Once accounts are accepted by Companies House they appear on the public register within days. Anyone can download them free of charge: competitors, suppliers deciding on credit terms, banks, journalists and prospective employees. Unlike most bookkeeping errors, a mistake here is visible to everyone and stays visible.
What is on the register
For a small company filing filleted accounts, the register shows:
- the balance sheet, with the comparatives for the previous year;
- the notes that small companies must file (accounting policies, average number of employees, and others depending on the company);
- the statements about audit exemption and the small companies regime;
- the signing director’s name and the approval date.
It does not show turnover or profit, because the profit and loss account and directors’ report have been omitted. A micro-entity may file only a balance sheet with a few footnotes. Medium and large companies file the full accounts, including the profit and loss account.
The plan to require a profit and loss account from small and micro companies was paused in October 2026, so filleting remains available; see Companies House accounts filing changes from April 2028.
What readers infer from a balance sheet
Even without profit figures, a balance sheet tells a lot:
| Line | What credit checkers look at |
|---|---|
| Net assets / shareholders’ funds | negative equity is a warning sign for suppliers |
| Cash at bank | liquidity at the year end |
| Debtors and creditors | how much is owed and owing, and how that changed |
| Directors’ loans | balances owed by directors are disclosed and read closely |
| Change in retained earnings | approximates profit after dividends |
Credit reference agencies score companies on these figures. A balance sheet with a large overdrawn director’s loan, or creditors that look higher than they are because a year-end accrual was booked twice, can cost the company credit limits.
Checks before filing
- Compare the filed balance sheet with the signed full accounts line by line.
- Check the comparatives agree to last year’s filed figures, or explain any restatement.
- Read the notes as an outsider would: is anything disclosed that does not need to be, such as a detailed note the company is not required to file?
- Confirm the company name, number and period dates.
- Make sure personal information has not crept in, such as home addresses in a note.
If something is wrong after filing
Accounts that do not comply with the Companies Act can be replaced with amended accounts, which must be complete (not just the corrected page) and clearly marked as amended. The original stays on the register alongside the amended version. Small presentational errors are often better corrected in next year’s comparatives with an explanation; your accountant can advise which route is appropriate. If information was filed that should never have been public, such as a personal address, Companies House has a separate process for applying to remove certain personal information.
Monitoring your own record
Companies House offers a free follow service that emails you whenever something is filed against your company. It is a simple defence against fraudulent filings, which the Economic Crime and Corporate Transparency Act gave Companies House new powers to tackle.
To understand the different accounts formats, see abbreviated, abridged and filleted accounts, and for the notes themselves, the small company accounts disclosure checklist.