Can a company's shares be in euros?

Yes. Section 542 of the Companies Act 2006 says shares may be denominated in any currency, and that different classes of shares may be in different currencies.

Can dormant or micro-entity accounts be in another currency?

Yes. FRS 105, the standard for micro-entity accounts, requires accounts to display their presentation currency prominently. The same applies to dormant accounts prepared under it. Companies House's data shows dormant accounts filed in euros, US dollars and other currencies.

Do I need to show an exchange rate?

Not for accounts simply prepared in another currency. The exchange-rate rule in section 469 is for a translated version of accounts in euros, and micro-entity accounts don't have to state the rate even then.

Can a UK company file its accounts in euros or another currency?

Q: Do UK company accounts have to be in pounds?

No. The Companies Act 2006 has no specific rule requiring it, and ICAEW's guidance says Companies House will accept accounts prepared in a foreign currency. The Company Tax Return is different: HMRC requires that in pounds.

By Ben Davies · Updated 4 November 2026

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File my dormant accounts

Yes. UK company accounts don't have to be in pounds. The Companies Act 2006 has no specific rule requiring it, and ICAEW's guidance says plainly that "Companies House will accept accounts prepared in a foreign currency".

The Company Tax Return is the exception. It is always in pounds, whatever currency the accounts are in: see whether accounts need converting for the return.

How common it is

Not very. We read a year of Companies House's data, and in the 12 months to September 2026, 4,667 of the 3,747,476 sets of accounts weren't in pounds. That's about 1 in 803:

Currency	Sets of accounts
Euros	2,915
US dollars	1,419
Norwegian kroner	273
Other currencies	60

Dormant accounts make up 2,145 of them. Read the full findings and how we counted.

What the rules say

Micro-entity accounts: FRS 105, the standard for these, requires accounts to display prominently the currency they are presented in (paragraph 3.13). It doesn't separate that from the currency a company operates in, because it says it will be "very rare" for the two to differ.
Small and full accounts: FRS 102 lets a company present its accounts in any currency (paragraph 30.17). If that isn't the currency it mainly operates in, it must say so and explain why (paragraph 30.26). ICAEW's guidance sets this out.
Share capital: section 542 of the Companies Act 2006 says shares "may be denominated in any currency", and different classes can be in different currencies.

Section 469 is sometimes quoted as the rule on this, but it covers something else: translating accounts. It lets a company show its figures translated into euros, or deliver an additional translated copy. The translation uses the exchange rate at the balance sheet date, and the notes must state that rate unless the company is a micro-entity.

What accounts in euros look like

Every figure is in the same currency, and the column headings show which. Here is a dormant company with 100 shares of €1 each, fully paid:

Balance sheet	€
Current assets	100
Net assets	100
Called up share capital	100
Profit and loss account	0

One mistake to watch for: treating capital in euros as nil because a record only holds pounds. The whole 100 then shows as a reserve, which is wrong. Here it is share capital, and the profit and loss account stays at 0.

Last year's column should be in the same currency as this year's. If the company's accounts have always been in euros, keep them in euros.

The Company Tax Return stays in pounds

HMRC's Corporate Finance Manual says: "Whatever currency the company uses in its accounts, the CTSA return must always be completed in sterling." For a nil return that is simple, because it shows no income and no profit. Here's how it works.

Filing them with DormantFile

If your company isn't trading, DormantFile prepares its dormant or micro-entity accounts in its own currency and files them at Companies House. We read the currency from its last accounts or its statement of capital on the register, and you check the figures before anything is sent. This is new in November 2026. If Companies House or HMRC refuses a filing, you'll see the reason, and your plan covers another attempt.

Running the company from abroad?

Our guide to managing a dormant UK company from abroad covers what changes when you live outside the UK, and what doesn't.