Reviewed Companies House tool
Separate the two-out-of-three size test from supplied continuity, group and legal eligibility facts.
Last reviewed 26 September 2026. Rule basis: Companies House guidance and the cited legislation. Standalone private-company small-regime screen for exact 12-month financial years from 1 January 2016. Group cases and unknown history need review; no audit-exemption opinion.
Separate the two-out-of-three size test from supplied continuity, group and legal eligibility facts.
Separate the two-out-of-three size test from supplied continuity, group and legal eligibility facts.
Standalone private-company small-regime screen for exact 12-month financial years from 1 January 2016. Group cases and unknown history need review; no audit-exemption opinion.
Rule summary
For financial years starting from 6 April 2025, meet at least two of turnover no more than £15 million, balance sheet total no more than £7.5 million and average employees no more than 50. Earlier supported years use £10.2 million, £5.1 million and 50.
Non-annual financial years require proportionate turnover adjustment and are outside this version. Balance sheet and employee limits are not mechanically time-scaled.
First-year qualification uses current conditions. In later years, use both previous-year conditions and previous-year qualification: two consecutive adverse numerical years can end an existing qualification; two qualifying numerical years can establish it. Unknown history yields review required.
SI 2024/1303 requires prior-year conditions and qualification to be reassessed under increased thresholds for the 2025 transition. The tool asks for those reassessed facts; it does not reconstruct historical accounts.
Group membership requires a separate group/ineligibility analysis. Public companies and specified regulated financial/insurance classes cannot use the small-company regime merely because size limits are met.
Worked examples
First 12-month financial year starts 6 April 2025: turnover £15 million, balance sheet £7.5 million, average employees 51; eligible standalone private company.
Two of three conditions are met, including values exactly on the monetary limits: qualifies under these supplied supported facts.
This year's numbers fail, but the previous year met the conditions and qualified as small under the applicable rules.
Qualification can continue for this year. Another consecutive adverse year with prior conditions not met would end it.
Confirm the dates and status on the Companies House register.
Read the paired guide and primary sources before relying on an exceptional case.
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: Twelve-month years starting from 1 January 2016; higher thresholds for years beginning on/after 6 April 2025, with SI 2024/1303 transition.
Reviewed scope: Standalone private-company screen with supplied continuity and eligibility facts; non-annual periods, groups and unknown history require review; not an audit-exemption opinion.
Reviewed model: small-company-threshold-checker: companies-house-reviewed-26 September 2026
No. It calculates or interprets the facts you supply; confirm the register, Gazette or professional advice where required.