Are UK Limited Company Accounts Public?

Yes. UK limited company accounts are generally public documents once they are filed with Companies House. Members of the public can search the Companies House register, find a company and view its available accounts and other statutory filings without needing permission from the directors.

However, public access does not mean every company must disclose all its financial information. Eligible small companies and micro-entities can generally omit their profit and loss account from their public filing under the current rules. Dormant companies can also file simplified accounts, while larger companies usually have more extensive disclosure obligations.

For business owners, this creates an important distinction: a company may have to prepare detailed financial statements for its shareholders and tax obligations without making every figure publicly visible. This guide explains which UK company accounts are public, what information people can see, how small businesses can limit certain disclosures legally, and what changes are planned for 2028.

Are Company Accounts Available to Anyone?

Yes. Companies House maintains a public register of UK companies and their statutory filings. Once annual accounts have been filed, the information included in those documents is generally available for public inspection.

You do not need to be a shareholder, director, creditor or business partner to access a company's public accounts. A customer, competitor, potential investor or member of the public can look up the company and review the documents available on its filing history. Depending on the company, its filing history may include:

• Annual accounts for previous financial years.
• Balance sheets showing assets, liabilities and shareholders' funds.
• Profit and loss accounts, where these have been filed publicly.
• Notes explaining financial figures and accounting policies.
• Directors' reports and auditors' reports, where required.
• Other company filings, such as confirmation statements and changes to registered details.

The information available varies from one company to another. A small company may publish a balance sheet without disclosing its turnover, while a larger company may file a more comprehensive set of accounts.

What Information Can You See in Public Company Accounts?

The amount of financial information available depends on the type of accounts the company is allowed to file.

1. The balance sheet

The balance sheet shows the company's financial position at the end of its accounting period. It can reveal information about:

• Assets, including cash, equipment and other qualifying resources.
• Liabilities, such as loans and unpaid supplier invoices.
• Net assets after liabilities are deducted from assets.
• Share capital and other elements of shareholders' funds, where applicable.

For example, a company might report assets of £40,000 and liabilities of £15,000, giving net assets of £25,000. These figures can help a prospective supplier or lender understand the company's reported financial position. However, they do not necessarily show how much cash is available today or whether the business can comfortably meet every upcoming payment.

2. Turnover and profit

Turnover represents income from a company's ordinary business activities. Profit is the amount remaining after the relevant expenses and adjustments are taken into account. These figures are often useful when assessing a company's scale and performance. However, they are not necessarily visible in every Companies House filing.

Eligible small companies and micro-entities can generally omit the profit and loss account from the version delivered to Companies House under the current rules. As a result, their public accounts may not disclose turnover, operating expenses or profit for the year. This is one of the most important limitations to understand when researching a UK limited company. A missing profit and loss account does not mean the company has no income or has failed to prepare financial statements.

3. Notes and other reports

Depending on the company's reporting category, filed accounts may contain notes explaining accounting policies, borrowings, share capital and other relevant matters. Some companies must also include a directors' report or auditor's report. Micro-entities generally benefit from an exemption from preparing a directors' report, and eligible companies may qualify for audit exemption. The precise level of disclosure depends on the company's legal status, size, group structure and applicable accounting rules.

Do Small UK Limited Companies Have to Publish Their Accounts?

Yes. A private limited company must generally file annual accounts with Companies House, even if it is small, has not traded or is dormant. However, eligible businesses can use simplified reporting arrangements that reduce the amount of financial information visible to the public.

Micro-entities

A micro-entity is a very small company that meets the relevant statutory size criteria and is not excluded from the regime. For accounting periods beginning on or after 6 April 2025, it must generally meet at least two of these conditions:

• Annual turnover of no more than £1 million.
• A balance sheet total of no more than £500,000.
• An average of no more than 10 employees.

Other eligibility requirements and exclusions apply, so meeting the financial thresholds alone does not guarantee that a company qualifies. Eligible micro-entities can currently file a simplified balance sheet and omit their profit and loss account from the public filing. They must still prepare the accounts required for their members.

Small companies

Small companies can also qualify for reduced filing requirements. For accounting periods beginning on or after 6 April 2025, a company generally needs to meet at least two of the following thresholds:

• Annual turnover of no more than £15 million.
• A balance sheet total of no more than £7.5 million.
• An average of no more than 50 employees.

Eligibility rules, including restrictions affecting certain companies and groups, must also be considered. An eligible small company may be able to omit its profit and loss account from the public filing. This can limit the financial information competitors and other members of the public can see, although the company must still meet its other accounting and tax obligations.

Are Dormant Company Accounts Public?

Yes. Dormant company accounts are generally public once filed with Companies House. A company is dormant for Companies House purposes when it has had no significant accounting transactions during the relevant financial year. Dormant status does not usually remove the requirement to file annual accounts. A qualifying dormant company can generally submit simplified accounts containing a balance sheet and the required statements. It does not normally have to include a profit and loss account or directors' report in its public filing.

