─── SPECIALIST MICRO-ENTITY ACCOUNTANTS IN LONDON

FRS 105 Micro Entity Accounts in Brentford

FRS 105 Micro Entity Accounts are prepared under the UK micro-entities regime for companies that qualify and choose to apply it. FRS 105 provides the financial reporting framework for those accounts, setting out how the financial statements should be prepared and what information they should include. If your company is in Brentford and you are considering FRS 105 Micro Entity Accounts, professional preparation can help ensure the accounts are put together appropriately for your company’s circumstances, based on its financial records and the applicable reporting requirements. It is important to remember that not every small company qualifies for the micro-entities regime, and eligibility depends on the relevant size criteria and other rules. We can review your position and explain whether FRS 105 may be suitable for your company.

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FRS 105 Micro-Entity Accounts

(Turnover up to £100K)

£499.00

£399.00

+vat

FRS 105 accounts preparation
Accounting records review
Micro-entity eligibility review
Companies House filing where applicable
Corporation Tax support where included
Director review
FRS 105 accounting support

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Trusted by Micro-Entity Businesses Across the UK

From newly incorporated companies to established owner-managed businesses, our clients trust us to prepare their accounts accurately and handle their annual filing requirements.

      EXCELLENT  
   Based on 302 reviews 
    
 
 
 
   
 
 
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   Ayotunde Rufai 
 
 
 
 Trustindex verifies that the original source of the review is Google. Best accountants we've ever had. Umer is ace, and makes everything easy and transparent.
  
 
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   Sofia 
 
 
 
 Trustindex verifies that the original source of the review is Google. I had a really positive experience with Muhammad. He was incredibly quick to action everything and made the whole process straightforward and stress-free. He took care of everything promptly and kept me informed throughout, which was greatly appreciated.

Muhammad was professional, responsive and genuinely helpful from start to finish. It was clear that he cared about providing a great service and making sure everything was handled properly. I would definitely recommend him to anyone looking for someone reliable, efficient and professional.
  
 
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   Zest For Life 
 
 
 
 Trustindex verifies that the original source of the review is Google. I worked with Accotx on a HMRC reclaim and overall, they did ultimately deliver on their promise, which I appreciate. The process did take longer than any of us expected, partly due to external delays with the tax authorities, and partly because there were some hiccups in communication and follow-up. However, despite those challenges, they stayed professional and stuck to the original agreed terms. If you’re considering using them, be prepared to stay in regular contact to keep things moving along. They are absolutely capable, have the expertise and willing to work with you, and overall  improving their services over time. I would certainly return for any future needs.
  
 
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   Pete Wrist 
 
 
 
 Trustindex verifies that the original source of the review is Google. Sterling work. Many thanks to Muhammad and the team for all their help and expertise
  
 
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   Hansen Personal Training 
 
 
 
 Trustindex verifies that the original source of the review is Google. We have been a client for years - very quick responsive and personalised service
  
 
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   Jamie Fletcher 
 
 
 
 Trustindex verifies that the original source of the review is Google. It was a pleasure working with Anum on our accounts. The whole process was swift and effortless, and it was one less thing to worry about. I'd highly recommend them.
  
 
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   Mansur Liman 
 
 
 
 Trustindex verifies that the original source of the review is Google. Accotax have been our accountants for many years now. We maintained them, because of their professionalism. In the last coiple of years, i have 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. I really enjoy working with him. Thank you
  
 
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   Muna Mohamoud 
 
 
 
 Trustindex verifies that the original source of the review is Google. I highly recommend Imran to anyone looking for a reliable and knowledgeable accountant. He helped me sort out a very complicated backlog of accounts and prepared my overdue tax returns with professionalism and attention to detail.

Throughout the process, he was incredibly patient, took the time to answer all of my questions, and explained everything clearly. He guided me through each step and helped rectify issues that had built up over time, making what felt like an overwhelming situation much more manageable.

I'm very pleased with the service I've received and truly appreciate his support. If you need help with your accounts or taxes, I would highly recommend Imran.
  
 
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   Sergey M 
 
 
 
 Trustindex verifies that the original source of the review is Google. I had a positive experience with Accotax. The work was completed promptly, my tax return was successfully filed, and I received a refund of overpaid tax. I found the cooperation efficient and helpful. Special thanks to Muhammad Saifullah for his assistance.
  
 
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   Ebba Qureshi 
 
 
 
 Trustindex verifies that the original source of the review is Google. Fabulous team at ACCOTAX - very efficient and good response time . Honest and professional with their work. I would highly recommend them even if you’re a young start up - or a large business they have it covered .

