File Companies House Accounts (iXBRL)

Skill: Assemble company accounts into iXBRL filed to Companies House

Region: United Kingdom Category: Government — Companies House Does: Takes a company's statutory accounts and assembles the iXBRL accounts for online filing to Companies House, tagging the financial statements against the FRC taxonomy (the same iXBRL accounts used in the CT600 package). Spec: Companies House online filing — iXBRL accounts against the FRC taxonomy suite (FRS 101/102/105, full/micro/small)

Files the annual accounts that must be delivered to the registrar. The iXBRL accounts here are the same component embedded in the HMRC CT600 package (see corporation-tax/generate-ct600-and-ixbrl-accounts). Tag/element names follow the FRC taxonomy, not a verbatim schema.

When this applies

• A company delivering its annual accounts to Companies House (private companies generally 9 months after the accounting reference date; public companies 6 months).
• Accounts prepared under FRS 105 (micro-entity), FRS 102 section 1A (small), or full FRS 102/101; choice drives the taxonomy and required tags.
• Filed via Companies House online (or jointly with HMRC), increasingly via the WebFiling/software route as paper filing is phased out.

Structure (accounts → iXBRL)

iXBRL (XHTML + inline XBRL):
  - schemaRef -> FRC taxonomy entry point (FRS 102 / 105 / full)
  - context: entity (CRN), period (instant = ARD, duration = year)
  - units: iso4217:GBP, pure
  - tagged facts:
      balance sheet (fixed assets, current assets, creditors, net assets,
        capital & reserves)
      profit & loss (where filed)
      notes, director's statements, accounting policies
  - filing options: full vs filleted (small/micro) accounts

Data rules

• Identifiers — company CRN (Companies House number) in the entity context; company name consistent with the register.
• Currency — GBP (iso4217:GBP); monetary facts tagged with correct sign and decimals.
• Taxonomy/regime — entry point matches the accounts standard (micro/small/full); mandatory minimum tagging met.
• Period — accounting reference date drives the instant/duration contexts; comparatives tagged.
• Filleting — small/micro companies may file filleted accounts (omit P&L/directors' report) — tag accordingly.
• Consistency — figures must match the signed accounts and (if filed jointly) the CT600 computations.

Worked example (outline)

Acme Ltd, CRN 01234567, year ended 2025-12-31, FRS 102 1A (small, filleted)
  Balance sheet: fixed assets £120,000; net current assets £45,000;
    net assets £165,000; shareholders' funds £165,000
  Contexts: instant 2025-12-31 (+ comparative 2024-12-31)
  unit iso4217:GBP; FRC FRS 102 entry point; filleted (no P&L filed)

Uploaded to Companies House online by the filing deadline (9 months after ARD for private companies).

Validation checklist

• Correct FRC taxonomy entry point for the accounts standard
• Company CRN and name match the register
• Monetary facts in GBP, correct signs/decimals
• Mandatory minimum tagging complete; comparatives tagged
• Filleted vs full option applied correctly for size
• Figures reconcile to signed accounts (and CT600 if joint)
• Filed by the deadline (9 months private / 6 months public)

Last updated: 2026-06-04 — confirm the current FRC taxonomy version, filing routes and deadlines against current authority (companieshouse.gov.uk, frc.org.uk) guidance before use.