A week after confirmation that smalls and micros will have to file profit and loss, and balance sheets, with Companies House from April 2027, there are signs the government may be wavering on the plan, which has still not been put in statute as it requires a final statutory instrument.

While it appears that small companies will no longer be allowed to file abridged accounts from 2027, as set out under the current plans at Companies House, the commitment to the full reporting changes looks like it could be in line for a u-turn.