─── FRS 105 EXPLAINED

FRS 105 Explained for Micro-Entities in Brentford

FRS 105 is the financial reporting standard used by companies that qualify for the UK micro-entities regime and choose to apply it. In simple terms, it is a set of rules for preparing annual financial statements in a way that is designed to be more straightforward than the frameworks used by larger companies. The micro-entities regime is an available accounting regime — it is not automatic — and FRS 105 applies when a qualifying company decides to use that regime. For a company in Brentford, FRS 105 Micro Entity Accounts typically include a balance sheet, a profit and loss account, and limited notes, giving a clear picture of the company’s financial position. Understanding whether FRS 105 is the right fit starts with checking eligibility and confirming the company’s reporting choices.

Who Can Use FRS 105 in the UK? Guidance for Brentford Companies

FRS 105 is intended for companies that qualify for the UK micro-entities regime and choose to apply it. For accounting periods beginning on or after 6 April 2025, a company generally needs to meet at least 2 of 3 applicable size conditions: turnover of no more than £1 million, a balance sheet total of no more than £500,000, and an average of no more than 10 employees. However, other eligibility rules and exclusions can apply, so meeting the size thresholds alone does not always mean a company can use the micro-entities regime. For companies in Brentford considering FRS 105 Micro Entity Accounts, the next step is to review the company’s specific circumstances, including its size, structure and reporting history, to see whether FRS 105 may be available and suitable.

A company generally needs to meet at least 2 of these 3 conditions.

Business Turnover

Annual Turnover of £1 Million or less. (£632,000 previously)

Balance Sheet

Balance sheet total of £500,000 or less.(£316,000 previously)

Company Size

On an average 10 or less employees (10 or less previously)

─── What We Review

Everything Your Micro-Entity Company Is Required to Get Right

Most compliance problems are not deliberate. They come from a missed deadline, an accounts template that no longer matches FRS 105, or dividends taken without the paperwork to support them. Our review covers each area in turn and reports back in plain English.

FRS 105 Balance Sheet

A statutory balance sheet prepared to the FRS 105 format, using the reduced disclosure the micro-entities regime allows.

Profit & Loss Account

A profit and loss account prepared for your own records and for your Corporation Tax computation, without public filing.

Required Notes & Disclosures

Preparation of the notes and disclosures required for the company's accounts under the applicable reporting requirements.

Corporation Tax Support

Separate Corporation Tax support can be provided where included in the agreed service. The Corporation Tax calculation is governed by tax rules rather than FRS 105.

Companies House Filing

Your FRS 105 accounts filed with Companies House in the correct format, before your accounts filing deadline.

Director Copy Pack

A full signed copy of your accounts and tax return, ready for your bank, mortgage lender or accountant records.

─── How It Works

How Our FRS 105 Preparation Process Works

Share Your Records

Send your bank statements, sales and purchase records, expenses and payroll details through our secure digital platform.

We Prepare Your FRS 105 Accounts

Our accountants confirm you qualify for the micro-entities regime, then prepare your accounts and CT600 from your records.

Review & Approve

We send draft accounts with clear explanations of the figures, and adjust anything before anything is submitted.

We File Where Required

Once approved, we can assist with the relevant Companies House filing and any separately agreed tax submission.

─── WHY CHOOSE US

Why Choose Our FRS 105 Accountants?

We keep micro-entity accounts straightforward, transparent and easy to manage for busy company directors.

FRS 105 Accounts Support

The micro-entities regime is all we do, so your accounts are prepared to the right standard first time.

Paperless Onboarding

Get set up in minutes with a fully digital, secure process — no printing, posting or office visits.

Deadline Management

We track your Companies House and HMRC deadlines and prompt you early so late filing penalties are avoided.

Clear, Transparent Pricing

One transparent fixed fee covers preparation, the tax return and both filings. No hourly billing.

─── WHO WE HELP

FRS 105 Support for Micro-Entities Across the UK

From one-director businesses and freelancers to startups, consultants and online businesses that qualify for the micro-entities regime.

One-Director Companies

Straightforward FRS 105 accounts and Corporation Tax filing for owner-managed limited companies.

Freelancers & Contractors

Accounts and compliance support for contractors trading through a qualifying limited company.

Startups & Small Companies

Practical support for newly incorporated companies filing their first set of micro-entity accounts.

Dormant & Low-Activity Companies

Dormant company accounts and FRS 105 accounts for LLPs that meet the micro-entity thresholds.

