─── SPECIALIST MICRO-ENTITY ACCOUNTANTS IN LONDON

FRS 105 Micro Entity Accounts in Windsor

FRS 105 Micro Entity Accounts in Windsor are prepared under the financial reporting framework that applies to qualifying micro-entities which choose to use the UK micro-entities regime. FRS 105 is a distinct, simplified reporting standard, so the accounts look and disclose differently from those prepared under FRS 102 or other frameworks. Professional preparation helps ensure the financial statements reflect your company’s actual transactions, are presented in line with the applicable requirements for the period, and are consistent with the information you report elsewhere. It also means someone has considered whether the micro-entities regime is genuinely appropriate for your circumstances rather than assumed. Eligibility depends on the company meeting the relevant size conditions and not falling within any exclusion, and the choice of regime sits with the company. For directors in Windsor running a small limited company, having FRS 105 Micro Entity Accounts prepared carefully and explained in plain English makes the year-end process far more straightforward.

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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.

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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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 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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 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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 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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 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 .
  
 
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 Trustindex verifies that the original source of the review is Google. We worked with a few different accountants before finally settling with Accotax, and we’re really glad we did. Their team is great. Abdul is responsive and easy to reach whenever I have a question, which makes a big difference. They take the time to understand how our business works and what our needs are. They are very knowledgeable, and when they don’t have the answer straight away, they take the time to look into it and get back to us quickly. Anum, who looks after our account on a day-to-day basis, including reconciling invoices and preparing the annual accounts, is amazing. She is professional, efficient, and follows the processes we have put in place together. She's also very quickin getting back to us whenever needed. We’re very happy to work with her and hope to continue doing so for as long as possible. Overall, 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.
  
 
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 Trustindex verifies that the original source of the review is Google. I have really impressed to date with all dealings with Accotax highly enough. From day one, they've made what can often be a complicated and stressful part of running a business feel straightforward and hassle-free. A special mention has to go to Anum, who has been friendly, incredibly responsive, and genuinely cares about providing the best possible service. No question is ever too much trouble, and she consistently goes above and beyond to make sure everything is dealt with efficiently. I wouldn't hesitate to recommend you to anyone looking for an accountant they can genuinely trust.
  
 
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─── FRS 105 EXPLAINED

FRS 105 Explained: The Micro-Entities Reporting Framework

FRS 105 is the UK financial reporting standard written specifically for micro-entities — the smallest companies within the UK’s company size framework. It sits alongside the micro-entities regime, which is a set of company size rules that allows qualifying companies to prepare simpler accounts than larger businesses. Where a company qualifies for that regime and chooses to apply it, FRS 105 provides the accounting and disclosure framework used to produce its financial statements. The idea is proportionality: rather than applying the fuller accounting treatments and disclosures found in FRS 102, FRS 105 keeps things simpler, with a more limited set of disclosures and fewer measurement choices. The result is usually a shorter, more readable set of accounts, though it still has to be accurate and prepared from proper accounting records. Choosing the micro-entities regime is optional — qualifying companies can apply it, and if they do, FRS 105 is the standard that applies. If they prefer fuller reporting, they can use a different framework instead. Good advice at the outset helps you understand what FRS 105 Micro Entity Accounts mean in practice for your Windsor company before the year end arrives.

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

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. Those conditions are a useful starting point, but they are not the whole test. Other eligibility rules and exclusions apply — for example, certain types of company and certain group situations are treated differently — so meeting the size thresholds alone does not automatically mean a company can, or should, use FRS 105. In practice, eligibility is assessed against the company’s own circumstances for the period in question, and where a company qualifies it still has a choice about whether to adopt the regime. Directors of small companies in Windsor often find that a short review of the numbers and the company’s structure gives a clear answer on whether FRS 105 Micro Entity Accounts are the right route for the year.

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 with Accurate Financial Reporting

Well-prepared FRS 105 Micro Entity Accounts start with tidy, complete accounting records — sales, purchases, expenses, bank transactions, payroll, stock, fixed assets and any loans or director balances. From there, the figures are compiled, reviewed and presented as financial statements in the format required for a micro-entity, with the supporting notes that apply to your company. This work is separate from your Corporation Tax position: the financial statements are prepared for the company and its members, and are filed at Companies House, whereas a Corporation Tax Return (CT600) is a distinct submission made to HMRC. The two should be consistent with each other, but they are not the same deliverable and they have different deadlines and purposes. Likewise, a Confirmation Statement is a separate filing that confirms company information rather than reporting financial results. Where accounts are prepared for you, the aim is accurate financial reporting based on the records you provide and the reporting requirements that apply, together with a clear explanation of what has been included and why. If anything in the records is unclear or incomplete, that is flagged early so you can decide how to deal with it.

