What accounts must I file? Do I need an audit?
Your company's size sets which accounts it files and whether it needs an audit. It's the size where it meets 2 of the 3 limits, and the size only changes after 2 years in a row.
Your answer
Enter your turnover, balance sheet total and average number of employees.
About this calculator
For private limited companies in the UK checking which accounts to file at Companies House, and whether they need an audit.
What happens to your answers
We don’t keep them. Your answers go to our server to do the sums and aren’t stored or logged. If you copy a link to your answers, they’re in the link itself, so only share it with people you trust.
How it’s worked out
A company is micro, small or medium-sized if it meets at least 2 of the 3 limits for that size. For years starting on or after 6 April 2025 the limits are: micro-entity, turnover up to £1 million, balance sheet total up to £500,000 and up to 10 employees; small, £15 million, £7.5 million and 50; medium-sized, £54 million, £27 million and 250. Anything bigger is large. Earlier years used lower limits.
After the first year, the size only changes once the figures have been in the new size for 2 years in a row. Small companies (including micro-entities) don't need an audit, unless they're public, in a group that isn't small, in financial services, or shareholders with 10% ask for one. If an audit is needed, you'll need a registered auditor. A private company files its accounts within 9 months of its year end.
Worked example
Your company is small, so it can file small company accounts, and you don't need an audit.
12-month year ending 31 March 2027 · private company · not the company's first accounts
| Turnover £2,400,000. Limits: micro £1,000,000, small £15,000,000, medium £54,000,000 | £2,400,000 |
|---|---|
| Balance sheet total £900,000. Limits: micro £500,000, small £7,500,000, medium £27,000,000 | £900,000 |
| Average employees 18. Limits: micro 10, small 50, medium 250 | 18 |
| Conditions met (you need 2 of 3): micro 0, small 3, medium 3 | Small |
| Last year it counted as small | Small |
| Accounts to file: small company accounts: you can leave the profit and loss account and directors' report off the public record | Small company accounts |
| Audit (small companies, including micro-entities, can skip it) | Not needed |
| Year end 31 March 2027: file within 9 months | 31 December 2027 |
Based on the Companies House guidance on company size, accounts and filing deadlines, and the GOV.UK rules on audit exemptions.
Questions people ask
Do the new limits apply to my last year's figures too?
Yes. For a year starting on or after 6 April 2025, earlier years are judged as if the new limits had applied then, so a company that just went over the old limits may count as small again straight away.
What changes at Companies House in 2028?
From 1 April 2028 you can only file accounts with commercial software. Small and micro companies must also send their profit and loss account (they can ask for it not to be published), and abridged accounts end.
Can you do our audit?
No, we don't carry out audits. If your company needs one, you'll need a registered auditor.
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