Do you file a profit and loss account with micro-entity accounts?

By Ben Davies · Updated 26 September 2026

A micro-entity prepares a simple profit and loss account, but it does not have to file it with Companies House. Only the balance sheet (and the short statements that sit beneath it) goes on the public register.

This is the "filleted" filing option that micro-entities get:

• Prepared for the company's own records: a balance sheet and a basic profit and loss account.
• Filed at Companies House: the balance sheet only, plus the audit-exemption and micro-entity statements and the director's approval.

For a non-trading company, this barely matters — there's no trading profit to report either way. A company repaying a Bounce Back Loan, for instance, has interest as its only profit-and-loss item, and the figure that matters publicly is the loan sitting on the balance sheet.

For any CT600 HMRC asks for, the return shows no tax to pay — repaying a loan produces no taxable profit. See what micro-entity accounts contain for the full picture.

This changes from April 2028. Companies House has confirmed that accounts filed on or after 1 April 2028 must go through commercial software, and the same package of reforms means micro-entities will have to file their profit and loss account too. They will be able to opt out of it being published on the public register, but how that opt-out works is still to be confirmed. See profit and loss filing from 2028 for what's changing and what stays private.