ICAEW

ACCA

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Get Help with Your FRS 105 Micro Entity Accounts in Windsor

If your company may qualify for the micro-entities regime and you would like your year-end handled properly, get in touch to discuss your FRS 105 Micro Entity Accounts requirements. It helps to have a short conversation about your company’s circumstances, what it does, when your accounting period ends and how your records are currently kept. From there you can share the information needed — bookkeeping records, bank statements, invoices, payroll details, asset purchases, loan agreements and anything else relevant to the period — so your position can be assessed and the next steps explained clearly. Whether you are preparing accounts for the first time, moving away from a different reporting framework, or simply want to understand whether FRS 105 suits your company, we can talk it through and set out the options in plain English.

─── 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 designed for micro-entities. It sets out how qualifying companies that choose to use the micro-entities regime measure and present their transactions, and which disclosures they need to include. Compared with FRS 102, it is deliberately simplified: there are fewer accounting policy choices and a much shorter set of disclosure requirements, which generally results in shorter, more readable accounts for very small companies.

Who can use FRS 105?

FRS 105 is available to companies that qualify as micro-entities under the UK size rules and that choose to apply the micro-entities regime. Qualifying is not automatic and depends on more than size alone — certain company types and circumstances are excluded, and specific rules apply. Meeting the size conditions does not by itself guarantee eligibility, so the position should be checked against your company's own facts before the framework is adopted.

Is FRS 105 compulsory for every micro-entity?

No. The micro-entities regime is an available regime, not a mandatory one. A company that qualifies as a micro-entity may choose to apply it, in which case FRS 105 is the standard used to prepare its accounts. A qualifying company that prefers fuller reporting can instead apply a different framework, such as FRS 102. The decision is normally taken with the directors and is usually kept consistent from year to year.

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. These conditions sit alongside other eligibility rules and exclusions, and special rules can apply in areas such as group structures or particular company types. That is why the thresholds are a starting point rather than the whole answer.

What is the difference between FRS 105 and FRS 102?

Both are UK financial reporting standards, but they are aimed at different sizes of company. FRS 105 applies to qualifying micro-entities using the micro-entities regime and offers simpler measurement and far fewer disclosures. FRS 102 is a fuller framework used by a much wider range of companies, with more accounting options, fair value and revaluation possibilities in some cases, and considerably more disclosure. Moving between the two changes how the accounts look, so the transition should be planned rather than treated as a formality.

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

Where a company prepares accounts under FRS 105, it still has the usual obligation to file its accounts at Companies House for the relevant period, subject to the filing requirements that apply to it. The financial statements filed should be the ones prepared under the chosen framework. This is separate from anything submitted to HMRC, and separate again from the Confirmation Statement, which confirms company details rather than reporting financial results.

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

Yes. FRS 105 Micro Entity Accounts are financial statements prepared for the company and filed at Companies House. A CT600 is a Corporation Tax Return submitted to HMRC to report the company's taxable profits and calculate the tax due, and it is filed separately with its own deadline. The two should tell a consistent story about the same period, which is one reason it helps to prepare them together rather than in isolation.

What information is needed to prepare FRS 105 Micro Entity Accounts?

Typically you would provide complete bookkeeping or accounting records for the period, bank and credit card statements, sales and purchase invoices, payroll information, details of any assets bought or sold, stock figures where relevant, loan and hire purchase agreements, and details of director loans or expenses. It also helps to know whether anything unusual happened in the year, such as a change of activity, a new share issue or a significant one-off transaction, so it can be treated correctly.

What changes are coming to micro-entity accounts filing?

The rules around micro-entity accounts are being updated in stages. The size thresholds were raised for accounting periods beginning on or after 6 April 2025, and Companies House has been moving towards digital, software-based filing of accounts, with provisions also allowing small and micro-entity companies to file additional information such as the profit and loss account on a voluntary basis. Because these changes are introduced gradually, it is worth confirming the position that applies to your particular accounting period before you file.