Micro-Entity Accounts for Small UK Limited Companies
ABM Chartered Accountants prepares and files micro-entity accounts for eligible limited companies across the UK. We handle FRS 105 accounts preparation, Companies House filing, and corporation tax returns, keeping your costs low and your compliance fully up to date.
Simple, Affordable Accounts for Micro-Entities
Micro-entity status allows the smallest UK limited companies to file a simplified set of accounts under FRS 105, with significantly reduced disclosure requirements compared to small or medium companies. This saves time and keeps your financial information more private, since only a basic balance sheet needs to be filed at Companies House each year.
ABM Chartered Accountants prepares micro-entity accounts for eligible limited companies quickly and cost-effectively. Our ICAEW and ACCA qualified team confirms your eligibility, prepares compliant FRS 105 accounts, files with Companies House, and handles your corporation tax return, giving you complete year-end coverage at a competitive fixed price.
Everything Included in Our Micro-Entity Accounts Service
From eligibility checks to Companies House filing, we manage every aspect of your micro-entity accounts, making sure your annual compliance is handled accurately, affordably, and on time every year.
Micro-Entity Accounts
Prepare FRS 105 compliant micro-entity accounts with minimal disclosure for eligible companies.
Companies House Filing
File your micro-entity accounts with Companies House accurately and ahead of your deadline.
Eligibility Assessment
Confirm whether your company qualifies as a micro-entity under current Companies Act thresholds.
Tax-Aligned Accounts
Prepare micro-entity accounts alongside your corporation tax return for a joined-up submission.
FRS 102 Transition
Move from FRS 105 to FRS 102 smoothly as your business grows beyond the micro-entity thresholds.
Sole Trader Accounts
Prepare simplified year-end accounts for sole traders and self-employed individuals across the UK.
Less Paperwork, Lower Cost, Full Compliance
Filing as a micro-entity reduces the amount of financial information you must disclose publicly, keeping sensitive trading data away from competitors and third parties. It also reduces the cost and time involved in preparing your annual accounts, since FRS 105 requires far less detail than FRS 102. ABM Chartered Accountants makes the most of this for eligible clients.
Even with simplified accounts, compliance with Companies House deadlines and HMRC tax return requirements is non-negotiable. ABM Chartered Accountants ensures your micro-entity accounts are always filed on time, your corporation tax is correctly calculated, and your eligibility is reviewed each year as your business evolves.
Micro-Entity Accounts for Limited Companies Across the UK
ABM Chartered Accountants prepares micro-entity accounts for limited companies right across the UK. Whether you are based in London or anywhere in the UK, we manage your accounts and filings remotely, efficiently, and at a fixed price.
Micro-Entity Accounts Across Every Business Type
We prepare micro-entity accounts for companies in retail, construction, hospitality, professional services, technology, creative industries, and property. We also work with freelancers, consultants, and owner-managed businesses operating as limited companies who want straightforward, cost-effective annual accounts.
Why ABM Chartered Accountants for Micro-Entity Accounts
ICAEW and ACCA Regulated
Qualified accountants you can fully trust
Fixed Competitive Pricing
Transparent fees with no hidden surprises
Tax and Accounts Together
Accounts and CT600 prepared in one engagement
How We Work
Initial Consultation
Set Up and Onboard
Ongoing Support
We provide regular reviews and proactive advice to keep your finances optimised and HMRC-compliant.
Get in Touch Today
Whether you need help with your tax return, payroll, VAT, or business advisory, our qualified UK accountants are ready to provide clear, practical guidance for your specific needs.
Book a Consultation
Fill in the form below and one of our expert accountants will contact you promptly to discuss your accounting and tax requirements.
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Frequently Asked Questions
Find clear answers to the most common questions about micro-entity accounts and FRS 105 filing.
Who qualifies as a micro-entity in the UK?
A company qualifies as a micro-entity if it meets at least two of three criteria: turnover not exceeding £632,000, balance sheet total not exceeding £316,000, and no more than ten employees. Eligibility must be assessed each year. ABM Chartered Accountants reviews your figures at the outset of each engagement to confirm your status.
What accounts does a micro-entity need to file?
Micro-entities file a simplified balance sheet under FRS 105 with Companies House. There is no requirement to include a profit and loss account or a director’s report in the public filing. A full set of accounts, including profit and loss, is still prepared internally and used for the corporation tax return.
Are micro-entity accounts the same as FRS 105 accounts?
Yes. FRS 105 is the UK accounting standard that applies to micro-entities. Accounts prepared under FRS 105 are commonly called micro-entity accounts. They are the simplest form of statutory accounts available to UK limited companies and require significantly less disclosure than accounts prepared under FRS 102.
Do I still need to file a corporation tax return as a micro-entity?
Yes. Filing simplified accounts with Companies House does not remove your obligation to file a corporation tax return with HMRC. ABM Chartered Accountants prepares your micro-entity accounts and CT600 together, ensuring your tax return is fully consistent with your statutory accounts and filed on time.
When do I need to move from FRS 105 to FRS 102?
If your company exceeds the micro-entity thresholds in two consecutive years, you must transition to FRS 102 from the following accounting period. ABM Chartered Accountants monitors your eligibility each year and manages the transition smoothly when the time comes, ensuring continuity and compliance throughout.
Can a dormant company use micro-entity accounts?
Dormant companies have their own simplified filing requirements and typically file dormant accounts rather than FRS 105 micro-entity accounts. ABM Chartered Accountants advises on the correct filing requirement for your company’s status, whether dormant, newly active, or a trading micro-entity, and handles the preparation and submission.