Filleted accounts Companies House: How to file for small firms

Filleted accounts Companies House is a common search for small company directors who want to file only the minimum required at Companies House. This guide explains what filleted accounts are, how they differ from abridged accounts UK and full accounts, who can use them, and the practical steps to file correctly in tax year 2026/27.

What are filleted accounts and why use them

Filleted accounts are a reduced set of company accounts filed at Companies House so that commercially sensitive information is not made public. The idea is to provide the statutory balance sheet and limited notes required by law while withholding the full profit and loss account and directors' report from public inspection.

Small company owners often choose filleted accounts to limit public disclosure of trading performance while still meeting statutory obligations. It is an entirely legal option when a company qualifies under the Companies Act and related filing rules, but it has conditions and limits you must follow.

Filing options for small companies – overview

When you prepare statutory accounts there are several filing options for small companies. Choose the route that fits your company size, status and shareholder needs.

• Full accounts - complete profit and loss account, balance sheet, directors' report and notes. These are filed where full disclosure is required or preferred.
• Filleted accounts Companies House - only the required balance sheet and limited notes are filed publicly; the remainder is provided only to shareholders.
• Abridged accounts UK - historically used to provide a shortened set of accounts to shareholders; the term still appears in guidance and in some company systems. Check current guidance before relying on the name alone.
• Micro-entity accounts - a separate regime for qualifying micro companies with simpler disclosure and measurement rules.

Each option has implications for public disclosure, audit exemption, and the information you must send to shareholders. Always confirm which option matches your company’s circumstances.

Who can file filleted accounts

Filleted accounts are an option only for companies that meet qualifying conditions in company law and Companies House rules. Eligibility depends on factors such as whether the company is small or a micro-entity, whether it is a parent or subsidiary, and whether it is subject to audit or public reporting requirements.

• Small companies and micro-entities often have reduced disclosure obligations and are the typical users of filleted or reduced accounts.
• Companies that are dormant, or wholly owned subsidiaries, may have alternative exemptions or routes to reduced filing.
• Public companies, companies with external statutory audit requirements, or firms carrying on certain regulated activities are generally not eligible to fillet their accounts.

Do not assume eligibility from the name alone – check the specific legal tests and Companies House guidance, and speak to an accountant if you are unsure.

Filleted accounts Companies House – what gets filed and what is withheld

The practical effect of filleting is that only the information legally required to appear on the public register is sent to Companies House. Typically this means:

• The balance sheet or statement of financial position with selected notes that Companies House requires.
• Certain prescribed disclosures such as details on share capital where applicable.

The following are usually not filed publicly when accounts are filleted:

• The profit and loss account (income statement) in full.
• A full directors' report and other narrative disclosures that would otherwise appear in the public file.

Remember that while these items can be withheld from public filing, they still must be prepared and made available to shareholders on request, and retained in your statutory records.

Abridged accounts UK – how the term fits

The phrase abridged accounts UK is sometimes used interchangeably with reduced accounts, but its precise meaning can vary. Historically abridged accounts were a specific format allowed for small companies when supplying accounts to shareholders. The modern approach allows several reduced-disclosure options including filleting and micro-entity accounts.

• If you see the term abridged accounts UK in older guidance or accounting software, check whether it maps to filleted accounts or to another reduced-disclosure format.
• The practical outcome for many small firms is the same – reduced public disclosure while retaining full accounts for members.

Because legislation and Companies House practice evolve, confirm current terminology and filing formats with Companies House guidance or a professional adviser.

Public accounts vs full accounts – key differences for directors

Understanding public accounts vs full accounts helps directors decide what to file.

• Public accounts – the documents placed on the public Companies House register. These can be filleted to remove sensitive sections, subject to eligibility.
• Full accounts – the complete set of statutory accounts, including profit and loss, directors’ report and notes. These must be prepared and retained, and supplied to members on request.

Choosing to fillet affects the level of transparency available to customers, suppliers, lenders and competitors. Consider whether reduced public disclosure will affect trust, credit terms, or investor relations.

Steps to prepare filleted accounts Companies House

Follow these practical steps to prepare and file filleted accounts correctly.

• Confirm eligibility

  • Check whether your company qualifies to file reduced accounts under company law and Companies House rules.
  • Confirm you are not subject to audit, public company rules, or sector-specific reporting obligations that stop you filleting.

• Prepare full statutory accounts first

  • Even when you fillet, you must prepare full accounts for members and internal records. These include the profit and loss account, notes and directors’ report where required.

• Decide which elements to fillet

  • Work with your accountant to determine which sections may be withheld from the Companies House filing while complying with the law.

• Create the public filing package

  • Produce the balance sheet and the minimum notes required for Companies House. Ensure the format meets current Companies House technical requirements.

• File online or by post

  • You may file accounts using Companies House online filing services or software that supports Companies House submission. Some filleted formats are only accepted via certain channels, so check the filing options available.

• Keep records and supply to shareholders

  • Keep the full accounts and be prepared to supply them to members on request. Maintain records for the statutory retention period.

If you use accounting software such as Xero, ensure the bookkeeping and year-end workflows feed correctly into the statutory accounts – see our Bookkeeping & Xero service for support.

Deadlines, confirmation and common filings

Filing accounts has firm deadlines that, if missed, can trigger penalties. Directors should also remember the separate requirement to file a confirmation statement.

