─── SPECIALIST MICRO-ENTITY ACCOUNTANTS IN LONDON
FRS 105 Micro Entity Accounts in Middlewich
- Simple Fixed Pricing
- Fast Turnaround
- HMRC Compliant
- FRS 105 specialists
FRS 105 Micro-Entity Accounts
- 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.
─── FRS 105 EXPLAINED
FRS 105 Explained: What It Means for Micro-Entities in Middlewich
Who Can Use FRS 105 in the UK?
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
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 Middlewich Companies
Get Help with Your FRS 105 Micro Entity Accounts in Middlewich
─── 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.
FRS 105 is the UK financial reporting standard for micro-entity accounts. It provides a simplified framework for preparing financial statements when a qualifying company chooses to apply the micro-entities regime. It covers the form and content of the accounts and is separate from other frameworks such as FRS 102. In practice, FRS 105 Micro Entity Accounts are the annual accounts produced under that regime.
FRS 105 is available to companies that qualify for the UK micro-entities regime and decide to apply it. Qualification depends on size criteria and other eligibility rules. 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, balance sheet total of no more than £500,000, and an average of no more than 10 employees. Exclusions and other rules can apply, so meeting the size thresholds alone does not always mean a company can use FRS 105.
No. The micro-entities regime is optional. A company that qualifies may choose to apply FRS 105 or may use another applicable accounting framework. The decision depends on the company's circumstances and reporting needs. FRS 105 applies when the company chooses to use the micro-entities regime, not simply because it is small.
FRS 105 is a simpler framework designed specifically for micro-entities. FRS 102 is a broader financial reporting standard used by many other companies, including small companies that do not qualify for or choose the micro-entities regime. FRS 105 generally involves fewer disclosures and a more streamlined approach, but it may not be suitable for every company. The right choice depends on eligibility and what the company needs from its accounts.
Where a company prepares its statutory annual accounts under FRS 105, those accounts are normally filed with Companies House. Filing accounts is a separate process from filing a Corporation Tax Return (CT600) with HMRC, and a Confirmation Statement is another separate filing. The accounts themselves are the financial statements prepared under the micro-entities regime.
Yes. FRS 105 accounts are the financial statements prepared under the micro-entities regime. A CT600 is the Corporation Tax Return submitted to HMRC. The two are connected because the accounts often provide information used in the tax return, but they are separate documents with different purposes and different filing routes.
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 is assessed against the relevant size criteria and other rules, which can include looking at the company's first accounting period. It is worth checking the position before preparing accounts, as not every new company will qualify.
To prepare FRS 105 Micro Entity Accounts, an accountant typically needs the company's financial records. This can include income and expenditure details, bank statements, invoices, payroll information if relevant, records of assets and liabilities, and details of any loans or investments. The exact information depends on the company's activities. Keeping clear records helps the accounts reflect the company's circumstances accurately.