# Company size calculator

Source: https://www.statutoryaccounts.io/tools/company-size-calculator/

Last reviewed: 26 October 2026

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

Enter the figures and select Check the 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](https://www.statutoryaccounts.io/guides/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

- [Companies Act 2006, section 382](https://www.legislation.gov.uk/ukpga/2006/46/section/382)
- [Companies Act 2006, section 384A](https://www.legislation.gov.uk/ukpga/2006/46/section/384A)
- [Companies Act 2006, section 465](https://www.legislation.gov.uk/ukpga/2006/46/section/465)
- [The Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024 (SI 2024/1303)](https://www.legislation.gov.uk/uksi/2024/1303/made)
- [Companies House: preparing and filing Companies House accounts](https://www.gov.uk/government/publications/filing-your-companies-house-accounts/life-of-a-company-part-1-accounts)

## Related pages

- [Tools and templates](https://www.statutoryaccounts.io/tools/)
- [Company size](https://www.statutoryaccounts.io/guides/company-size/)