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. 2022 Aug 11;24(1):117–165. doi: 10.1007/s40804-022-00258-y

Table 2.

Account type

Account type Description Grouping
Dormant Falls within the dormant regime described in text Smallest
Audited abridged Accounts are audited, capable of being abridged and are abridged under the regime described in text Smallest
Audited unabridged Accounts are audited, capable of being abridged but are not abridged under the regime described in text Smallest
Small Falls within the small regime outlined above Smallest
Total exemption full The company is entitled to an exemption under the regime outlined above, but chooses to comply with higher accounting standards Smallest
Total exemption small As above Smallest
Medium Falls within the medium regime described in text Smallest
Partial exemption A partial exemption is obtained under the regime outlined above Smallest
Filing exemption subsidiary Relates to a subsidiary company which has adopted the filing exemption regime outlined above Subsidiary
Audit exemption subsidiary Relates to a subsidiary company which has adopted the audit exemption regime outlined above Subsidiary
Full Falls within the full accounts regime described in text Full
Group Falls within the group regime described in text Full
Accounts type not available Companies House leaves this field blank, indicating that no account information is available Complete picture unavailable
No accounts filed Companies House notes this company as having filed no accounts yet Complete picture unavailable
Initial Initial accounts have been filed under the regime described in text Complete picture unavailable