Filleted accounts are the version of a small company's accounts filed at Companies House without the profit and loss account and directors' report. The members still receive the full accounts, and HMRC gets them with the Company Tax Return.
What they are
A small company or micro-entity can choose not to file its profit and loss account and directors’ report with Companies House. What is left — the balance sheet and notes — is known as filleted accounts. It keeps turnover and profit off the public register.
Filleting only affects the public filing. The company still prepares full accounts for its members, and HMRC receives the full accounts in iXBRL with the CT600. Filleted accounts must include a statement that they have been delivered under the small companies regime.
In Tax Optimiser
Tax Optimiser prepares both versions from the same figures. New periods default to filing the filleted version at Companies House, and you can switch to the full set at the review step.
Changing in 2028
From 1 April 2028 small companies and micro-entities must deliver their profit and loss account to Companies House, so filleting in its current form ends. Companies House expects small companies to be able to opt out of publishing the P&L.
Read more: Full or filleted: what gets filed where.