Where can I find a micro-entity accounts template (UK)?

There is no single universal template that fits every micro-entity. Use a structured example as a reference, then ensure your figures and required statements match your company and the applicable rules (e.g., FRS 105).

Do micro-entities need a profit and loss account on Companies House?

Micro-entities can file simplified accounts with Companies House and typically do not include a full profit and loss account on the public record. HMRC requirements differ for CT600 submissions.

What are common mistakes in micro-entity accounts?

Common mistakes include an unbalanced balance sheet, misclassifying director loan vs creditors, missing accruals/prepayments, and inconsistent retained earnings.

Are these templates legal/accounting advice?

No. These are reference templates for understanding structure. Verify all content and use official guidance for deadlines and filing rules.

What is the best next step after using an example/template?

Use a process that produces consistent, ready-to-file output (iXBRL for Companies House, and figures for CT600 where needed). AnnualAccounts.uk helps generate these from your bank statements.

How do micro-entity thresholds relate to templates?

Templates only apply if you qualify as a micro-entity. Use the thresholds checklist (2-out-of-3 test) before relying on micro-entity formats.

Micro-Entity Accounts Sample Accounts & Templates (UK) — Copy Blocks + Common Mistakes

1) What a “good” micro-entity filing looks like

Answer-first summary for eligibility + deadlines (helps SEO/GEO and users)
Balance sheet is consistent and clearly structured (assets, creditors, capital & reserves)
Common statements/disclosures are present (where applicable)

2) Copy-paste template blocks

Directors’ responsibilities (template)

The directors are responsible for preparing the financial statements in accordance with applicable law and regulations.

The directors have chosen to prepare the financial statements in accordance with the micro-entities provisions.

Micro-entity statement (template)

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro-entities regime.

Accounting policy: basis of preparation (template)

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105, the Financial Reporting Standard applicable to the Micro-entities Regime.

Caution

Do not copy templates blindly. Your filing must match your company’s actual position and the applicable rules.

Micro-entity accounts examples & templates (UK)

1) What a “good” micro-entity filing looks like

2) Copy-paste template blocks

Directors’ responsibilities (template)

Micro-entity statement (template)

Accounting policy: basis of preparation (template)

3) Next steps

Understand micro-entity filing

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