Qualification for a small or medium sized company
Qualification applies if two or more of the following criteria are met in the current and preceding year:
| Type of Company | Qualification Requirements | Not More Than |
| Small company - | Turnover | £5.6m |
| Balance sheet total | £2.8m | |
| Number of employees | 50 | |
| Medium sized company | Turnover | £22.8m |
| Balance sheet total | £11.4m | |
| Number of employees | 250 | |
| Small group | Aggregate turnover | £6.5m net or £7.8m gross |
| Balance sheet total | £3.26m net or £3.9m gross | |
| Number of employees | 50 | |
| Medium sized group | Aggregate Turnover | £22.8m or £27.36m gross |
| Aggregste balance sheet total | £11.4m or £13.68m gross | |
| Aggregate number of employees | 250 |
back to top >>