However, dormant accounts are not necessarily empty. A company may still have share capital, assets or liabilities carried forward from an earlier period. It is also important to distinguish Companies House dormancy from dormancy for Corporation Tax purposes. The rules are separate, and a company may need to deal with HMRC even if it qualifies as dormant for Companies House.

Can You Keep Your UK Company Accounts Private?

Not completely. A UK limited company cannot generally choose to avoid filing its statutory accounts simply because it does not want its financial information to be public. However, eligible companies can limit certain public disclosures by using the simplified filing options permitted by law.

For example, a qualifying small company may be able to file accounts without its profit and loss account. This can mean the public cannot establish the company's exact turnover or annual profit from its Companies House accounts alone. There are important limits to this protection:

• The company must still prepare the accounts required by law.
• Directors must ensure the accounts are accurate and properly approved.
• Required information must still be filed with Companies House.
• HMRC may require financial and tax information that is not publicly disclosed.
• Other filings may reveal relevant business or ownership information.

A founder should therefore think of simplified filing as a way to limit specific disclosures, not as a guarantee of financial privacy. If commercial confidentiality is important, consider the implications of public filing before incorporating. For example, a business operating in a competitive market may prefer not to publish its turnover if it can legally omit that information. An accountant can help determine which filing options are available without compromising compliance.

Can You View a Company's Accounts for Free?

Yes. You can search the Companies House register and access available company accounts without paying a fee.

1. Visit the Companies House company information service.
2. Search for the company using its name or company registration number.
3. Open the correct company record and check its filing history.
4. Find the annual accounts for the relevant financial year.
5. Open the available document to review the information filed.

If you are researching a company before signing a contract, check more than its latest accounts. Comparing several years can help you identify changes in reported assets, liabilities and net assets. Remember that accounts describe a financial position at a particular date. They may be months old and do not provide a real-time picture of the company's bank balance, debts or current trading performance.

What Changes Are Coming in 2028?

Companies House announced on 9 June 2026 that reforms to accounts filing are scheduled to take effect from 1 April 2028. Under the announced changes, small companies and micro-entities will be required to deliver a profit and loss account to Companies House, but they will have the option to opt out of publishing this information on the public register. Details of how the opt-out will work are to be confirmed.

The reforms also include requiring all companies to file annual accounts using commercial software and removing the option to file abridged accounts. For small business owners, this means it is worth monitoring official guidance rather than assuming today's filing options will remain unchanged indefinitely. The announced reforms do not mean that all small-company profit and loss information will automatically become public. The planned opt-out is specifically intended to balance greater regulatory access to financial information with legitimate commercial privacy concerns.

Frequently Asked Questions

1. Are all UK limited company accounts public?

Generally, the accounts filed at Companies House are public. However, eligible small companies and micro-entities can currently omit their profit and loss account from the public filing, and dormant companies can file simplified accounts.

2. Can I see how much money a UK limited company makes?

Not always. A company's public accounts may show its financial position without disclosing turnover or profit. You may need additional information from the company to assess its trading performance.

3. Can I find a company's debts on Companies House?

The balance sheet may show reported liabilities, including certain borrowings and amounts owed to creditors. However, it is not a live debt report, and the available information depends on the company's filing format.

4. Can a company refuse to publish its accounts?

A limited company generally cannot refuse to file its required annual accounts simply to protect its privacy. It may, however, qualify for reduced disclosure under the applicable rules.

5. Are dormant company accounts publicly available?

Yes. Dormant companies generally file annual accounts that become part of the public record. Their filings are usually simpler than those of trading companies.

6. Can I view old company accounts?

Yes. The Companies House register includes available historical filings. Reviewing several years of accounts can provide more context than relying on a single financial statement.

7. Will small companies have to publish profit and loss accounts from 2028?

The reforms announced for 1 April 2028 require small companies and micro-entities to deliver profit and loss accounts to Companies House, with an option to opt out of public disclosure. The detailed opt-out process is still to be confirmed.

Conclusion

UK limited company accounts are generally public, and anyone can search Companies House to view the financial information a company has filed. The amount of information available, however, depends on the company's size, status and eligibility for simplified reporting.

A balance sheet may reveal assets, liabilities and shareholders' funds, while turnover and profit may remain undisclosed in the public filing of an eligible small company or micro-entity. Dormant companies also have filing obligations, even when their financial activity is limited.

For founders, the practical lesson is to understand both sides of the rules: what your company must disclose and what it may legally omit. Check the latest Companies House guidance before filing, particularly as the planned April 2028 reforms approach. If you are establishing or managing a UK company from overseas, IncorpUK, a UK company formation and management platform for global founders, may be relevant to the wider administration involved in keeping the company compliant.