iXBRL tagging for micro-entities
FRS 105 accounts are the simplest in the UK system — and our simplest, fastest tagging tier, from £45 +VAT.
The simplest statutory accounts in the UK system
Micro-entity accounts, prepared under FRS 105, are the most condensed accounts UK company law allows — a minimal balance sheet, minimal profit and loss account, and no directors' report requirement. Simple doesn't mean untagged, though: Companies House and, where a CT600 applies, HMRC both still need correctly mapped iXBRL.
Common qualifying thresholds
A company generally qualifies as a micro-entity when it meets at least two of: turnover not more than £632,000, balance sheet total not more than £316,000, and no more than 10 employees on average — thresholds set by the Companies Act and periodically reviewed, so always confirm current figures before relying on them.
Where this sits in our pricing
Micro-entity, Companies House-only filings usually fall into our minimum tagging tier at £45 +VAT — our simplest and fastest tier.
Frequently asked questions
Do micro-entities need a directors' report?
No — one of the simplifications available to micro-entities is that a directors' report isn't required, unlike small or full-size companies.
Does filing as a micro-entity affect our CT600 obligation?
No. Your Companies House accounts format and your CT600 obligation to HMRC are separate matters — qualifying as a micro-entity doesn't reduce or remove the CT600 requirement if HMRC has issued a notice to file.
What if we're right on the threshold?
Thresholds are assessed against your actual figures for the period, and can shift a company between micro-entity, small, and standard classification year to year. Send your figures over and we'll confirm which tier and format applies before quoting.
Send your accounts over
We'll confirm exactly what's required and quote a fixed price, free.
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