UK Group Company Size Checker
Use aggregate turnover, balance sheet total and employee figures to make an indicative small, medium-sized or large group assessment under the UK Companies Act thresholds.
Enter aggregate group figures
What next?
Review the parent company’s own size, the previous financial year and audit position before relying on a reporting exemption.
How the group size result is derived
The checker finds the smallest category for which the group meets at least two of the three current-year limits.
Important judgement points
The numerical result is only one part of the statutory assessment. Existing groups normally need the current and preceding financial year considered, with transitional provisions where thresholds changed. Ineligible groups and particular regulated or traded members can be excluded from size regimes.
After confirming size, use the Group Accounts & Consolidation Exemption Checker to assess whether group accounts are required or another statutory route appears available.
UK group size questions
Key distinctions for parent companies and consolidated groups.
What are the small group limits from 6 April 2025?
A group generally meets the small numerical conditions if it meets at least two of: £15 million net or £18 million gross turnover, £7.5 million net or £9 million gross balance sheet total, and 50 employees.
What are the medium-sized group limits from 6 April 2025?
A group generally meets the medium numerical conditions if it meets at least two of: £54 million net or £64 million gross turnover, £27 million net or £32 million gross balance sheet total, and 250 employees.
Why are gross thresholds higher?
Gross figures are before consolidation adjustments and eliminations. The Companies Act therefore provides higher gross monetary limits than the corresponding net limits.
Does the worldwide group need to be assessed?
Group and audit-exemption analysis can require the wider group, including overseas members, to be considered. The correct perimeter depends on the statutory question and group structure.
Does a small group automatically mean each company is audit exempt?
No. Each company’s circumstances, standalone size, group eligibility, audit-exemption restrictions, shareholder rights and any parent guarantee route must be reviewed separately.