Practical compliance tool

Small Company Threshold Checker

Check whether a company is likely to meet the main small-company size thresholds using turnover, balance sheet total, employees, and group status.

This is a practical threshold screen for reporting and filing planning, not a substitute for full statutory-size analysis in edge cases.

Small Company Threshold Checker

Check whether a company is likely to meet the main small-company size thresholds using turnover, balance sheet total, employees, and group status.

Is the company part of a group?

What the size-test result means

The result shows whether the figures look broadly consistent with the small-company regime under the main threshold tests.

It is designed to surface the likely size position quickly so you can decide whether deeper group or reporting analysis is needed.

Rule summary

Small-company thresholds at a high level

A company usually needs to meet at least 2 of the 3 main tests for turnover, balance sheet total, and average employees to fall within the small-company regime.

Group position and exclusions can still matter, so a clean threshold result should be treated as a screen rather than a final statutory opinion.

Worked examples

How the result behaves in practice

Clear small-company profile

Turnover, balance sheet total, and headcount all fall comfortably within the regime and the company is not presenting a group complication.

The checker returns a positive verdict because the main thresholds line up cleanly.

Thresholds close to the line

One test is failed and another is near the boundary, while group status still needs review.

The checker shifts the result toward review-needed and signals that the simple threshold count is not enough on its own.

Turn the result into an action plan

Keep a note of which size tests passed and which one is driving any uncertainty.

Open the micro-entity checker next if the figures may also fall within the smaller regime.

Use the filing deadline tools once the size position is clear so the right reporting path stays linked to the actual deadlines.

Read the guide

Small company thresholds

This guide explains the main small-company size tests and why a quick threshold screen is useful before deeper reporting analysis.

Assumptions and limits

This tool applies published thresholds directly to the facts you enter.

Assumptions

  • The inputs entered are complete and reflect the facts for the relevant filing, tax, or compliance period.
  • The tool is used for a standard scenario rather than a specialist exception, relief, or disputed case.

Limits and rule basis

  • This tool does not replace detailed professional review where the facts are unusual or contested.
  • If the underlying rule depends on reliefs, appeals, or special handling, the real outcome may differ.