{
 "dataset": "company-size-thresholds",
 "title": "Companies Act 2006 size thresholds for a single company, before and after April 2025",
 "publisher": "Established Finance",
 "page": "https://establishedfinance.co.uk/data-downloads/#company-size-thresholds",
 "version": "1.0",
 "source": {
  "name": "Companies Act 2006, sections 382(3), 384A(4) and 465(3), as amended by the Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024 (SI 2024/1303), regulations 9 and 10",
  "url": "https://www.legislation.gov.uk/uksi/2024/1303/made",
  "published": "SI 2024/1303 made 9 December 2024, in force 6 April 2025",
  "retrieved": "2026-09-24"
 },
 "licence": {
  "text": "Open Government Licence v3.0 (legislation.gov.uk content)",
  "url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/"
 },
 "columns": [
  {
   "name": "size_band",
   "description": "micro-entity, small or medium-sized"
  },
  {
   "name": "financial_years",
   "description": "Which financial years the limits apply to"
  },
  {
   "name": "turnover_max_gbp",
   "description": "Turnover limit, pounds"
  },
  {
   "name": "balance_sheet_total_max_gbp",
   "description": "Balance sheet total (gross assets) limit, pounds"
  },
  {
   "name": "employees_max",
   "description": "Average number of employees limit"
  },
  {
   "name": "section",
   "description": "Companies Act 2006 section that sets the limits"
  }
 ],
 "notes": [
  "A company is in a band when it meets at least two of the three limits, and the test runs over two consecutive years, so these figures alone do not settle a company's size. The company size checker applies the full test.",
  "Company limits only. Parent companies are tested on group figures under sections 383 and 466, which have separate net and gross limits.",
  "The limits for financial years beginning before 6 April 2025 are the figures that SI 2024/1303 regulations 9(1), 9(3) and 10(1) replaced in sections 382(3), 384A(4) and 465(3)."
 ],
 "rows": [
  {
   "size_band": "micro-entity",
   "financial_years": "beginning before 6 April 2025",
   "turnover_max_gbp": 632000,
   "balance_sheet_total_max_gbp": 316000,
   "employees_max": 10,
   "section": "384A(4)"
  },
  {
   "size_band": "micro-entity",
   "financial_years": "beginning on or after 6 April 2025",
   "turnover_max_gbp": 1000000,
   "balance_sheet_total_max_gbp": 500000,
   "employees_max": 10,
   "section": "384A(4)"
  },
  {
   "size_band": "small",
   "financial_years": "beginning before 6 April 2025",
   "turnover_max_gbp": 10200000,
   "balance_sheet_total_max_gbp": 5100000,
   "employees_max": 50,
   "section": "382(3)"
  },
  {
   "size_band": "small",
   "financial_years": "beginning on or after 6 April 2025",
   "turnover_max_gbp": 15000000,
   "balance_sheet_total_max_gbp": 7500000,
   "employees_max": 50,
   "section": "382(3)"
  },
  {
   "size_band": "medium-sized",
   "financial_years": "beginning before 6 April 2025",
   "turnover_max_gbp": 36000000,
   "balance_sheet_total_max_gbp": 18000000,
   "employees_max": 250,
   "section": "465(3)"
  },
  {
   "size_band": "medium-sized",
   "financial_years": "beginning on or after 6 April 2025",
   "turnover_max_gbp": 54000000,
   "balance_sheet_total_max_gbp": 27000000,
   "employees_max": 250,
   "section": "465(3)"
  }
 ]
}