Small A small company is one that meets at least two of the following three criteria:- annual turnover must not be more £2,800,000; the balance sheet total must not exceed £1,400,000; the average number of employees must not be more than 50. Small companies must deliver the following filings to Companies House: Abbreviated balance sheet and notes Special auditor’s report (if required). The filing period is exactly the same as for a full set of accounts A small company does not have to file details such as profit and lose, employee remuneration and turnover. Medium A medium sized company must meet two of the following three criteria:- annual turnover must not be more than £11,200,000; the balance sheet total must not exceed £5,600,000; the average number of employees must not be more than 250. Please note the balance sheet total is the total of fixed and current assets. Medium companies must deliver the following filings to Companies House Full balance sheet Abbreviated profit and loss account Special auditors’ report Directors’ report Notes to the Accounts The filing period is exactly the same as for a full set of accounts A medium company does not have to file their turnover. Full – (Large) A full (large) filing company must deliver the following filings to Companies House: a profit and loss account a balance sheet signed by a director an auditors report signed by an auditor a directors’ report signed by a director or the secretary of the company Notes to the Accounts And, if appropriate, group accounts Private Limited companies must file accounts within twenty-two months of incorporation. Public Limited companies must file accounts within nineteen months of incorporation. Only companies classified as large or full have to file their turnover.