Compliance
FRS 105 micro-entity accounts for the smallest UK limited companies, prepared and filed correctly.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityFRS 105 micro-entity accounts for the smallest UK limited companies, prepared and filed correctly. We work with technology, SaaS, e-commerce, marketplace and online businesses trading as UK limited companies, from first-year micro-entities in Croydon and Morden to funded teams in central London, with a fixed scope and fee agreed before anything starts.
Eligibility check against the micro-entity thresholds
FRS 105 accounts with the required statements
Companies House and HMRC filing
Advice on when moving to FRS 102 Section 1A makes sense
FRS 105 micro-entity accounts for the smallest UK limited companies, prepared and filed correctly.
• Eligibility check against the micro-entity thresholds
• FRS 105 accounts with the required statements
• Companies House and HMRC filing
• Advice on when moving to FRS 102 Section 1A makes sense
A company is a micro-entity if it meets two of three conditions: turnover not more than £1m, balance sheet total not more than £500,000, and no more than 10 employees. Those thresholds were uplifted for financial years starting on or after 6 April 2025; the earlier limits were £632,000, £316,000 and 10 employees.
Micro-entity accounts are short, but they are not a lesser standard: FRS 105 forbids revaluation and deferred tax, so a company holding property or planning to raise finance may be better served by FRS 102 Section 1A, which produces accounts a lender or investor can read.
Thresholds, rates and deadlines quoted here reflect the 2026/27 UK position. Check current GOV.UK guidance, or ask us, before you rely on them for your own company.
We start by looking at the last filed accounts, your current records and your filing dates, then confirm a fixed scope and fee in writing.
Once the work is live you get reminders ahead of each deadline, a named person to ask questions, and a plain-English summary when the figures are ready, not a PDF with no explanation.
Frequently asked
Yes. Micro-entity status only affects the accounting framework and the Companies House presentation. HMRC still requires a full CT600 with accounts and computations attached.
They are usually the lowest-cost statutory option because the disclosures are minimal, which is why they suit contractors, consultants and single-director companies with simple records.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
Yes. You can ask a straightforward initial question without charge. Calculations, filings, written advice, planning and HMRC correspondence are scoped and quoted before work begins.
Google reviews
“Accotax have been our accountants for many years now. We maintained them because of their professionalism. In the last couple of years I have been working with Imran, who has been very professional and helpful in guiding us through the whole process, explaining and clarifying every aspect of it. Very prompt in responding to questions and patient with us even when we seem to be slow.”
“We worked with a few different accountants before finally settling with Accotax, and we're really glad we did. They take the time to understand how our business works and what our needs are. Anum, who looks after our account on a day-to-day basis, including reconciling invoices and preparing the annual accounts, is amazing, professional, efficient, and follows the processes we have put in place together. Accotax has made our accounting experience much smoother and easier. We see them as a long-term partner as our business continues to grow. I would 100% recommend them.”
“I've been working with Accotax since January 2024, and their support has grown alongside my business needs. My personal allocated manager, Umer, provides tailored services for both of my companies, adapting as I expand and ensuring everything runs smoothly. They are responsive, knowledgeable, and always clear in their communication. Their help with accounts, VAT, payrolls, pensions and compliance gives me real confidence and peace of mind.”
Included approach
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Share your next deadline, accounting problem or growth question. We will reply with a clear next step and quote any technical work before it begins.
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Pick a time that suits you and a qualified accountant will call you about your company, deadlines and fees.
Appointments run monday to friday, 9:00am to 5:30pm. Your confirmation is emailed straight away.
