Am I a micro-entity?
Enter three figures and we’ll tell you whether your company qualifies as a micro-entity (FRS 105), a small company, or neither — using the right size limits for your accounting period.
Total sales/income for the year. Enter 0 if the company isn’t trading.
Total assets, before deducting liabilities. A rough figure is fine.
Over the year. Count directors on payroll; enter 0 if none.
What makes a company a micro-entity
Micro-entities are the smallest UK companies, and they get to file the simplest accounts: FRS 105 micro-entity accounts. Whether your company qualifies comes down to size — it must meet at least two of three limits for the year.
The size limits
The thresholds stepped up for accounting periods beginning on or after 6 April 2025. For those periods a company is a micro-entity if it meets at least two of: turnover not more than £1,000,000; balance sheet total not more than £500,000; no more than 10 employees. For earlier periods the limits were £632,000, £316,000, and 10. There’s a fuller breakdown in who qualifies as a micro-entity.
Some company types are excluded
Even within the size limits, charities, LLPs, financial and insurance companies, and any company that prepares or is included in group accounts cannot use the micro-entity regime. Those file small-company or full accounts instead.
Eligible isn’t the same as required
Qualifying as a micro-entity is an option, not an obligation — you can choose to file fuller small-company (FRS 102 Section 1A) accounts if you prefer. Most non-trading companies take the simpler route. See micro-entity vs small company accounts to weigh it up.
This tool is a guide, not advice
It applies the standard size tests. If your company is part of a group, changed its year end, or has an unusual balance sheet, confirm the position with an accountant before you file.
Micro-entity and not trading?
DormantFile files FRS 105 micro-entity accounts and a nil CT600 for non-trading companies — from £19/year.
See how it works