Company size calculator
Enter the company's turnover, balance sheet total and average number of employees, and the start and length of the financial year. The calculator shows which size conditions the figures meet under the Companies Act 2006, using the thresholds for years beginning on or after 6 April 2025 or the earlier ones.
Thresholds for financial years beginning on or after 6 April 2025
| Size | Turnover | Balance sheet total | Average employees |
|---|---|---|---|
| Micro-entity | up to £1m | up to £500,000 | up to 10 |
| Small | up to £15m | up to £7.5m | up to 50 |
| Medium-sized | up to £54m | up to £27m | up to 250 |
As at 25 October 2026. A company meets the conditions for a size when it is within two of the three limits.
Check your company's size
How the calculator decides
- It tests the figures against the micro-entity, small and medium-sized limits in turn and reports the smallest size whose conditions two of the three figures meet.
- It uses the thresholds for financial years beginning on or after 6 April 2025, or for an earlier start date the previous ones: micro-entity £632,000 and £316,000, small £10.2m and £5.1m, medium-sized £36m and £18m.
- For a year that is not 12 months long it adjusts the turnover limit in proportion to the number of months; the balance sheet total and employee limits stay the same.
What the result does not cover
- The two-year rule. After the first financial year, a company changes size only when it meets, or stops meeting, the conditions in two consecutive years. Run the calculator for both years.
- Groups. A parent company qualifies as small or medium-sized only if its group does, using aggregate figures.
- Exclusions. Public companies, banks, insurers and members of an ineligible group cannot use the small companies regime; charities cannot use the micro-entity provisions.
Read more about the rules in company size.
Frequently asked questions
What counts as the balance sheet total?
The total of all the assets on the balance sheet before any liabilities are deducted: fixed assets, current assets and prepayments. It is not net assets.
How do I count average employees?
Count the people employed under contracts of service in each month of the financial year, add the monthly figures together and divide by the number of months.
My figures meet the small conditions this year only. Am I small?
Not necessarily. Unless it is the company's first financial year, the size changes only when the same result occurs in two consecutive years.
Sources
Prepare your statutory accounts
Registration opens soon. Join the waitlist and we will email you when you can prepare your first set of accounts, which is free.
Join the waitlistGeneral information about UK company law and tax, not legal or tax advice. The directors remain responsible for the accounts and returns they approve and file.