File full accounts

Criteria

Check your prepared accounts to see if you meet the criteria.

You cannot file full accounts using the new service if your company type is:

• a charity
• a PLC

You can file full accounts here if:

• your accounts have been prepared under the provisions of FRS101 or FRS102 reporting standards
• your directors' report includes details of no more than 20 directors
• your balance sheet doesn’t have 'revaluation reserve'
• you only need to add notes (if applicable) for 'accounting policies', 'employees', 'tangible assets', 'intangible assets', 'fixed assets investments', 'stocks', 'debtors', 'current assets investments', 'creditors - amounts falling due within one year', 'creditors - amounts falling due after one year', 'financial commitments', 'loans to directors', or 'off balance sheet arrangements'
• you only need to change the date the accounts are made up to by up to 7 days

For accounting periods beginning on or after 6 April 2025, your company must also meet at least 2 of the following conditions:

• annual turnover must be not more than £15 million
• the balance sheet total must be not more than £7.5 million
• the average number of employees must be not more than 50

For accounting periods beginning on or after 1 January 2016 up to 5 April 2025, your company must also meet at least 2 of the following conditions:

• annual turnover must be not more than £10.2 million
• the balance sheet total must be not more than £5.1 million
• the average number of employees must be not more than 50

More information on thresholds (link opens in new tab)

You may also wish to seek professional advice.

Do your prepared full accounts meet the criteria?