How to file micro-entity accounts with Companies House

Do you qualify as a micro-entity?

A company qualifies as a micro-entity for accounting periods beginning on or after 6 April 2025 if it meets at least 2 of 3 conditions: annual turnover of £1 million or less, a balance sheet total of £500,000 or less, and 10 or fewer employees on average. Some types of company are excluded whatever their size.

Generally, a company qualifies in its first financial year if it meets the conditions in that year. In later years it must meet them in that year and the year before. A company that stops meeting the limits for one year may keep the exemptions for that year, and they continue if it qualifies again the following year.

You cannot prepare and file micro-entity accounts if, at any time in the financial year, the company is or was one of the following:

• a public limited company
• an overseas company or an unregistered company
• a company authorised to register under section 1040 of the Companies Act 2006
• a charitable company
• a company excluded under section 384 or 384B of the Companies Act 2006
• a parent company of a group that is not a small group, or of a small group that prepares consolidated accounts
• a subsidiary whose accounts are included in consolidated group accounts

Source: Preparing and filing Companies House accounts (Life of a company part 1)

What micro-entity accounts contain

Micro-entity accounts are simpler than other company accounts, but they are still statutory annual accounts that the directors must prepare, approve and send to the company's members. A micro-entity must prepare:

• a balance sheet in one of the formats set out in the regulations, with any footnotes
• a profit and loss account in the specified format
• an auditors' report, unless the company claims exemption from audit as a small company
• any notes to the accounts

Source: Preparing and filing Companies House accounts (Life of a company part 1)

What you send to Companies House

Today a micro-entity can send Companies House only its balance sheet, with less information than other companies give. It does not have to file its profit and loss account or a directors' report.

The balance sheet must include this statement in a prominent position above the director's signature and printed name: 'The accounts have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.' The statement should also appear in the original accounts, not only the copy filed.

A micro-entity also counts as a small company, so it can claim audit exemption if it meets the conditions. The balance sheet then needs the audit exemption statements above the director's signature too. A director must sign the balance sheet on behalf of the board and print their name; Companies House rejects paper accounts without the printed name.

Source: Preparing and filing Companies House accounts (Life of a company part 1)

How to file micro-entity accounts in 2026

There are 3 ways to deliver micro-entity accounts to Companies House until the April 2028 changes:

• Online, using the Companies House service 'File your company's annual accounts', which has a micro-entity option. You need a Companies House password and the company's authentication code; if you have lost the code, see how to get a lost authentication code.
• Through commercial accounts software that can file with Companies House.
• On paper by post, signed by a director with their printed name. Paper takes longer to process, so post it well before the deadline.

Source: File your company's annual accounts with Companies House

The joint HMRC and Companies House service has closed

The joint 'File your accounts and Company Tax Return' online service, which let a company send its accounts to Companies House and its tax return to HMRC together, closed on 31 March 2026. From 1 April 2026 you need commercial software to file accounts and Company Tax Returns with HMRC.

You still have to file accounts with Companies House separately, through one of the routes above. Filing micro-entity accounts at Companies House does not file your Company Tax Return. See how to file a Company Tax Return now the HMRC service has closed.

Companies House's fees list shows no fee for filing a UK company's annual accounts.

Source: Filing company accounts and tax returns if you previously used the HMRC online service

When are micro-entity accounts due?

Micro-entity accounts are due at Companies House 9 months after the company's accounting reference date, the same as other private company accounts. A company's first accounts, if they cover more than 12 months, are due 21 months after incorporation, or 3 months after the accounting reference date if that is later.

The deadline is counted to the exact day, and what counts is the date Companies House receives acceptable accounts. If the deadline falls on a Sunday or bank holiday, you must still file by that date. If accounts are rejected close to the deadline, you get no extra time. See the first accounts deadline for a new company and Companies House late filing penalties for what happens if you miss it.

Source: Preparing and filing Companies House accounts (Life of a company part 1)

What changes from 1 April 2028

From 1 April 2028 you will only be able to file accounts with Companies House using commercial software, in iXBRL format. If you file micro-entity accounts on the web or on paper today, you will need software.

On 23 October 2026, Companies House said the government had paused the planned requirement for small and micro-entities to file profit and loss accounts from April 2028. The current omission rule therefore remains in the guidance. Companies claiming audit exemption will still need an enhanced statement from the directors. Read more about software-only accounts filing from 2028.

Source: Preparing and filing Companies House accounts (Life of a company part 1)

Was the company dormant instead?

If the company had no significant accounting transactions at all during the year, it may be able to file dormant accounts instead, which contain even less. Even one bank charge can change that. Compare the two in micro-entity accounts vs dormant accounts before you choose.

Common micro-entity accounts mistakes

Watch for these avoidable slips when you prepare and file micro-entity accounts:

• Using the old £632,000 and £316,000 limits for a period that began on or after 6 April 2025, or the new limits for an earlier period.
• Checking only the current year. After the first year, the company must meet the conditions in that year and the year before.
• Leaving out the micro-entity statement, or putting it somewhere other than above the director's signature and printed name.
• Not printing the name of the director who signed the balance sheet.
• Assuming the joint HMRC service still exists, or that filing at Companies House also files the Company Tax Return.
• Filing micro-entity accounts for an excluded company, such as a charitable company or a subsidiary included in consolidated accounts.
• Filing on the last day, then running out of time when the accounts are rejected.

Source: Preparing and filing Companies House accounts (Life of a company part 1)

Choose the right accounts filing route

SimpleFilings does not offer micro-entity or trading accounts filing. Have these accounts prepared and approved, then use the official Companies House filing route or your accountant. The Company Tax Return remains a separate filing. If the company was dormant all year, our dormant accounts service can check eligibility, prepare and file them instead. Accounts count as filed only once Companies House accepts them, so leave enough time before the deadline.