17/06/2026
Companies House have sent out their latest update.
The measures set out in the Economic Crime and Corporate Transparency (ECCT) Act 2023 are being implemented after a pause last year.
The government has decided to proceed with the reforms, including:
- Requiring small companies and micro-entities to file profit and loss accounts, as other companies do
- All companies having to file their accounts at Companies House via commercial software
- other smaller technical amendments
They have said "to help address concerns", they are introducing 2 changes:
- Opt out of profit and loss publication: small and micro-entities will be able to opt out of having their profit and loss accounts published on the public register. (Details of how smaller companies can opt out of publication will be confirmed in due course.)
- Postponed timings: these reforms will now come into effect on 1 April 2028, rather than 1 April 2027. This will give companies additional time to prepare, with one full accounting year plus nine months (a total of 21 months) to get ready.
