Micro-entity eligibility check (2-out-of-3)
Quick check for the micro-entity thresholds (turnover/assets/employees) plus common exclusions. Always confirm with official guidance.
Use approximate annual numbers—rounding is fine for this quick check.
Source (Companies House filing): GOV.UK micro-entities, small and dormant companies
Inputs
Use annual figures. Balance sheet total means total assets (not net assets).
Exclusions (tick if applicable)
Part of a group
If an exclusion applies, micro-entity exemptions may not be available.
Charity
If an exclusion applies, micro-entity exemptions may not be available.
Public company
If an exclusion applies, micro-entity exemptions may not be available.
Financial sector company
If an exclusion applies, micro-entity exemptions may not be available.
Note
This is a simplified check. If you are close to thresholds or have edge cases, read the full thresholds guide.
FAQ (with next steps)
I meet the thresholds — what do I file next?
Start with the micro-entity accounts guide (what’s included, FRS 105 basics, and filing steps).
What does “balance sheet total” mean in the thresholds?
It usually means total assets (not net assets). See the worked examples in our thresholds guide.