# Statutory accounts software for UK companies

Source: https://www.statutoryaccounts.io/software/statutory-accounts-software/

Last reviewed: 28 October 2026

Statutory accounts software turns a company's trial balance into annual accounts in the Companies Act formats: balance sheet, profit and loss account, notes and reports, under FRS 105, FRS 102 Section 1A or full FRS 102. From 1 April 2028 every company must file its accounts with such software in iXBRL. StatutoryAccounts.io prepares accounts for filing.

## Key facts

| | |
| --- | --- |
| What it prepares | Balance sheet, profit and loss account, notes, directors' report and, where required, strategic report |
| Frameworks | FRS 105 (micro-entities), FRS 102 Section 1A (small companies), full FRS 102 (medium-sized and large) |
| Companies House | Commercial software in iXBRL only, from 1 April 2028; web and paper filing until then |
| HMRC | Company Tax Returns only through commercial software since 31 March 2026 |
| Price | One-off per company per financial year, excluding VAT: micro-entity £129, small £199, medium-sized £799, large £1,999; the CT600 for that year included; the first set of accounts in an account free |
| Status | Trial balance import, CT600 module and iXBRL output in preparation; accounts prepared for filing, not submitted |

As at 25 October 2026.

## What statutory accounts software has to get right

- Company size. Turnover, balance sheet total and average employees against the thresholds for years beginning on or after 6 April 2025 (micro-entity £1m and £500,000, small £15m and £7.5m), two of three limits, and the two-year rule.
- The right framework and formats. FRS 105 with the micro-entity formats, or FRS 102 Section 1A or full FRS 102 with the Companies Act balance sheet and profit and loss formats, captions in their statutory order.
- The 2026 standards. For periods beginning on or after 1 January 2026: the five-step revenue model, leases on the balance sheet and the new small company notes, such as going concern and dividends.
- Notes that follow the figures. Every amount in a note tied to the statements, so a late adjustment flows through, with comparatives for every item.
- The statements above the signature. The small companies regime or micro-entity statement and the audit exemption statements, worded as Companies House expects.
- What is filed. The filing version for the size: full, filleted or micro accounts, with the right statements, and from 2028 an iXBRL file.

## How StatutoryAccounts.io works

Status on 28 October 2026: the UK trial balance import, the CT600 module and iXBRL output are in preparation and not yet available. StatutoryAccounts.io prepares accounts and returns for filing: it does not submit them to Companies House or HMRC, and it is not yet HMRC-recognised Corporation Tax software or a Companies House software filer.

1. Set up the company from the Companies House register: name, number, registered office, officers and accounting reference date, and last year's filed accounts for the comparatives.
2. Bring in the trial balance for the year end, exported from the bookkeeping software as Excel, CSV or PDF (the UK import is in preparation). AI suggests the Companies Act line item for each nominal account; you confirm or change it.
3. The company size, framework and formats follow from the figures and the rules; the statements and notes are built from the mapped balances by fixed calculations.
4. AI drafts the wording of the notes and the directors' report from the company's facts, as editable drafts.
5. The board reviews, comments and approves; the approval date and the signatory are recorded and the statements placed above the signature.
6. You receive the accounts as PDF, Word and Excel and a Companies House filing pack for the size class, prepared for filing. You, or your agent, file.

## The dates that change what software must do

| Date | What changed |
| --- | --- |
| 6 April 2025 | Higher company size thresholds for financial years beginning on or after this date |
| 1 January 2026 | FRS 102 Periodic Review 2024 applies to periods beginning on or after this date: new revenue model, leases on the balance sheet, more small company notes |
| 31 March 2026 | HMRC's free Company Tax Return service and the joint Companies House and HMRC service closed; Corporation Tax returns now need commercial software |
| 1 April 2026 | HMRC's fixed late filing penalties for Company Tax Returns doubled; main pool writing-down allowance 14% |
| 23 October 2026 | Companies House confirmed software-only filing from 1 April 2028 and paused the profit and loss filing requirement for small and micro companies |
| 1 April 2028 | All companies must file their accounts with commercial software, in iXBRL |

## What it does not do

- It does not submit accounts to Companies House or returns to HMRC.
- It does not give legal or tax advice, and it does not issue an accountants' report or an auditor's report.
- It does not make the directors' judgements: going concern, provisions, valuations and events after the year end stay with the board, which approves the accounts.
- Charitable companies, banks, insurers and group (consolidated) accounts are outside its scope.

Compare the options in [what to look for in statutory accounts software](https://www.statutoryaccounts.io/compare/choosing-statutory-accounts-software/), and the details in the [facts page](https://www.statutoryaccounts.io/about/).

## Frequently asked questions

**Do I need software to file accounts at Companies House?**
Not yet for every company: web and paper filing remain until 31 March 2028. From 1 April 2028 all accounts must be filed with commercial software in iXBRL.

**Does StatutoryAccounts.io file my accounts?**
No. It prepares the accounts and a Companies House filing pack; you or your agent file them. It is not a Companies House software filer.

**What does StatutoryAccounts.io cost?**
A one-off price per company per financial year by size, excluding VAT: £129 for a micro-entity, £199 small, £799 medium-sized and £1,999 large. The first set of accounts in an account is free.

**Which accounting standards does it use?**
FRS 105 for micro-entities, FRS 102 Section 1A for small companies and full FRS 102 for medium-sized and large companies, with the Companies Act 2006 formats.

## Sources

- [Companies House: update to accounts filing from April 2028 (23 October 2026)](https://www.gov.uk/government/news/companies-house-update-to-accounts-filing-from-april-2028)
- [Companies House: using software to file your company's information](https://www.gov.uk/guidance/using-software-to-file-your-companys-information)
- [HMRC: closure of the service to file your company accounts and tax return](https://www.gov.uk/guidance/closure-of-the-service-to-file-your-company-accounts-and-tax-return)
- [The Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024 (SI 2024/1303)](https://www.legislation.gov.uk/uksi/2024/1303/made)
- [FRC: amendments to FRS 102 and other FRSs, Periodic Review 2024](https://www.frc.org.uk/documents/7128/Amendments_to_FRS_102_and_other_FRSs.pdf)
- [Companies Act 2006, section 414](https://www.legislation.gov.uk/ukpga/2006/46/section/414)

## Related pages

- [Company size calculator](https://www.statutoryaccounts.io/tools/company-size-calculator/)
- [Small company accounts example](https://www.statutoryaccounts.io/templates/small-company-accounts-example/)
- [Exporting a trial balance](https://www.statutoryaccounts.io/exports/xero-trial-balance/)
- [Software and AI](https://www.statutoryaccounts.io/software/)
- [AI for statutory accounts and accounts production](https://www.statutoryaccounts.io/software/ai-statutory-accounts/)
- [Accounts production software for accountants and bookkeepers](https://www.statutoryaccounts.io/software/software-for-accountants/)
- [CT600 software for Company Tax Returns](https://www.statutoryaccounts.io/software/ct600-software/)
- [iXBRL accounts software](https://www.statutoryaccounts.io/software/ixbrl-accounts-software/)
- [Micro-entity accounts software](https://www.statutoryaccounts.io/software/micro-entity-accounts-software/)