File FRS 102 Section 1A accounts, filleted or abridged, without an accountant
Taxley prepares FRS 102 Section 1A accounts for a small company from the figures a director enters, files them to HMRC with the CT600, and files a filleted or abridged copy at Companies House once the return is paid and finished. It doesn't prepare a directors' report or a related party note, its abridged option doesn't shorten the accounts, and it doesn't file for medium-sized or audited companies.
Preparing and previewing is free. You pay one fee per return, only when you choose to file.
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What can't Taxley do with FRS 102 Section 1A accounts?
A few disclosures, filings and companies are outside what Taxley does today.
- Shorter abridged accounts. Ticking abridged adds the statement that every member agreed and labels the accounts abridged, but it doesn't combine any lines. Taxley doesn't collect or check the members' agreement.
- A directors' report. Taxley doesn't prepare one, so you prepare it for the members yourself. A small company needn't file it at Companies House.
- Some notes. There's no dedicated related party, going concern, post balance sheet event, parent company or off-balance sheet note, and no movement note for intangible assets or fixed asset investments. Write any you need in the Additional information note, which is printed word for word.
- Some Companies House filings. Accounts without a paid, finished CT600 return, first accounts that don't start on the date of incorporation, accounts you uploaded instead of Taxley's, a community interest company's accounts, which go with its CIC34 report, and accounts for a period Companies House already has that weren't filed through Taxley.
- Bigger companies. Medium-sized or audited companies, and companies that pay Corporation Tax by quarterly instalments.
- Deferred tax. Taxley doesn't work it out; you enter the figure.
- Older periods. Some earlier accounting periods. Before you pay, Taxley checks whether it can file yours.
- Advice. Taxley is software from Taxley UK LLP, not an accountant or tax agent. You confirm the company is small, and the directors stay responsible for the accounts.
What goes into the FRS 102 Section 1A accounts Taxley prepares?
The primary statements, the statutory statements and the notes a small company most often needs.
- Income statement. Format 1 for a trading company, Format 2 for a property or mixed business.
- Balance sheet. With last year's figures beside this year's. For a company's first Taxley return, last year's balance sheet can come from the accounts it filed at Companies House.
- Statements. The audit exemption, directors' responsibilities and small companies regime statements, the date the board agreed the accounts and the signing director.
- Notes. An accounting policies note Taxley drafts for you to edit, average employees, a movement note for tangible fixed assets or investment property and a reserves note. Notes you write, such as advances to directors or financial commitments, are printed word for word.
Investment property can be shown at fair value, which micro-entity accounts don't allow.
Which copy of the accounts goes where?
HMRC gets the full accounts and Companies House gets a filleted copy, both from the same figures. A small company may leave the profit and loss account out of what it files at Companies House (GOV.UK: Micro-entity, small and dormant company accounts).
| Copy | Where it goes | Profit and loss account |
|---|---|---|
| Full accounts | HMRC, with the CT600 | Included |
| Filleted copy | Companies House | Left out, with a statement saying so |
| Abridged and filleted | Companies House | Left out; the members' agreement is stated |
The Companies House copy also leaves out the reserves note.
How do you file FRS 102 Section 1A accounts without an accountant?
You enter the figures once, and Taxley builds the accounts, the computation and the CT600. Follow these steps to file small company accounts online.
- Start a return. Find the company on the Companies House register and choose small-company accounts (FRS 102 Section 1A). Tick abridged only if every member agreed.
- Enter the figures. Type them in, or import a trial balance exported from bookkeeping software as a CSV or Excel file.
- Check what Taxley builds. The full accounts, the Companies House copy, the tax computation and the CT600, all before you pay.
- Pay and file to HMRC. Taxley sends the return and the full accounts with the company's own Government Gateway login.
- File at Companies House. Press "File accounts at Companies House" and enter the company's 6-character authentication code. Companies House filing has been live in Taxley since 28 September 2026.
What does it cost to file small company accounts with Taxley?
One fee of £139 for a CT600 with FRS 102 Section 1A accounts, abridged or not. It covers the return and accounts sent to HMRC and filing the accounts at Companies House, which charges no fee for annual accounts. There's no subscription. Every plan is on the pricing page.
Frequently asked questions
Can a director file small company accounts without an accountant?
Yes, if the director is confident with the figures. Taxley prepares the accounts and the CT600 from what you enter and files both, but it isn't an accountant: it doesn't check the bookkeeping or give advice, and the directors stay responsible for the accounts.
Can Taxley prepare micro-entity accounts instead?
Yes, if the company is a micro-entity: Taxley prepares FRS 105 micro-entity accounts too, for a lower fee. A small company that isn't a micro-entity can't use them. The company size checker applies the size limits; Taxley doesn't choose for you.
Does Taxley check that the members agreed to abridged accounts?
No. Every member must agree to abridged accounts for that year, and Taxley only adds the statement that they did; it doesn't collect or check their agreement. If you aren't sure, file full accounts, which need no agreement.
Does Taxley send the profit and loss account to Companies House?
No. Taxley files a filleted copy without the profit and loss account, and the balance sheet says the directors chose not to deliver it. HMRC gets the full accounts, including the profit and loss account, with the CT600.
What if abridged accounts were filed without every member agreeing?
Taxley can file amended accounts that replace abridged accounts it filed at Companies House, at no extra charge, as full accounts with the same figures. To change figures, contact support.
Why does an FRS 102 return cost more than a micro-entity one?
Small-company accounts have more statements and notes than micro-entity accounts, and the fee reflects that. A practice account uses 2 credits for an FRS 102 return and 1 for a micro-entity return.
Ready to prepare your small company accounts?
Enter the figures once for the accounts and the CT600, and pay only when you file.