Determine your Companies Act 2006 company size (micro, small, medium or large) and the applicable UK GAAP accounting framework: FRS 105, FRS 102 Section 1A, or full FRS 102.
Données vérifiées · July 2026
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A company meets a size category — micro, small, or medium — when it satisfies at least 2 of the 3 criteria (turnover, balance sheet total, average employees) for that category, under the Companies Act 2006. This determines whether you can prepare accounts under FRS 105 (micro-entities), FRS 102 Section 1A (small entities, reduced disclosure) or full FRS 102 (medium/large entities), and whether you can file abridged accounts.
£5,000,000 turnover, £2,000,000 balance sheet total, 40 average employees: qualifies as a small company, so FRS 102 Section 1A applies with abridged filing available.
Enter your turnover, balance sheet total and average number of employees for the year.
Read how many thresholds you meet for the micro and small categories.
Check the applicable accounting framework and whether abridged filing is available.
Confirm the classification against your prior year if you're near a threshold boundary.
Last data update
July 7, 2026
Sources and references
Companies Act 2006, ss 382-384 (company size thresholds); FRC — UK accounting standards overview (FRS 100-105 suite), 2025/26.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
No — you only need to meet two of the three (turnover, balance sheet total, employees) for a size category to apply.
FRS 105 (micro-entities) requires the fewest disclosures and no directors' report; FRS 102 Section 1A (small entities) requires more disclosure but still allows abridged accounts and no directors' report requirement for most small companies.