Professionally Prepared FRS 105 Micro Entity Accounts in Brentford

Professionally prepared FRS 105 Micro Entity Accounts are based on your company’s financial records and the reporting requirements that apply to its circumstances. The process usually involves reviewing bookkeeping and supporting documents, preparing the financial statements, and making sure the figures are consistent with the information available. FRS 105 financial statements are separate from Corporation Tax obligations: the accounts are generally prepared for the company and filed at Companies House, while a Corporation Tax Return (CT600) is submitted separately to HMRC. If your company is in Brentford and you need FRS 105 Micro Entity Accounts, we can help you prepare the statements and handle the accounts filing process, while keeping the tax return work clearly distinguished. We do not claim guaranteed acceptance or regulatory approval — the focus is on careful, accurate preparation that reflects your company’s records.

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Discuss Your FRS 105 Micro Entity Accounts in Brentford

If you would like help with FRS 105 Micro Entity Accounts in Brentford, get in touch to discuss your requirements. Tell us about your company, its financial records, and the period you need accounts for, so we can assess your circumstances and explain the options available. Whether you are preparing micro-entity accounts for the first time or reviewing your current approach, we can provide clear, transparent pricing and practical support. Contact us to start the conversation about your FRS 105 Micro Entity Accounts.

─── FAQs

FRS 105 Accounts Preparation FAQs

Still unsure where you stand? Reach out to our UK team at info@microentityaccounts.co.uk and we will review your filing history with you.

What is FRS 105?

FRS 105 is the UK financial reporting standard for companies that qualify as micro-entities and choose to apply the micro-entities regime. It sets out how their financial statements should be prepared, usually in a simpler format than the accounts of larger companies. FRS 105 Micro Entity Accounts are therefore the annual accounts prepared under that standard, rather than a tax return or a confirmation statement.

Who can use FRS 105?

FRS 105 is intended for companies that qualify for the UK micro-entities regime and choose to apply it. For accounting periods beginning on or after 6 April 2025, a company generally needs to meet at least 2 of 3 applicable size conditions: turnover of no more than £1 million, a balance sheet total of no more than £500,000, and an average of no more than 10 employees. Other rules and exclusions can apply, so meeting the size tests alone does not guarantee eligibility. We can help you check whether FRS 105 may be available for your company.

Is FRS 105 compulsory for every micro-entity?

No. The micro-entities regime is an available accounting regime, not an automatic requirement. A company that qualifies for it can choose whether to apply it. If the company does choose to apply the micro-entities regime, FRS 105 applies to its financial statements. Some qualifying companies may decide to use a different framework, such as FRS 102, depending on their circumstances and reporting needs.

What are the current micro-entity eligibility criteria?

For accounting periods beginning on or after 6 April 2025, a company generally needs to meet at least 2 of 3 applicable size conditions to qualify for the micro-entities regime: turnover of no more than £1 million, a balance sheet total of no more than £500,000, and an average of no more than 10 employees. There are also other eligibility rules and exclusions that can affect whether a company can use the regime. Because the rules are detailed, it is worth reviewing your company's specific position rather than relying on the size tests alone.

What is the difference between FRS 105 and FRS 102?

FRS 105 is the financial reporting standard for companies that qualify for the micro-entities regime and choose to apply it. It is designed to be simpler, with reduced disclosure requirements and a more straightforward approach to preparing financial statements. FRS 102 is a broader UK accounting standard used by many small and medium-sized companies, and it generally involves more detailed recognition, measurement and disclosure requirements. The right framework depends on your company's eligibility and the reporting choices made.

Do FRS 105 accounts need to be filed with Companies House?

Where a company prepares FRS 105 Micro Entity Accounts for a financial year, those accounts would generally need to be filed with Companies House, unless a specific exemption or alternative filing requirement applies. The accounts are the company's financial statements prepared under the micro-entities regime. This filing is separate from the company's Corporation Tax Return (CT600), which is submitted to HMRC.

Is a Corporation Tax Return (CT600) separate from FRS 105 accounts?

Yes, they are separate. FRS 105 Micro Entity Accounts are the company's financial statements, prepared under the micro-entities regime and usually filed at Companies House. A CT600 is the Corporation Tax Return submitted to HMRC to report the company's taxable profits and calculate corporation tax. Although both draw on the company's financial information, they serve different purposes and have different filing requirements.

Can a new limited company use FRS 105?

A new limited company may be able to use FRS 105 if it qualifies for the micro-entities regime and chooses to apply it. Eligibility depends on the company's size and whether any rules or exclusions prevent it from using the regime. In a company's first accounting period, different considerations can apply, so it is sensible to check the position carefully before deciding. We can help assess whether FRS 105 Micro Entity Accounts may be appropriate for a new company.