chartered accountants and tax advisers, Marina, Lagos
Clear books.
Calm filings.
Decisions you can defend.
Ledgerline Partners looks after the tax, audit and monthly accounts of owner managed companies, investors and non profits across Nigeria. We file early, explain plainly and answer the tax office before it asks twice.
Example details for this demo.
What we do
Six services, one engagement letter.
Most firms come to us for one thing, usually a tax problem, and stay for the books. Every client has a named partner and a manager who answers the phone.
How engagements work- 01Tax advisoryCompany income tax, VAT, withholding and PAYE planning, filed on time and argued well when the tax office writes back.
- 02Audit and assuranceStatutory audits, special purpose reviews and lender reports, run by partners who read every working paper.
- 03Bookkeeping and payrollMonthly books closed by the 7th, payroll and pension remittances handled, and a one page report you will actually read.
- 04Business set upIncorporation, tax registration and the first ninety days of compliance for founders and foreign investors.
- 05Year end and reportingFinancial statements to the reporting standard, board packs and the year end timetable that keeps auditors calm.
- 06Advisory and CFO supportCash flow forecasts, pricing reviews, fundraising models and a part time finance lead for growing firms.
We read your numbers the way a tax inspector will, before they do.
Early, not on the day
Returns go to clients for review ten days before the due date. Nobody at Ledgerline files at midnight.
Plain language
Every set of accounts comes with a one page note in English, not accounting shorthand. Your board will read it.
Fixed fees, agreed first
We quote before we start and tell you in writing if the scope changes. No surprise invoices in March.
Tax calendar
What is due, and when.
Pick a month to see the returns and remittances a typical Lagos company owes. Our clients get this as a reminder email a week ahead, with the figures already prepared.
Tax advisory- 31stEmployer annual PAYE returnSummary of every employee, gross pay and tax deducted for the year just ended.
- 10thPAYE remittanceEmployee income tax deducted in the previous month, paid to the state revenue service where staff live.
- 21stVAT return and paymentMonthly VAT return for the previous month, filed with input and output schedules.
- 21stWithholding tax remittanceTax withheld from supplier invoices in the previous month, with the schedule of payees.
- 10thPAYE remittanceEmployee income tax deducted in the previous month, paid to the state revenue service where staff live.
- 21stVAT return and paymentMonthly VAT return for the previous month, filed with input and output schedules.
- 21stWithholding tax remittanceTax withheld from supplier invoices in the previous month, with the schedule of payees.
- 31stBoard pack for year end sign offOur suggested internal deadline for draft accounts on a December year end.
- 10thPAYE remittanceEmployee income tax deducted in the previous month, paid to the state revenue service where staff live.
- 21stVAT return and paymentMonthly VAT return for the previous month, filed with input and output schedules.
- 21stWithholding tax remittanceTax withheld from supplier invoices in the previous month, with the schedule of payees.
- 30thAudited accounts to the boardLedgerline suggested date, leaving room for questions before filing season.
- 10thPAYE remittanceEmployee income tax deducted in the previous month, paid to the state revenue service where staff live.
- 21stVAT return and paymentMonthly VAT return for the previous month, filed with input and output schedules.
- 21stWithholding tax remittanceTax withheld from supplier invoices in the previous month, with the schedule of payees.
- 10thPAYE remittanceEmployee income tax deducted in the previous month, paid to the state revenue service where staff live.
- 21stVAT return and paymentMonthly VAT return for the previous month, filed with input and output schedules.
- 21stWithholding tax remittanceTax withheld from supplier invoices in the previous month, with the schedule of payees.
- 30thCompany income tax returnDue six months after a December year end, with audited accounts and tax computations.
- 30thEducation and other leviesFiled alongside the income tax return where the company is liable.
- 10thPAYE remittanceEmployee income tax deducted in the previous month, paid to the state revenue service where staff live.
- 21stVAT return and paymentMonthly VAT return for the previous month, filed with input and output schedules.
- 21stWithholding tax remittanceTax withheld from supplier invoices in the previous month, with the schedule of payees.
- 31stAnnual return to the company registryConfirms directors, shareholders and share capital. Late filing attracts daily penalties.
- 10thPAYE remittanceEmployee income tax deducted in the previous month, paid to the state revenue service where staff live.
- 21stVAT return and paymentMonthly VAT return for the previous month, filed with input and output schedules.
- 21stWithholding tax remittanceTax withheld from supplier invoices in the previous month, with the schedule of payees.
- 10thPAYE remittanceEmployee income tax deducted in the previous month, paid to the state revenue service where staff live.
- 21stVAT return and paymentMonthly VAT return for the previous month, filed with input and output schedules.
- 21stWithholding tax remittanceTax withheld from supplier invoices in the previous month, with the schedule of payees.
- 30thHalf year management reviewA good moment to estimate the year and plan provisional payments.
- 10thPAYE remittanceEmployee income tax deducted in the previous month, paid to the state revenue service where staff live.
- 21stVAT return and paymentMonthly VAT return for the previous month, filed with input and output schedules.
- 21stWithholding tax remittanceTax withheld from supplier invoices in the previous month, with the schedule of payees.
- 10thPAYE remittanceEmployee income tax deducted in the previous month, paid to the state revenue service where staff live.
- 21stVAT return and paymentMonthly VAT return for the previous month, filed with input and output schedules.
- 21stWithholding tax remittanceTax withheld from supplier invoices in the previous month, with the schedule of payees.
- 15thYear end planning meetingLedgerline clients get a stock count plan and a year end timetable.
- 10thPAYE remittanceEmployee income tax deducted in the previous month, paid to the state revenue service where staff live.
- 21stVAT return and paymentMonthly VAT return for the previous month, filed with input and output schedules.
- 21stWithholding tax remittanceTax withheld from supplier invoices in the previous month, with the schedule of payees.
- 31stFinancial year endStock count, cash count, bank confirmations and cut off checks all hang on this date.
- 10thPAYE remittanceEmployee income tax deducted in the previous month, paid to the state revenue service where staff live.
- 21stVAT return and paymentMonthly VAT return for the previous month, filed with input and output schedules.
- 21stWithholding tax remittanceTax withheld from supplier invoices in the previous month, with the schedule of payees.
Typical dates for illustration, based on a December year end. Rules and dates change, so confirm current deadlines with your adviser. Example details for this demo.
- Oil and gas services
- Fintech and payments
- Real estate developers
- FMCG distribution
- Hospitals and clinics
- Schools
- Non profits and foundations
- Manufacturing
- Media and creative
- Logistics
Insights
Notes from the practice.
The new business filing checklist
Every registration, return and remittance a new Nigerian company owes in its first year, in the order you will meet them.
Read the insight Year end · 9 min readPreparing for year end without the panic
A twelve week timetable for stock counts, bank confirmations and the board pack, written for December year ends.
Read the insightWe had three years of unfiled VAT and a letter giving us fourteen days. Ledgerline sorted the schedules, sat in the meeting with us and agreed a payment plan. The calm was worth as much as the result.
People
The partners you will actually meet.
Every client has a named partner who signs the work and a manager who answers the phone within a working day.
- Adaeze OkonkwoManaging partner, tax
- Tunde BakarePartner, audit and assurance
- Zainab AbdullahiPartner, tax
- Ifeoma NwosuDirector, outsourced finance
- Babatunde LawalDirector, advisory
Start with a forty minute conversation.
Tell us what is keeping you up at night: a tax letter, a late audit, a payroll that never balances. We will tell you plainly what we would do and what it would cost.