Numerical screen with legal-review gates
Check the current micro-entity numerical size test and a separate size/history condition for an ordinary UK private company.
Current regime: financial years beginning on or after 6 April 2025. Supports actual twelve-month years only. Passing figures does not establish final legal or filing eligibility. Primary rules reviewed 28 September 2026.
Screen current-regime twelve-month private-company figures against the micro size limits, then assess supplied size history separately. Group, exclusion and missing facts remain explicit review gates—not a final filing opinion.
First, turnover, total assets and the exact monthly employee-count average are compared with the current limits. Secondly, first-year or supplied prior-year facts determine a separate size/history condition. Thirdly, group/exclusion and missing-fact gates identify what still needs review.
A current numerical failure can coexist with retained size status for one adverse year. A current numerical pass can coexist with a need for a second qualifying year. Neither result alone establishes entitlement to file micro accounts.
Rule summary
For financial years beginning on or after 6 April 2025, Companies Act 2006 section 384A requires at least two of turnover not more than £1 million, balance-sheet total not more than £500,000, and average employees not more than 10. Equality counts. Earlier years use a different regime and are not calculated here.
Total assets means the aggregate assets in the balance sheet, not net assets or equity. Employees means the sum of persons employed under contracts of service in each month divided by the number of months. For twelve months, a total of 120 means an average of 10; 121 is above 10, even if someone rounds the average down.
In the first financial year, the current numerical conditions determine size qualification. For later years, entering or leaving micro size status generally requires two consecutive numerical changes. A previously qualifying company can retain size status for one failure; a non-qualifying company normally needs two qualifying years to enter. Previous numerical conditions and previous size qualification are different facts.
SI 2024/1303 regulation 3 requires previous conditions and qualification to be reassessed as though the increased thresholds applied in those and preceding years. A prior company with turnover £800,000, assets £400,000 and average employees 8 passes the new limits even though both monetary figures exceeded the old limits. Do not treat its old filed classification as the answer to the transition test.
Short and long financial years require a proportionate turnover maximum under section 384A(5); the balance-sheet and employee maxima are not proportionately changed. This checker deliberately requires review instead of approximating a non-annual period. Verify the actual accounts period before confirming twelve months.
A parent must itself meet micro size/history conditions and head a small group under section 383. A parent preparing consolidated group accounts, or a non-parent subsidiary included in consolidated group accounts, cannot use the micro provisions under section 384B(2). Membership of a group alone is not a blanket ban; all group cases in this screen require separate review.
Exclusions must be checked for any time in the financial year: public companies; authorised insurance, banking, e-money, MiFID investment and UCITS management companies; insurance-market activity; Master Trust scheme funders; members of an ineligible group; investment undertakings; financial holding undertakings; relevant credit institutions and insurance undertakings; and charities. See sections 384 and 384B for exact legal definitions rather than guessing from a trading description. Overseas/unregistered and other specialist entities are outside this private-company screen.
| Twelve-month current-regime criterion | Maximum (inclusive) |
|---|---|
| Turnover | £1,000,000 |
| Total balance-sheet assets | £500,000 |
| Average employees | 10 (120 employee-months / 12) |
Worked examples
An ordinary standalone private company's actual twelve-month first financial year begins 6 April 2025. Turnover £800,000, total assets £400,000 and monthly employee counts total 96 (average 8). Prior-year answers are Not applicable.
3 of 3 numerical criteria met. The first-year size condition is met. This is not a final filing opinion: exclusions, records and accounting/audit requirements still need verification.
A current-regime twelve-month year has turnover exactly £1,000,000, assets exactly £500,000 and employee-month total 120.
All 3 criteria are met. If every value increases to £1,000,000.01, £500,000.01 and 121, none is met. An average of 121/12 is above 10; rounding it to 10 must not change the result.
Current turnover £900,000, assets £450,000 and employee-month total 108 pass all criteria. Previous reassessed numerical conditions were not met. Compare a company whose previous size qualification was Yes (a retained-status year) with one whose previous qualification was No.
The first company's size/history condition is met; the second's is not yet met because this is only its first qualifying year. Conversely, a qualifying company with previous conditions Yes can retain size status for one current numerical failure; a second consecutive failure loses it. Unknown history requires review, not an eligibility assertion.
Turnover £500,000, assets £200,000 and employee-month total 60 pass the numerical limits, but the company is charitable, or is a subsidiary included in consolidated group accounts.
A charity is excluded under section 384B; the consolidated subsidiary is also excluded. Select Listed exclusion if verified, or Group/unsure for unresolved facts. The screen does not assert legal eligibility. An ordinary group company not consolidated is not automatically prohibited, but needs group-specific review.
Verify the financial year and source figures, including the twelve monthly employee counts.
Reassess prior size history under the threshold-reform transition; leave unknown facts as Unknown rather than guessing.
Review the exact statutory exclusions, group/consolidation facts and accounting/audit requirements before choosing micro treatment. Compare the Small Company checker if a different reporting regime is needed.
Read the guide
Read the supported rule, assumptions and worked examples behind this tool.
Assumptions and limits
This tool applies published thresholds directly to the facts you enter.
Reviewed on . Preserved source review from the accepted scoped statutory repair; this contract migration does not re-date that review.
Applies to: Actual twelve-month financial years beginning on/after 6 April 2025; current thresholds and transitional prior-year reassessment.
Reviewed scope: Numerical size and supplied history screen, not final legal/filing eligibility. Groups, exclusions and missing facts require review.
Reviewed model: micro-entity-eligibility-checker: Financial years beginning on/after 6 April 2025; current twelve-month numerical/history screen; reviewed 28 September 2026
No. It establishes the numerical result and, where supplied, a separate size/history condition. Legal exclusions, group conditions and practical accounting/filing requirements remain distinct.
Micro is a restricted subset of the small-company regime, not an interchangeable label. Current Companies House guidance permits reduced public filing and simpler micro provisions, but accounts still have to be prepared. Audit exemption is a separate question.
No. Turnover limits must be proportionately adjusted by law. Select the non-annual option: the tool requires review and does not apply the ordinary annual limit.
Section 384A(7) counts persons under contracts of service in each month, including persons employed only part of that month. Adding the counts and dividing by twelve gives the statutory average without rounding a value above ten down to ten.