How do I file micro-entity accounts online?

Companies House is moving to software-only accounts filing (free WebFiling for accounts ends in April 2028), so micro-entity accounts are filed using software that submits iXBRL accounts through the Companies House gateway. AccountsWebFiling lets you prepare and file them online in minutes for £15 a year.

Guide

Micro-entity accounts (FRS 105): what they are and how to file them

Q: What are micro-entity accounts?

Micro-entity accounts are the simplest form of statutory accounts, prepared under FRS 105 for the very smallest companies. They consist of a short balance sheet with a few required statements; no profit-and-loss account or directors' report is delivered to Companies House.

Q: Does my company qualify as a micro-entity?

A company qualifies if it meets at least two of three limits: turnover not more than £1 million, balance sheet total not more than £500,000, and not more than 10 employees on average (limits for periods beginning on or after 6 April 2025). Some companies, such as LLPs and charities, cannot use the micro-entity regime.

Micro-entity accounts are the simplest statutory accounts a UK company can file. This guide explains what they are, whether your company qualifies, what's included, and how to file them online as Companies House moves to software-only accounts filing (free WebFiling for accounts ends in April 2028).

What are micro-entity accounts?

Micro-entity accounts are prepared under FRS 105, the financial reporting standard for the very smallest companies. They're deliberately minimal: a short balance sheet with a handful of prescribed statements. No profit-and-loss account and no directors' report are delivered to Companies House, and the disclosures are far lighter than for larger companies. For a small, simple company, they're by far the quickest accounts to prepare.

Does my company qualify as a micro-entity?

Your company can use the micro-entity regime if, for the financial year, it meets at least two of these three limits:

Turnover — not more than £1 million (£632,000 for periods beginning before 6 April 2025)
Balance sheet total — not more than £500,000 (previously £316,000)
Employees — not more than 10 on average

You generally need to meet the limits in the current year and, in most cases, the year before. Some entities can't use the micro-entity regime, including limited liability partnerships (LLPs), charities, and certain financial and investment companies. If you're unsure, check the current rules or take professional advice.

What's included in micro-entity accounts?

A micro-entity balance sheet shows the company's assets, liabilities and capital at the year end, in a summarised form. Alongside the figures, micro-entity accounts must include the required statements (below). The accounts are filed with Companies House in iXBRL — a tagged electronic format — which filing software produces for you automatically from the figures you enter.

The required statements

Unaudited micro-entity accounts must contain, in the right wording:

the audit-exemption statement (section 477 of the Companies Act 2006)
a statement that the members have not required an audit (section 476)
the directors' responsibility statement
the statement that the accounts are prepared under the micro-entity provisions

Good filing software includes these for you and checks the wording is acceptable.

Deadlines and penalties

Private companies normally have nine months from their accounting reference date to file accounts with Companies House. File late and there's an automatic penalty that increases the longer you leave it — so it pays to file early. You can find your next accounts due date on the Companies House public register.

How to file micro-entity accounts online

Companies House is moving to software-only accounts filing (free WebFiling for accounts ends in April 2028), so micro-entity accounts are filed using software. With AccountsWebFiling it takes a few minutes:

Choose micro-entity accounts — with guidance on whether you qualify.
Find your company on the register; your details and dates fill in.
Enter your balance sheet figures; last year's comparatives can be brought forward from the public record.
We validate the accounts against Companies House's own checks.
Enter your authentication code and file — then track the result.

File your micro-entity accounts

How to file your accounts as Companies House WebFiling changes — the full overview, including dormant and small-company accounts.

This guide is general information, not professional advice. Thresholds and rules can change. AccountsWebFiling is not affiliated with Companies House.