FRS 105 and FRS 102 Section 1A comparedWho can use FRS 105 micro-entity accounts and FRS 102 Section 1A small company accounts, the size limits from April 2025, and what each must include.What iXBRL tagging isWhat inline XBRL is, why HMRC needs accounts and computations in iXBRL with the CT600, and when Companies House will need it.Companies House accounts changes in April 2028From April 2028 Companies House will take accounts only from software in iXBRL, small companies must file a profit and loss account, and abridged accounts end.Companies House identity verification for directors and presentersIdentity verification for directors, PSCs and LLP members has applied since 18 November 2025. Checks for people who file start no earlier than November 2027.Accounts filing deadlines and late filing penaltiesCompanies House deadlines for private company and LLP accounts, the late filing penalties from £150 to £1,500, and when they double.First accounts deadlines for a new companyHow a new company's first accounting reference date is set and when its first accounts are due at Companies House.Changing a company's year endThe rules for shortening or lengthening a company's accounting reference date with form AA01, and when it cannot be changed.Dormant company accountsWhen a company is dormant for Companies House and for HMRC, what it files, form AA02, and when a dormant company needs a CT600.LLP accounts requirementsThe size limits for small and micro LLPs from April 2025, what a small LLP files at Companies House, deadlines and the LLP SORP.The accountants' report on unaudited accountsWhat the accountants' report on the preparation of unaudited statutory accounts says, who it is addressed to, and the professional bodies' guidance.What a small company's statutory accounts containThe balance sheet, profit and loss account, notes, directors' report and statements in a small company's accounts, and which parts go to members.Abridged and filleted accounts for small companiesWhat abridged and filleted accounts are, the member consent and statement under section 444(2A), and how both options end for filings from 1 April 2028.Audit exemption for small, subsidiary and dormant companiesThe section 477 small company audit exemption, the balance sheet statements, members' right to an audit, excluded and group companies.The directors' report for a small companyWhat a small company's directors' report contains, the exemption statement, approval and signing, and filing now and from April 2028.Approving and signing company accountsBoard approval of the accounts, the director's signature on the balance sheet, signing the directors' report, the statements above the signature, and filing dates.Revising defective company accountsRevising defective accounts under section 454 and SI 2008/373: replacement or supplementary note, the 28-day limits and the CT600.The note on advances, credits and guarantees to directorsWhat section 413 requires in the notes for advances, credits and guarantees to directors, the totals, and micro-entity accounts.Striking off a company with form DS01Voluntary strike off with DS01: the three-month conditions, who is told within 7 days, fees, objections, DS02 and the Crown.Restoring a dissolved company to the registerAdministrative restoration with form RT01 and restoration by court order: who can apply, the 6-year limit, the £341 fee and filings.
Year-end accounts and Companies House
What a small company's statutory accounts contain, the filing options and the changes coming in April 2028, audit exemption, the directors' report, approving, revising and filing accounts, and closing or restoring a company.