Consult EFC · Bitesize Insights

Accounting changes.
A clearer next step.

Short updates for busy business owners. Understand what changed, whether it affects you and what to do next.

Read the latest update ↓Explore all insights ↗

Featured bitesize

A filing change worth knowing about.

UK company reporting · 27 October 2026 · 2-minute read

Companies House pauses small company P&L filing plans

The planned April 2028 P&L requirement is on hold for small companies and micro-entities. Other accounts filing changes are still moving ahead.

Paused

P&L filing expansion

The planned April 2028 requirement for small companies and micro-entities is on hold.

Continuing

Existing accounts obligations

The pause does not remove balance sheet filing or other existing requirements.

Still planned

Software filing from April 2028

Commercial software and iXBRL accounts filing remain on the timetable.

What it means for your business ↗

Built around your next decision

Get to the point.
Then decide what matters.

01

Understand the change

A concise explanation, with the relevant announcement and effective dates.

02

Check whether it applies

Who is affected, which requirements remain and where the exceptions matter.

03

Take the next step

Practical questions to raise with your finance team or adviser.

From an update to action

What does it mean
for your business?

Whether you need clearer reporting, a stronger finance function or support with a specific decision, start with the question you need to answer.

Tell us what you need ↗Choose a time to speak ↗

Explore relevant support

Financial transformation
Improve systems, processes and the way your finance function works.

Management reporting
Turn financial information into a clearer view of performance.

Fractional CFO services
Bring senior financial leadership to growth, funding and change.

Assessment tools
Organise your questions before the next conversation.

Written by Kish Patel, ACA, founder of Consult EFC. Updates provide general information. Check the date and seek advice on your specific circumstances.