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

By DormantFile · Updated 10 June 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 the CT600 sent to HMRC, the return is still nil — repaying a loan produces no taxable profit. See what micro-entity accounts contain for the full picture.

This changes from April 2028. Under the confirmed Companies House reforms, micro-entities will have to file the profit and loss account too — though they can opt out of it being published on the public register. See profit and loss filing from 2028 for what's changing and what stays private.