Limited company accounts &
Corporation Tax — handled.

FRS 105 is the micro-entity standard available to companies with a turnover below £632,000, a balance sheet below £316,000, and fewer than 10 employees. It requires minimal disclosure and is simpler to prepare. FRS 102 (Section 1A for small companies) applies to companies above those thresholds. We review which standard applies to your company and prepare accounts accordingly.

Your Corporation Tax return must be filed within 12 months of the end of your accounting period. Payment of the tax owed is due 9 months and 1 day after the accounting period ends. So if your year-end is 31 December 2025, the tax is due by 1 October 2026 and the return by 31 December 2026. We track all deadlines and file on time every year.

For most director-shareholders in 2026/27, the optimal approach is usually a salary of £12,570 (the personal allowance) where the Employment Allowance covers the employer National Insurance, or £5,000 (the NI secondary threshold) where it does not apply — with the remainder taken as dividends. This minimises NIC while keeping income within the basic rate dividend band. The right mix depends on your personal circumstances, other income sources, and pension strategy.

A confirmation statement (formerly the annual return) is a yearly filing to Companies House confirming your company's registered details are correct — directors, shareholders, registered office, SIC codes. It is due annually and carries a £13 filing fee. We include this in our limited company service as standard.

Yes. Even a dormant company must file annual accounts with Companies House and a Corporation Tax return with HMRC (though dormant companies are usually exempt from paying Corporation Tax). Failing to file still attracts penalties. We handle dormant company filings efficiently at a reduced fee.

Yes. Company directors must file a personal Self Assessment tax return regardless of how much salary they take. This declares your director's salary, any dividends received, and any other personal income. We include director Self Assessment within our limited company packages at no extra charge.