iXBRL tagging for small companies
FRS 102 Section 1A accounts — abridged or filleted — tagged correctly for whichever format your shareholders have approved.
Between micro-entity simplicity and full disclosure
Small companies filing under FRS 102 Section 1A sit between micro-entity minimalism and the fuller disclosure larger companies provide. Two accounts formats are typically available: abridged accounts (a reduced-detail balance sheet and profit and loss account, requiring shareholder approval) and filleted accounts (full accounts prepared for shareholders, with certain elements — commonly the profit and loss account and directors' report — omitted from what's actually filed publicly).
Common qualifying thresholds
A company generally qualifies as small when it meets at least two of: turnover not more than £10.2 million, balance sheet total not more than £5.1 million, and no more than 50 employees on average — again, confirm current thresholds before relying on them, as these are periodically reviewed.
Where this sits in our pricing
Which tier applies depends on exactly what you're filing and for which regulator — send your accounts over and we'll confirm the tier and a fixed price, free, before any work starts. See our pricing page for the full tier breakdown.
Frequently asked questions
What's the difference between abridged and filleted accounts?
Abridged accounts reduce the detail in the balance sheet and profit and loss account itself, and need shareholder approval. Filleted accounts keep full detail for shareholders but omit certain elements — commonly the profit and loss account and directors' report — from the public Companies House filing.
Can a small company still need an audit?
Yes — audit exemption is a separate test from small company size classification. A company can qualify as small for accounts format purposes and still require an audit depending on its specific circumstances, such as certain group memberships.
Does small company status affect the CT600?
No — your CT600 obligation to HMRC is unaffected by your Companies House accounts format. Full tagging is still required for CT600 attachments regardless of size.
Send your accounts over
We'll confirm exactly what's required and quote a fixed price, free.
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