You may have seen some headlines about changes to how limited companies file their accounts with Companies House. If it feels confusing, you’re not alone – the rules have been shifting, and there’s still some debate about what will stay and what might be softened.
This blog breaks down what’s planned, when it’s due to start, who it affects, and how you can prepare without stress.
Timeline of changes
As things stand (August 2025):
- 31 March 2026 – the HMRC–Companies House joint filing service (where you could file company accounts and tax returns together) will close. From 1 April 2026, accounts and tax returns must be filed separately.
- January 2026 – small companies using FRS 102 Section 1A will need to include more notes in their accounts (covering revenue recognition, leases, provisions, tax, and related party transactions).
- April 2027 – no more abridged or “filleted” accounts.
- Micro-entities: must file a balance sheet and a profit & loss account.
- Small companies: must file a balance sheet, profit & loss account, and a directors’ report.
- April 2027 – accounts must be filed digitally using commercial software, in iXBRL format. Paper and older web filing routes will be withdrawn.
⚠️ Important: The government is reviewing whether to roll back two major elements – the mandatory profit & loss filing for small/micro companies and the software-only filing requirement. These are currently written into law, but may still change.
Who will be affected?
These changes apply to all limited companies, including small and micro companies.
If you currently:
- file abridged or filleted accounts, or
- rely on paper filing or Companies House web forms,
… these changes will directly affect you.
What about FRS 105 accounts?
FRS 105 is the accounting standard for micro-entities – the simplest type of accounts.
From April 2027, even companies using FRS 105 will need to file a profit & loss account. This means profit figures that were previously kept private will become part of the public record.
💡 Key takeaway for FRS 105 companies: You can still use the simplified standard, but you won’t be able to keep your turnover and profit figures out of sight.
What you’ll need to do
From the relevant start dates, you’ll need to:
- File full accounts – abridged or filleted options won’t be accepted.
- Use software to submit accounts – paper and older online filing routes will be withdrawn by April 2027.
- Include more notes in small company accounts – FRS 102 Section 1A companies, especially.
- Expect extra visibility, even for FRS 105 accounts – profit and loss will be required.
How to prepare
- Be aware – profit and loss figures may become public from 2027, depending on whether reforms are softened.
- Review your current systems – if you don’t already use filing software, you’ll need to plan for the change.
- Keep an eye on updates – some rules are still under government review, so the final details may change.
Want to be ready early?
Whether you’d like to get ahead of the changes or simply understand what they mean for your business, we can walk you through it.
📧 Email us at hello@completecloud.rocks – we’ll guide you through the steps in plain English, at your own pace.
Stay updated
We’ll keep sharing updates on these account changes and other business news that matters to you. Follow us on social media to stay in the loop – we’ll cut through the noise and give you just the facts you need.