What accounts must a small company file at Companies House?
Answered 17 March 2026
Here is a comprehensive answer based solely on the legislation retrieved.
What accounts must a small company file at Companies House?
What the law says
The filing obligations for small companies are governed by Companies Act 2006, s.441 and s.444.
General duty to file (s.441)
The directors of a company must deliver to the registrar for each financial year the accounts and reports required by the relevant section applicable to their company size. For small companies (other than micro-entities), the relevant section is s.444.
Filing obligations of small companies other than micro-entities (s.444)
Under s.444, the directors of a company subject to the small companies regime:
- Must deliver to the registrar for each financial year a copy of the balance sheet drawn up as at the last day of that year; and
- May (optionally) also deliver:
- a copy of the company's profit and loss account for that year, and
- a copy of the directors' report for that year.
Auditor's report
Where the directors choose to deliver a copy of the profit and loss account, they must also deliver a copy of the auditor's report on the accounts (and any directors' report). This does not apply if the company is exempt from audit and the directors have taken advantage of that exemption.
Abridged accounts
Where the balance sheet or profit and loss account is abridged pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors' Report) Regulations (S.I. 2008/409), the directors must also deliver to the registrar a statement by the company that all the members have consented to the abridgement.
Statement on the balance sheet where P&L or directors' report not filed
Where the directors do not deliver a copy of the profit and loss account or directors' report, the balance sheet delivered to the registrar must contain in a prominent position a statement that the company's annual accounts and reports have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Additionally, where the profit and loss account is not filed, the balance sheet must disclose that fact, and (unless audit-exempt) the notes to the balance sheet must state whether the auditor's report was qualified or unqualified, disclose the basis of any qualification, and state the name of the auditor.
Signing
The balance sheet must be approved by the board and signed by a director, and must contain a statement in a prominent position above the signature that the accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
HMRC guidance / practice
HMRC guidance notes that many companies are no longer required to file a full set of accounts at Companies House, and that accounts filed by such companies may therefore not be very helpful for valuation or compliance purposes. Where only abbreviated accounts are available, full accounts may be obtainable via COTAX or the company tax file.
HMRC also confirms that while audit exemption regulations relax the requirement to have accounts audited, they do not relax the requirement to prepare accounts — companies are still required to file accounts with Companies House and to provide full accounts to their shareholders.
Summary table
| Document | Mandatory? |
|---|---|
| Balance sheet | ✅ Yes — always required |
| Profit and loss account | ❌ Optional |
| Directors' report | ❌ Optional |
| Auditor's report | ✅ Required if P&L is filed (unless audit-exempt) |
| Members' consent statement | ✅ Required if accounts are abridged |
Citation sources
Valuers should be aware that, many companies are no longer required to file a full set of accounts at Companies House. Accounts for such companies may not therefore be very helpful. The provisions do not extend to public companies, banking or insurance companies or to companies within a group containing any of these types of company. If only abbreviated company accounts are available, full accounts may be available via COTAX or it may be necessary to obtain the company tax file - see this chapte
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Part 15 Accounts and reports Chapter 10 Filing of accounts and reports Filing obligations of different descriptions of company Filing obligations of companies subject to small companies regime Filing obligations of small companies other than micro-entities 444 1 The directors of a company subject to the small companies regime— a must deliver to the registrar for each financial year a copy of the balance sheet drawn up as at the last day of that year, and b may also deliver to the registrar— i a
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