Check whether your company qualifies as a micro-entity under FRS 105 (simplified accounts, no directors' report) by testing turnover, balance sheet total and employee count.
Données vérifiées · July 2026
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A UK company qualifies as a micro-entity, and may prepare accounts under FRS 105, if it meets at least two of three thresholds: turnover no more than £632,000, balance sheet total no more than £316,000, and average employees no more than 10. Micro-entity accounts are minimal — a simplified balance sheet and profit and loss account, no directors' report, and abridged notes filed at Companies House.
£450,000 turnover, £120,000 balance sheet total, 6 average employees: all three thresholds met, so the company qualifies as a micro-entity under FRS 105.
Enter your turnover, balance sheet total and average number of employees for the year.
Enter cost of sales, other charges and the tax charge to see a full profit and loss.
Read how many of the three thresholds you meet — you need at least two.
Review the eligibility verdict before choosing your accounting framework.
Last data update
July 7, 2026
Sources and references
Financial Reporting Council — FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime; Companies House — Micro-entity accounts guidance, 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) to qualify as a micro-entity.
No — certain entities such as public companies, banks, insurers and some group members are excluded from the micro-entities regime regardless of size.