Final accounts
Last updated 20 July 2026.
Final Accounts presents your figures in the statutory micro-entity layout (FRS 105) - an Income Statement and a Balance Sheet in one document, headed with your company name and the period. It is aimed at small limited companies and the accountants who prepare their year-end accounts.
Whether your company qualifies as a micro-entity, and what you should file, is a question for your accountant - Kontala formats the figures, it does not give advice. A note beside the report lists the qualification thresholds: turnover less than £1,000,000, balance sheet total less than £500,000, and fewer than 10 employees, of which a company must meet at least two.
Generate the report
- Go to Reports and choose Final Accounts.
- Pick the accounting period with the Date range dropdown - usually one of your accounting years.
- Choose Export report to download the statement as a PDF.
Read the report
Every account is rolled up under a fixed statutory heading, such as Turnover, Staff costs, and Depreciation and other amounts written off assets on the Income Statement, or Fixed assets and Creditors: amounts falling due within one year on the Balance Sheet. Click a heading to expand it and see the accounts inside.
The statements end in Profit or (loss), Net assets, and Capital and reserves. For the everyday versions of the same figures, see Profit and loss and Balance sheet.
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View all categoriesArticles in this section
- Profit and loss
- Balance sheet
- Trial balance
- Final accounts