What are abridged accounts (UK)?

Abridged accounts are a simplified set of accounts that certain small companies can prepare, typically requiring members’ (shareholders’) consent. They are different from “filleted accounts”, which is mainly about what gets placed on the public record.

What are micro-entity accounts?

Micro-entity accounts are accounts prepared under the micro-entities regime (commonly FRS 105) for very small companies that meet the micro-entity criteria and have no exclusions. What you file at Companies House is often a simplified package.

What are filleted accounts and how do they relate?

Filleted accounts are a filing option (what is publicly visible at Companies House). A company may prepare full/small/abridged accounts for shareholders and HMRC, but file a “filleted” version on the public register where allowed.

Which option should I choose?

Start with your eligibility (micro-entity vs small company), then decide what you want on the public record (where permitted). Use our filing options chooser tool for a quick path and links to the right guides.

Abridged Accounts vs Micro-Entity Accounts (UK) — What’s the difference?

Answer-first: the mental model

Micro-entity is mainly about eligibility and the micro-entities regime (often FRS 105).
Abridged is mainly about a simplified set of accounts some small companies can prepare (with member/shareholder consent).
Filleted is mainly about what is publicly visible at Companies House (where permitted), not the full package you may need for HMRC.

Abridged vs micro vs filleted (quick comparison)

Micro-entity accounts

Type: preparation regime (micro-entities).

When: you qualify as a micro-entity (and no exclusions apply).

Next: read the micro-entity guide and thresholds checklist.

Abridged accounts

Type: simplified accounts a small company may prepare (member consent).

Why: reduce disclosures compared with fuller small company accounts.

Caution: rules may change; always confirm with official guidance.

Filleted accounts

Type: filing/public-record option (what is shown publicly).

Why: keep certain statements off the public register where permitted.

Important: HMRC/CT600 may still need a fuller package.

Decision tree (practical)

Check eligibility first. If you qualify as a micro-entity, the micro-entity path is often the simplest. Use the micro eligibility tool.
Separate Companies House vs HMRC. What you file publicly may differ from what HMRC expects for CT600. Start with the CT600 guide and CT600 inputs checklist.
If you’re not micro: you’re likely in the “small company” world. Abridged/filleted options are about simplification/privacy (where permitted). Use the chooser tool below for the path.

Free tool: filing options chooser

If you want a quick “what should I do next?” path with internal links, use:

Next steps (CTA)

If you want a consistent, ready-to-file output (and fewer “did I miss something?” moments), generate your accounts from real data: