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Are you in scope?

Two of three thresholds on the last two balance sheet dates puts you in. Thresholds shown apply to financial years beginning on or after 6 April 2025 (previously £36m / £18m / 250).

TURNOVER (£m)
threshold 54£mexceeded
BALANCE SHEET (£m)
threshold 27£mexceeded
EMPLOYEES
threshold 250exceeded
IN SCOPE — 3 OF 3 EXCEEDED
Twice-yearly filing, due 30 days after each period end. Construction contracts trigger the retention disclosures.