How to File Micro-Entity Accounts in 2025: Complete UK Guide

If you run a UK micro-entity limited company, filing your accounts with Companies House is a legal requirement — but it doesn't have to be complicated. This guide walks you through everything you need to know to file your micro-entity accounts in 2025.

What Are Micro-Entity Accounts?

Micro-entity accounts are a simplified set of financial statements designed for the UK's smallest limited companies. If your company qualifies as a micro-entity, you benefit from reduced filing requirements and simpler accounting rules.

Your company is a micro-entity if it meets at least two of these conditions:

• Annual turnover of £632,000 or less (increasing to £1 million for accounting periods starting on or after 6 April 2025)
• Balance sheet total of £316,000 or less (increasing to £500,000 for periods starting on or after 6 April 2025)
• 10 employees or fewer (on average)

When Do You Need to File?

Your filing deadline depends on your company's financial year end. You must file your accounts with Companies House within 9 months of your financial year end.

For example:

• If your financial year ends on 31 March 2025, your accounts must be filed by 31 December 2025
• If your year ends on 31 December 2024, you must file by 30 September 2025

What Do You Need to File?

As a micro-entity, you need to file:

1. Balance Sheet — A simplified snapshot of your company's financial position
2. Profit and Loss Account (optional) — You can choose to include this or not
3. Notes to the Accounts (minimal) — Very basic information only
4. Directors' Report (exemption available) — You're usually exempt from filing this

The beauty of micro-entity accounts is their simplicity. You don't need detailed breakdowns, extensive notes, or complex disclosures.

Step-by-Step: How to File Your Accounts

Step 1: Prepare Your Records

Before you can file, you need accurate bookkeeping records. This means:

• All your bank transactions categorised correctly
• Income and expenses recorded (cash-basis is fine for most micro-entities)
• Any assets or liabilities noted
• Opening and closing bank balances

Tools like Bridgly are designed specifically to help micro-entities keep these records organized throughout the year.

Step 2: Prepare Your Accounts

You have three options:

1. Use accounting software — Many tools can generate micro-entity accounts automatically
2. Hire an accountant — They'll prepare and file everything for you (recommended if you're unsure)
3. Use Companies House templates — Free templates are available, but require manual completion

Most micro-entity owners use a combination: they keep their books organized during the year (often with simple software or spreadsheets), then have an accountant review and file the accounts.

Step 3: File with Companies House

You can file online or by post:

Online filing (recommended):

• Go to the Companies House WebFiling service
• Sign in with your company authentication code
• Upload your accounts (usually as a PDF or using their online form)
• Submit — you'll get instant confirmation

Filing by post:

• Print your accounts and sign them
• Post to: The Registrar of Companies, Companies House, Crown Way, Cardiff, CF14 3UZ
• Wait for confirmation (can take several days)

Online filing is faster, free, and you get instant confirmation. Most people file online.

Step 4: File Your Tax Return

Don't forget: filing your accounts with Companies House is separate from filing your Corporation Tax return with HMRC. You need to do both.

Your Corporation Tax deadline is 12 months after your financial year end, and you must pay any tax due within 9 months and 1 day of your year end.

Common Mistakes to Avoid

• Missing the deadline — Set a reminder well in advance. Don't wait until the last minute.
• Filing incorrect formats — Make sure your accounts follow micro-entity format rules
• Forgetting to sign — Directors must sign the balance sheet (if filing by post)
• Mixing up Companies House and HMRC deadlines — They're different! You need to file with both.
• Not keeping records — You must keep your business records for at least 6 years

Can You File Micro-Entity Accounts Yourself?

Technically, yes — especially if your finances are very simple. However, most business owners choose to have an accountant review their accounts before filing, even if they keep the books themselves.

Why? Because:

• Accountants know the rules and formats inside out
• They can spot tax-saving opportunities
• They make sure everything is correct before filing
• Peace of mind is worth the cost (usually £200-500 for micro-entities)

If you keep organized records throughout the year, you'll save your accountant time — which saves you money.

What Happens After You File?

Once you've filed:

• Companies House will process your accounts (usually within a few days for online filing)
• Your accounts become public record — anyone can view them on the Companies House website
• You'll receive confirmation of acceptance
• You're done until next year!

Remember to mark your calendar for next year's deadline. Filing accounts is an annual requirement for all UK limited companies.

Summary: Quick Checklist

1. ✅ Confirm your company qualifies as a micro-entity
2. ✅ Check your filing deadline (9 months after year end)
3. ✅ Organize your bookkeeping records
4. ✅ Prepare your micro-entity accounts (or hire an accountant)
5. ✅ File online with Companies House
6. ✅ File your Corporation Tax return with HMRC
7. ✅ Keep records for at least 6 years

Filing micro-entity accounts doesn't have to be stressful. With organized records and a clear understanding of the requirements, it's a straightforward process.