UK Company Accounts Guides

Everything you need to know about filing micro-entity accounts under FRS 105. Eligibility, deadlines, penalties, and step-by-step instructions.

Turnover, balance sheet total and employees thresholds (2-out-of-3 test), edge cases, and what to file next.

How to structure a micro-entity balance sheet, common mistakes checklist, and a simple worked example.

Copy-paste template blocks + examples to understand structure and common pitfalls (then generate real iXBRL).

Clear explanation: abridged vs micro-entity vs filleted accounts. What each term means, who can use it, and what gets filed publicly.

Understand your UK company financial year end (ARD), why it’s often month-end, key deadlines (9 months / 21 months), and how to change it.

When changing your year end helps (and when it doesn’t), trade-offs, limits, and worked examples.

Step-by-step filing checklist, what you need before submitting, and where iXBRL/PDF fits into the process.

Where opening balances come from, what to enter for first-year companies, and how to fix an unbalanced balance sheet.

Do you still need to file accounts for a dormant company? Learn the requirements, simplified filing process, and common mistakes to avoid.

Missed your filing deadline? Understand the penalty structure, how to appeal, and strategies to avoid future penalties.

A practical toolkit for appealing a late filing penalty: decision tree, evidence checklist, and copy-paste appeal template (with letter generator).

Complete guide to filing your CT600 corporation tax return. Understand the difference between annual accounts and tax returns.