Introducing RentalBux: Our MTD Software for Landlords
Generic software doesn't understand property businesses and require manual intervention to meet deadlines. That's why we developed RentalBux!
Companies House & HMRC Filing Handled
Accounts Preparation & Filing for Micro Companies
Whether you run a property SPV, buy-to-let limited company, small trading company, or LLP, preparing year-end accounts can be time-consuming and complex. Our specialist accountants prepare and file your micro-entity accounts under FRS 105, ensuring your Companies House and HMRC obligations are met accurately and on time.
What our clients say about us
Testimonials
Rendering the best service with a team of qualified and regulated accountants and tax advisers.
How We Help
Why Choose UK Property Accountants for Your Micro Company Accounts?
We at UK Property Accountants are a firm of chartered certified accountants and chartered tax advisers who’ve been recognised internationally for our work. Micro-entity accounts are routine for us and we know exactly what to look for that others miss.
Statutory Accounts
We prepare your FRS 105 micro-entity accounts so income, expenses and balances are recorded accurately and compliantly.
Corporation Tax Filing
We also handle your CT600 efficiently, meeting deadlines and claiming all the allowable reliefs your company is entitled to.
Deadline Management
We track and meet every filing date for both Companies House and HMRC. You can rest easy that nothing is ever missed.
Company Size Thresholds
Does Your Company Qualify as a Micro Entity?
Your company or LLP is a micro-entity if it meets at least two of the three criteria below, generally for two consecutive years. These thresholds apply to accounting periods beginning on or after 6 April 2025.
| Classification | Turnover | Balance Sheet Total | Employees |
|---|---|---|---|
| Micro Entity | ≤ £1,000,000 | ≤ £500,000 | ≤ 10 |
| Small Company | ≤ £15,000,000 | ≤ £7,500,000 | ≤ 50 |
| Medium Company | ≤ £54,000,000 | ≤ £27,000,000 | ≤ 250 |
| Large Company | Exceeds at least two of the criteria for medium-sized companies | ||
| Note: For accounting periods beginning before 6 April 2025, the criteria for micro entities were £632,000 turnover, £316,000 balance sheet total and 10 employees. | |||
Not Sure? We’ll Confirm Your Position
Why Micro Company Accounts Matter
Underestimated Micro Company Accounts Can Bring Huge Penalties
Micro-entity accounts may be simpler than full statutory accounts, but they still need to comply with FRS 105 and meet the filing requirements of both Companies House and HMRC. Errors, omissions, or missed deadlines can create unnecessary issues and increase the risk of penalties.
| Getting It Wrong or Late Can Be Costly | |||
|---|---|---|---|
| £150 For filing 1 month late | £375 For filing 1–3 months late | £750 For filing 3–6 months late | £1,500 For filing over 6 months late |
Companies House automatically charges late-filing penalties when accounts miss the filing deadline, and penalties double if accounts are filed late in two successive years. HMRC may also charge separate penalties, interest, or additional tax where company tax returns are filed late or contain inaccuracies.
Looking Ahead to April 2028
Micro-Entity Filing Is Changing & We’re Already Set Up for It
On 9 June 2026, the government confirmed the following Companies House accounts reforms under the Economic Crime and Corporate Transparency Act 2023, taking effect from April 2028:
We already file electronically in iXBRL, so when the changes land, nothing changes for our clients — and we'll advise on the publication opt-out so your numbers stay as confidential as the rules allow. Identity verification at Companies House is also now mandatory for directors and PSCs, which we can help you complete.
Every Landlord Has a Story
MTD Compliance for All Kinds of Landlords Including You
We understand your needs are unique, so is your HMRC MTD journey. We've worked with landlords at every stage, from first timers to seasoned investors, and we're here to make the process simple and tailored to you. If you see yourself in one of the stories below, or even if you don't, we're here to help.
I run a single-property Buy-to-Let SPV
A one-property limited company is the classic micro-entity. We prepare your FRS 105 accounts and CT600, treat mortgage interest and allowable costs correctly, and hold the property at cost so your figures stay simple and private.
I hold several properties in one limited company
A small portfolio company can still be a micro-entity if it meets two of the three tests stated above. We handle the bookkeeping across properties, the accounts and the Corporation Tax return, and advise if FRS 102 Section 1A would suit you better.
