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Small Company
A small company is one that meets at least two of the following three criteria :-
- Annual turnover must not be more £5,600,000;
- Balance sheet total must not exceed £1,400,000;
- Average number of employees must not be more than 50.
Small companies must deliver the following filings to Companies House :-
- Abbreviated balance sheet and notes
- Special auditors report (if required).
Medium Company
A medium sized company must meet two of the three following criteria :-
- Annual turnover must not be more than £11,200,000;
- Balance sheet total must not exceed £5,600,000;
- Average number of employees must not be more than 250.
Please note: the balance sheet total is the total of fixed and current assets.
Medium companies must deliver the following filings to Companies House :-
- Full balance sheet
- Abbreviated profit and loss account
- Special auditors report
- Directors report
- Notes to the Accounts
Filing periods are exactly the same as for a full set of accounts.
Full Company
A full filing company must deliver the following filings to Companies House :-
- Profit and loss account
- Balance sheet signed by a director
- An auditors report signed by an auditor
- Directors report signed by a director or the secretary of the company
- Notes to the accounts
- And (if appropriate) group accounts
Private Limited companies must file accounts within twenty-two months of incorporation.
Public Limited companies must file accounts within 18 months of incorporation.
Information received within our Company Accounts Report include:-
- Directors
- Secretary
- Registered office / registered number
- Auditors
- Report of the directors
- Profit and loss accounts
- Balance sheet
- Notes to the accounts
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