• Accounts deadlines

  • Your company’s accounts usually must be filed with Companies House within nine months of the company year end for private companies. Confirm your company-specific deadline and any exceptions.

• Confirmation statement

  • Filing your confirmation statement is a separate annual obligation that updates Companies House on directors, registered office and shareholders. You can find guidance on how to file at GOV.UK: https://www.gov.uk/file-your-confirmation-statement-with-companies-house

Late filing of accounts or confirmation statements can lead to penalties and may affect your company’s credit rating.

Special cases – subsidiaries, dormant companies and micro-entities

Certain company types have alternative routes or extra constraints when filing reduced accounts.

• Wholly owned subsidiaries

  • If your company is a subsidiary of a group, group accounts or audit requirements may mean you cannot fillet or must follow group disclosure rules.

• Dormant companies

  • Dormant companies may be eligible to file simpler dormant accounts, which are different from filleted trading accounts. Ensure you use the correct dormant accounts format.

• Micro-entities

  • Micro-entity accounts are a separate simplified regime. They reduce disclosure and use different recognition rules. Check whether micro-entity status is more appropriate than filleting.

If in doubt, discuss your company structure with an adviser – see our Statutory Accounts & Tax service for help.

Common mistakes and how to avoid them

Avoiding errors when filing filleted accounts saves time, cost and penalties.

• Assuming you can fillet without checking eligibility

  • Always confirm you meet the legal tests and are not disqualified from filing reduced accounts.

• Filing the wrong documents publicly

  • Double-check which documents are required for Companies House and that any omitted items are still produced and retained for members.

• Missing deadlines

  • Link your accounting deadlines with the Companies House filing calendar and confirmation statement cycles.

• Poor bookkeeping leading to incorrect balances

  • Keep tidy records year-round. Consider professional bookkeeping or software support to minimize errors – see our Bookkeeping & Xero offering.

Audit and shareholder requests

Even if you fillet accounts, shareholders retain rights to inspect full statutory accounts and, in many cases, request copies. Also, if your company becomes subject to audit requirements, filleting will not be permitted for the relevant year.

• Audit triggers

  • Changes in thresholds, restructuring, or group accounts can trigger the need for audit or wider disclosure.

• Responding to shareholder requests

  • Keep full accounts ready for supply to members on request and record when you provide them.

When filleting is not the right choice

Filleting reduces public transparency, which can have commercial consequences. Consider these cases where filleting may be a poor fit:

• You are seeking investment or a bank loan where lenders expect full published accounts.
• Your growth strategy benefits from public disclosure and credibility.
• You operate in a sector where partners expect full financial statements on the public register.

Balance privacy against the commercial need for transparency when choosing your filing approach.

Practical tips for a smooth filing process

• Start early – year end work is faster with up-to-date bookkeeping.
• Use software that supports Companies House format export for the selected filing option.
• Keep a checklist of required files for Companies House and for members.
• Work with a qualified accountant to confirm eligibility and prepare the correct filings. Our Statutory Accounts & Tax and Fractional CFO services can help if your circumstances are complex.

UK tax and legal accuracy

This article is for informational purposes only and does not constitute professional tax or financial advice. Please speak to a qualified accountant before taking action. This guidance refers to company filing options and practice in tax year 2026/27 and to Companies House procedures as they typically operate. Rules, thresholds and filing formats change from time to time, so always confirm on official guidance or with your accountant before finalising filings.

Frequently asked questions

Q: What is the difference between filleted accounts Companies House and full accounts?

• Filleted accounts are a reduced public filing that omits the full profit and loss and certain reports while full accounts include the complete financial statements and directors' report. The full accounts must still be prepared for members even when you fillet the public filing.

Q: Can any small company file filleted or abridged accounts UK?

• Not automatically. Eligibility depends on your company status, whether you are audited, and other legal tests. Always check current Companies House guidance or seek accountant advice.

Q: Will filing filleted accounts affect my ability to get credit or investment?

• It can. Lenders and investors often prefer full public accounts when assessing creditworthiness and risk. If you plan to seek finance, discuss disclosure choices with potential funders.

Q: How do I file filleted accounts with Companies House?

• Prepare the required public filing documents and submit them via Companies House online services or approved third-party software. The exact technical process depends on the filing format accepted at the time; check Companies House guidance before submission.

Q: What happens if I miss the accounts filing deadline?

• Missing filing deadlines can attract penalties and may harm the company’s credit file. Late filing penalties vary and enforcement steps escalate. Contact an accountant quickly if you miss a deadline.

Summary and next steps

Filleted accounts Companies House allows eligible small companies to reduce public disclosure while still meeting statutory obligations. The main practical steps are to confirm eligibility, prepare full statutory accounts for members, create the filleted public package, and file within the statutory deadlines. Consider commercial impacts such as lending and investor relations when choosing your filing route.

If you want one-to-one help deciding which filing option suits your company, or help preparing and submitting filleted or full statutory accounts, we can help. Book a free consultation to discuss your situation and next steps – book a discovery call. For accounting and filing support see our Statutory Accounts & Tax and Bookkeeping & Xero pages.

External guidance: you must also keep other annual filings up to date, such as the confirmation statement – see GOV.UK guidance on filing your confirmation statement: https://www.gov.uk/file-your-confirmation-statement-with-companies-house