My property business is a small LLP
Since periods beginning on or after 6 April 2025, the micro-entity thresholds apply to qualifying LLPs too. We prepare micro-entity LLP accounts under FRS 105 and the related member tax filings.
I have a Family Investment Company (FIC)
Many FICs are small enough to file as micro-entities. We prepare the accounts, manage director's loan and dividend records, and join them up with your wider estate and inheritance tax planning.
I live abroad but own UK property through a company
Non-resident companies with UK property income are subject to additional reporting. We prepare your accounts and Corporation Tax return, and coordinate with non-resident landlords and on CGT obligations where relevant.
My company is dormant or barely trading
Dormant and very low-activity companies still have to file. We prepare the correct dormant (AA02) or micro-entity accounts and the simple company tax return, with deadline reminders so nothing is missed.
I run a small non-property micro-company
Contractors, consultants and other small trading companies that meet the size tests are welcome too. We prepare your FRS 105 accounts and CT600 with the same fixed-fee, deadline-driven approach.
I've just incorporated and need my first accounts
First accounts are due 21 months from incorporation, and the rules can be confusing. We set your accounting reference date, get your bookkeeping started and file your first micro-entity accounts and tax return correctly.
What We Offer
UK Property Accountants is Your Complete Micro Company Accounts Solution
We take you from a folder of records to filed accounts and a settled tax position without hassle or headache.
Full CT600 and tax computation filed with HMRC, with every allowance, relief and loss correctly claimed.
We can keep your confirmation statement, statutory registers and other Companies House obligations up to date.
Ongoing advice on profit extraction, director's loans, incorporation and structure — not just compliance once a year.[
Our Process
How We Work
Our work is centred around efficiency, collaboration, and delivering exceptional results to our clients.
Initial Discovery Call
We start with a straightforward process. Answer a few simple questions to help us understand your circumstances. Itâs hassle-free, quick and designed to save you time.
Data Gathering & Analysis
Once we have the details, our team of experienced accountants gets to work. You can trust us to manage the complexities and ensure everything is accurate and compliant.
Thorough Review & Timely Submission
We conduct a meticulous review to ensure accuracy, compliance, and completeness in every submission. Our streamlined process guarantees timely submissions, so you never miss a deadline.
Ongoing Support
Our commitment extends beyond accounting and tax advisory work. We provide ongoing support, including tax planning and addressing accounting queries throughout the year.
Meet our Experts
Our specialist team of tax advisors, chartered accountants, and legal experts ensure your group structure meets both commercial & compliance goals.
Your Complete Micro Company Accounts Resource Hub
Free eBook: Annual Accounts & Tax Returns
Get access to expert insights on Annual Accounts and Tax Returns for your property business at absolutely no charge.
FAQs
General queries raised by our clients about Micro Company Accounts answered here.
Usually yes. Because only two of three tests must be met, a company holding a high-value property can still qualify if its rental turnover and employee numbers are within the limits — even where gross assets exceed £500,000.
At present, you file only the balance sheet (with footnotes) at Companies House; the profit-and-loss account is prepared but not placed on the public register. From April 2028 micro-entities and small companies must file a profit-and-loss account, though they can opt out of publishing it publicly.
Accounts are due at Companies House within nine months of your accounting reference date (21 months from incorporation for a first set). The CT600 is due 12 months after the period end, but Corporation Tax must be paid nine months and one day after the period end. Since the joint HMRC–Companies House online service closed on 31 March 2026, accounts and the tax return are filed separately.
A micro-entity also qualifies as small, so it is normally exempt from a statutory audit and from preparing a directors' report. An audit can still be required in limited cases, such as where members holding 10% or more of the shares request one, or where group membership removes the exemption.
FRS 105 is simpler and cheaper and keeps figures private, but measures investment property at cost with no revaluation, no capitalised borrowing costs and no deferred tax. FRS 102 Section 1A gives a fairer view of value and may suit lenders and investors. The right choice depends on who relies on your accounts.
UK Property Accountants is a leading firm of chartered certified accountants and chartered tax advisers specialising in the property and real estate sector with head office in Central London.
© 2026 UK Property Accountants | All Rights Reserved