What Gets Filed to Companies House

When you generate accounts in TinyTax, you'll see a multi-page document including a balance sheet, statement of compliance, and notes. This guide explains what actually gets filed with Companies House and why.

The Full Document Is Filed

The entire accounts document — not just the balance sheet — is filed with Companies House as a single iXBRL file. This includes:

Section	Purpose
Cover page	Company name, registration number, period
Balance sheet	Assets, liabilities, and equity
Statement of compliance	Directors' responsibilities and approval
Notes to the financial statements	Accounting policies, basis of preparation, employee count

For dormant companies, the document also includes a dormant company statement confirming the company was dormant throughout the period under section 480 of the Companies Act 2006.

All of these sections are part of a complete set of statutory accounts. They are required by the Companies Act 2006 and the applicable reporting standard (FRS 105 for micro-entities, FRS 102 Section 1A for small companies).

Why So Many Pages?

If you've previously filed dormant accounts using the old AA02 paper form — which was essentially a single-page balance sheet — the electronic filing may look more detailed. This is normal.

Electronic iXBRL filings are a complete set of statutory accounts, even for dormant companies. The notes contain standard boilerplate required by the reporting standard:

Accounting policies — how figures are measured (turnover recognition, debtors, creditors, etc.)
Basis of preparation — confirms the accounts follow FRS 105 or FRS 102 Section 1A
Employee information — average number of employees during the year

These notes are prescribed by law and cannot be removed. This applies to all compliant electronic filings, not just those from TinyTax.

PDF vs iXBRL

TinyTax generates two versions of your accounts:

Format	Purpose
iXBRL	The machine-readable file submitted electronically to Companies House
PDF	A human-readable version for your records, with identical content

Both contain the same information. The PDF is for your files; the iXBRL is what Companies House receives and publishes.

Can I Remove Sections?

No. The sections included in the accounts are determined by the reporting standard:

FRS 105 (micro-entity) — prescribed notes only; no voluntary additions or removals permitted
FRS 102 Section 1A (small company) — mandatory notes plus any additional disclosures required by the standard

Removing prescribed notes would make the accounts non-compliant, and Companies House would reject the filing.

Common Questions

Are the notes visible on the Companies House public record?

Yes. The full iXBRL document is published on the Companies House website. Anyone viewing your accounts will see all sections, including the notes.

My previous accountant filed a shorter document — why is this one longer?

They may have used the AA02 paper form (for dormant companies) or an older filing format. Electronic iXBRL filings are more comprehensive by design. The additional content is standard and won't cause any issues.

Do dormant accounts need notes about turnover and creditors?

The accounting policies section includes standard descriptions (turnover, debtors, creditors, etc.) even for dormant companies. These are boilerplate policies required by the reporting standard — they don't imply the company had any transactions.

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