─── SPECIALIST MICRO-ENTITY ACCOUNTANTS IN LONDON
FRS 105 Micro Entity Accounts in Adlington
- 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
Find Your Company
Search for your company to continue with the accounting services
Start typing to search for companies...
Results
Years filing UK company accounts
Micro entity accounts submitted
Verified Google reviews
Typical Filing Turnaround
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 for Micro-Entities in Adlington
Who Can Use FRS 105 in the UK? Guidance for Adlington Micro-Entities
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 Accounts for Adlington Micro-Entities
Discuss Your FRS 105 Micro Entity Accounts in Adlington
─── 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 companies that qualify for and choose to apply the micro-entities regime. It provides a simplified set of accounting and disclosure requirements for eligible micro-entities. It is an accounting framework for annual financial statements, not a tax return, and it applies only when the micro-entities regime is the chosen basis for those accounts.
FRS 105 can be used by UK companies that meet the micro-entity eligibility rules and decide to apply the micro-entities regime. 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, 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 conditions alone does not always mean a company qualifies.
No. A company that qualifies as a micro-entity may be able to choose whether to apply the micro-entities regime. If it chooses that regime, FRS 105 applies to its financial statements. If it does not, or if it is not eligible, another applicable accounting framework would be used instead.
FRS 105 is the micro-entities standard, designed to be simpler and to require fewer disclosures than FRS 102. FRS 102 is a broader financial reporting framework used by many other companies and includes more recognition, measurement and disclosure requirements. A company should use the framework that matches its eligibility and the regime it has chosen.
Yes, companies generally need to file annual accounts with Companies House, and FRS 105 financial statements are the accounts prepared for that purpose where the micro-entities regime applies. The filing requirement is separate from the Corporation Tax Return (CT600) submitted to HMRC. The exact filing obligations depend on the company and its circumstances.
Yes. FRS 105 Micro Entity Accounts are the financial statements prepared under the micro-entities regime, while a CT600 is a Corporation Tax Return submitted to HMRC. The figures in the accounts often help inform the tax return and any tax computations, but the two are separate filings with different purposes and requirements.
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 based on the applicable size conditions and any relevant rules or exclusions, so a new company should review its circumstances rather than assume it qualifies. Professional advice can help confirm the appropriate framework before accounts are prepared.
There are planned developments in company accounts filing, including a move towards more detailed accounts and digital filing at Companies House. The details and implementation dates can change, so it is important to check the current requirements for your accounting period. We can help you understand what the latest rules mean for your FRS 105 Micro Entity Accounts when you get in touch.