─── SPECIALIST MICRO-ENTITY ACCOUNTANTS IN LONDON

FRS 105 Micro Entity Accounts in Dewsbury

FRS 105 Micro Entity Accounts are prepared under the financial reporting framework that applies to qualifying UK companies which choose to apply the micro-entities regime. For directors in Dewsbury running a small limited company, FRS 105 can offer a simpler, more streamlined set of financial statements than the fuller frameworks available — but eligibility depends on the company’s individual circumstances and the specific rules and exclusions that apply, so it is never automatic. Professional preparation helps ensure that your FRS 105 Micro Entity Accounts are built up correctly from your underlying accounting records, that the disclosures included are appropriate for the framework being used, and that the figures presented are consistent with the rest of your company’s reporting obligations. Whether you are preparing accounts for the first time, moving across from another framework, or simply want reassurance that your figures are presented properly, we can help you work through the detail and prepare FRS 105 Micro Entity Accounts that reflect your company’s position accurately.

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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: The Micro-Entities Regime in Simple Terms

FRS 105 is the UK financial reporting standard written specifically for micro-entities. In practice, it is the set of rules a qualifying company follows when it chooses to apply the micro-entities regime — the smallest and simplest of the UK accounting frameworks. It sits alongside the UK’s company law framework for small companies, and it allows eligible businesses to prepare shorter, more straightforward financial statements than those produced under a fuller standard such as FRS 102. Under FRS 105, the financial statements are typically prepared on a simplified basis, with a reduced set of notes and a more concise format, which is one reason it appeals to directors of very small companies in Dewsbury and across the UK. Two important points are worth keeping in mind. First, applying the micro-entities regime is a choice — a company that qualifies can generally decide whether or not to use it, and once that regime is chosen, FRS 105 is the framework applied. Second, eligibility is not decided by size alone; other rules and exclusions can affect whether the regime is available to a particular company. FRS 105 also relates only to how the accounts are prepared and reported. It does not replace a company’s other obligations, such as filing a Corporation Tax Return (CT600) with HMRC or keeping its Confirmation Statement up to date.

Who Can Use FRS 105 in the UK? Qualifying for the Micro-Entities Regime

FRS 105 is designed for UK companies that qualify for the micro-entities regime and choose to apply it. Size is the starting point. For accounting periods beginning on or after 6 April 2025, a company generally needs to meet at least 2 of 3 applicable 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. Meeting those conditions is encouraging, but it is not the end of the assessment. The micro-entities regime also comes with further eligibility rules and exclusions, and some companies are not eligible for it regardless of their size — for example, certain entity types and structures fall outside the regime. Because the detail matters, the sensible approach for a Dewsbury company is to look at the framework rules alongside your own circumstances: your company’s legal form, what it does, how it is structured, and whether applying FRS 105 genuinely suits your reporting needs. Where the regime is available and chosen, FRS 105 applies; where it is not, a fuller framework such as FRS 102 may be the appropriate route.

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 for Accurate Financial Reporting

Accurate FRS 105 Micro Entity Accounts start with accurate records. We work from your bookkeeping, bank information, invoices and supporting documentation to build a set of financial statements that reflects what has actually happened in your company, presented in line with the requirements of the micro-entities regime where your company qualifies and has chosen to apply it. That includes preparing the balance sheet, the profit and loss account and the accompanying notes in the format the framework expects, and reviewing the figures for consistency before anything is finalised. It is worth separating out the different tasks involved. Preparing and filing your statutory accounts at Companies House is one process, governed by the accounting framework and company law requirements. Dealing with your Corporation Tax obligations — including the CT600 return submitted to HMRC — is a separate exercise that uses the same underlying numbers but follows different rules and deadlines. Your Confirmation Statement is a further, distinct filing. We are clear about which piece of work covers what, so you always know what is being prepared, what is being submitted, and where the responsibility sits. If you want your FRS 105 Micro Entity Accounts prepared carefully and explained in plain English, we can help you put that in place.

ICAEW

ACCA

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Talk to Us About Your FRS 105 Micro Entity Accounts in Dewsbury

If you would like help with your FRS 105 Micro Entity Accounts, get in touch and tell us a little about your company. It helps to have a sense of your trading activity, your accounting period, your current bookkeeping arrangements, and whether you have prepared accounts under the micro-entities regime before. From there we can talk through your circumstances, explain what would be involved in preparing or reviewing your FRS 105 Micro Entity Accounts, and set out clear, transparent pricing options for the work you need. There is no obligation and no pressure — just a straightforward conversation about where you are and what would be most useful for your Dewsbury-based company.

─── 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 that applies to micro-entities. It sets out how the smallest qualifying companies prepare their financial statements when they choose to apply the micro-entities regime. In practice it allows a simpler, shorter set of accounts with a reduced level of disclosure compared with fuller frameworks, which is why it is popular with owner-managed limited companies.

Who can use FRS 105?

FRS 105 is intended for companies that qualify for the micro-entities regime under UK company law and then choose to apply it. Qualifying is not automatic and does not depend on size alone — certain company types and circumstances are excluded, and the applicable rules need to be checked against your specific situation before assuming the regime is available.

Is FRS 105 compulsory for every micro-entity?

No. The micro-entities regime is an available accounting regime rather than a mandatory one. A company that qualifies can generally choose whether to apply it; if it does, FRS 105 is the standard used. Some qualifying companies instead prepare accounts under a fuller framework such as FRS 102, depending on what suits 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: 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. Meeting the size conditions is not the whole picture, because other eligibility rules and exclusions can apply, so the criteria should always be considered in full.

What is the difference between FRS 105 and FRS 102?

FRS 105 is the simpler framework for micro-entities, with a more concise format and fewer disclosures. FRS 102 is a fuller standard used by a much wider range of companies, including many small and medium-sized businesses, and it allows more accounting policy choices and requires more detailed notes. The framework a company uses affects how the accounts look and how much information is disclosed, even where the underlying figures are the same.

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

Statutory accounts, including FRS 105 Micro Entity Accounts, are prepared for the company's members and, for most companies, are filed at Companies House as part of the annual accounts filing requirement. Filing accounts and filing a Corporation Tax Return are separate obligations with separate routes, so it is important to keep track of both rather than treating them as one task.

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

Yes. FRS 105 relates to the accounting and financial reporting framework used to prepare the company's financial statements. A CT600 is a Corporation Tax return submitted separately to HMRC. The two are linked because the tax return is generally built from the same underlying figures, but they are different documents, follow different rules, and are submitted to different bodies.

Can a new limited company use FRS 105?

A newly incorporated company can potentially apply the micro-entities regime in its first accounting period, provided it qualifies under the applicable rules and chooses to do so. Because a first set of accounts can involve considerations such as the length of the period and the company's activity levels, it is worth reviewing the position with an accountant before deciding which framework to use.