Company Accounts Type Checker
Enter your turnover, balance sheet total and employees to see which accounts your company files, and whether Companies House's free online service is still open to it.
Your company
Ways to file the accounts
| Route | Status | Notes |
|---|---|---|
| Companies House online service (free) | Open | Open until 31 March 2028 for micro-entity accounts. It does not file the Company Tax Return. |
| HMRC and Companies House joint service (free) | Closed | Closed on 31 March 2026. It filed the accounts and the Company Tax Return together. |
| Commercial software | Open | Files the accounts and the Company Tax Return together, and becomes the only route for accounts from 1 April 2028. |
| Paper, by post | Open | Accepted until 31 March 2028, but slower to process, so allow extra time before the deadline. |
The size tests
| Size | Turnover up to | Balance sheet up to | Employees up to | This year | Previous year |
|---|---|---|---|---|---|
| Micro-entity | £632,000 | £316,000 | 10 | 3 of 3 | 3 of 3 |
| Small | £10,200,000 | £5,100,000 | 50 | 3 of 3 | 3 of 3 |
| Medium-sized | £36,000,000 | £18,000,000 | 250 | 3 of 3 | 3 of 3 |
Micro-entity accounts are a choice. A micro-entity can file small company accounts under FRS 102 Section 1A instead, for example if a lender wants more detail.
Guide only. A company qualifies for a size by being within two of its three limits. The Company Tax Return goes to HMRC separately and can only be filed with software. Members can still require an audit of a small company.Example. A company with turnover of £180,000, a balance sheet total of £60,000 and 3 employees in the year to 31 March 2026, and smaller figures the year before, is a micro-entity and can file micro-entity accounts under FRS 105. Companies House's free online service is open to it until 31 March 2028.
How company size is decided
A company qualifies for a size by being within two of its three limits: turnover, balance sheet total and average number of employees. Balance sheet total means fixed assets plus current assets, before deducting anything the company owes. The limits were raised for financial years beginning on or after 6 April 2025.
The two year rule
A change of size only counts once it has happened two years running. A micro-entity that goes over the limits for a single year stays a micro-entity for that year, and only loses the status if it is over them again the year after. A company's first year is judged on that year alone.
Micro-entity, small and dormant accounts
Micro-entity accounts follow FRS 105: a simple balance sheet with very few notes. Small company accounts follow FRS 102 Section 1A and carry more disclosure. A micro-entity can choose either. A company with no significant transactions in the year is dormant and files dormant accounts, which show little more than its share capital.
Where the accounts can be filed
The joint HMRC and Companies House service that filed the accounts and the Company Tax Return together closed on 31 March 2026. Companies House's own online service still takes dormant, micro-entity and small company accounts, but from 1 April 2028 accounts can only be filed with commercial software, and filing on paper ends too. The Company Tax Return already needs software.
Who cannot use the small company rules
A public company, a bank, an insurer or another regulated financial business, and a member of a group that contains one, must file full accounts whatever its size. A charity cannot file micro-entity accounts.
Company size limits for financial years beginning on or after 6 April 2025
A company qualifies for a size by being within two of the three limits. The turnover limit is for a 12 month year.
| Size | Turnover up to | Balance sheet total up to | Average employees up to |
|---|---|---|---|
| Micro-entity | £1,000,000 | £500,000 | 10 |
| Small | £15,000,000 | £7,500,000 | 50 |
| Medium-sized | £54,000,000 | £27,000,000 | 250 |
Company size limits for financial years beginning before 6 April 2025
A company qualifies for a size by being within two of the three limits. The turnover limit is for a 12 month year.
| Size | Turnover up to | Balance sheet total up to | Average employees up to |
|---|---|---|---|
| Micro-entity | £632,000 | £316,000 | 10 |
| Small | £10,200,000 | £5,100,000 | 50 |
| Medium-sized | £36,000,000 | £18,000,000 | 250 |
Frequently asked questions
What are the micro-entity limits?
Turnover up to £1,000,000, a balance sheet total up to £500,000 and up to 10 employees on average, for financial years beginning on or after 6 April 2025. A company qualifies by being within two of the three.
Is the Companies House free filing service closing?
The joint HMRC and Companies House service closed on 31 March 2026. Companies House's own online service remains open for dormant, micro-entity and small company accounts until 31 March 2028. From 1 April 2028 all accounts must be filed with commercial software.
What counts as balance sheet total?
Fixed assets plus current assets, before deducting creditors or any other liabilities. It is not the net assets figure at the bottom of the balance sheet.
My company went over the micro-entity limits this year. Does it lose the status?
Not straight away. A change of size only counts once it has happened two years running, so a company over the limits for one year is still a micro-entity for that year.
Can a micro-entity file small company accounts instead?
Yes. Micro-entity accounts are optional, and a micro-entity can file small company accounts under FRS 102 Section 1A if it wants to show more detail.
Related calculators
Sources: Preparing and filing Companies House accounts, Companies House to bring in changes to accounts filing from April 2028, The online accounts and Company Tax Return service is closing, Dormant companies and associations on GOV.UK.
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