─── SPECIALIST MICRO-ENTITY ACCOUNTANTS IN LONDON
FRS 105 Micro Entity Accounts in Linton
- 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-Entity Accounts in Linton
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 in Linton
Get Help With Your FRS 105 Micro Entity Accounts in Linton
─── 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 applies when a company qualifies for the micro-entities regime and chooses to use it. It provides a simplified set of accounting and disclosure requirements compared with larger-entity standards, and is used to prepare financial statements for qualifying micro-entities. It is separate from Corporation Tax Returns and other filings.
FRS 105 can be used by companies that qualify as micro-entities under the UK rules and choose 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 eligibility rules and exclusions can apply, so meeting these size conditions does not by itself guarantee that FRS 105 can be used.
No. The micro-entities regime is an available accounting regime for qualifying companies, and FRS 105 applies when that regime is chosen. A company that qualifies may have other options depending on its circumstances, so it is important to consider which reporting framework is suitable and permitted. FRS 105 is not automatically compulsory simply because a company is small.
For accounting periods beginning on or after 6 April 2025, the main size conditions are 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. A company generally needs to meet at least 2 of these 3 applicable conditions. Additional rules and exclusions may apply, so eligibility should be reviewed carefully rather than assumed from the size figures alone.
FRS 105 is the simpler financial reporting framework for qualifying micro-entities that choose the micro-entities regime. FRS 102 is a broader UK accounting standard used by many other companies, including small entities that do not use the micro-entities regime, and it generally involves more detailed recognition, measurement and disclosure requirements. The right framework depends on the company's eligibility, size and reporting needs.
FRS 105 financial statements are prepared for the company and are typically part of the accounts filing process with Companies House where filing is required. The exact filing requirements and the version of accounts submitted can depend on the company's circumstances and the applicable rules. FRS 105 accounts are distinct from a Corporation Tax Return (CT600), which is submitted separately to HMRC, and from a Confirmation Statement.
Yes. FRS 105 Micro Entity Accounts relate to the accounting and financial reporting framework used to prepare the company's financial statements. A CT600 is a separate Corporation Tax filing submitted to HMRC to report taxable profits and calculate corporation tax. Preparing FRS 105 accounts does not itself satisfy the CT600 requirement, and the CT600 does not replace the accounts or Companies House filing obligations.
A new limited company may be able to use FRS 105 if it qualifies for the micro-entities regime and chooses to apply it. New companies still need to consider the size conditions, any applicable exclusions and the rules for their first accounting period, as well as any other reporting obligations. It is best to review the company's specific circumstances before deciding whether FRS 105 is appropriate for the first set of accounts.