─── SPECIALIST MICRO-ENTITY ACCOUNTANTS IN LONDON
FRS 105 Micro Entity Accounts in Rothwell
- 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 Micro-Entity Accounts Mean for Rothwell Companies
Who Can Use FRS 105 Micro Entity Accounts in the UK? A Guide for Rothwell Companies
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 Rothwell
Get Help With FRS 105 Micro Entity Accounts in Rothwell
─── 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-entities. It sets out how qualifying companies that choose to apply the micro-entities regime prepare their annual accounts, with a simpler basis and fewer disclosures than larger reporting frameworks. It is an accounting framework, not a tax return, so it is separate from a Corporation Tax Return (CT600).
FRS 105 is available to companies that qualify for the UK micro-entities regime and choose to apply it. Eligibility is not automatic and depends on the size conditions plus other rules and exclusions. A company must also decide to use the regime rather than a different financial reporting framework.
No. A company that qualifies as a micro-entity can choose whether to apply the micro-entities regime. If it does, FRS 105 applies to its accounts. If it does not choose the regime, it may need to use another applicable framework, such as FRS 102, depending on its circumstances.
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 are subject to the relevant rules and exclusions, so qualifying is not guaranteed just by meeting the size tests.
FRS 105 is a simplified financial reporting standard for qualifying micro-entities, with reduced recognition, measurement and disclosure requirements. FRS 102 is a broader UK accounting framework used by many other companies, including small companies that do not use the micro-entities regime. The right framework depends on eligibility, company circumstances and the regime chosen.
Companies generally need to file annual accounts with Companies House, and for a company using the micro-entities regime, those accounts are prepared under FRS 105. Filing accounts is separate from filing a Confirmation Statement. The exact filing requirements depend on your company and current Companies House rules, so it is important to check the position that applies to your period.
Yes. FRS 105 Micro Entity Accounts are financial statements prepared under the micro-entities regime. A CT600 is a separate Corporation Tax filing submitted to HMRC. The accounts can provide information used in preparing tax computations, but the accounts and the CT600 serve different purposes and go to different bodies.
Typically, we need your company registration details, details of directors and shareholders, bank and accounting records, income and expense summaries, asset and liability information, VAT records if applicable, payroll information if you employ staff, and copies of previous accounts or tax filings where available. This helps assess whether the micro-entities regime may be suitable and allows the FRS 105 Micro Entity Accounts to be prepared from an accurate record.