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iXBRL format ​

The inline XML business reporting language format is used for most financial accounts published by Companies House.

iXBRL adds special XML tags to HTML which contain the reported information in a machine-readable way.

For example, a piece of information (fact) in the file might look like this:

xml
<td
        class="Continuous_Section_Values_Text"
        style="min-width:90px;padding-left:19px;padding-right:4px;padding-bottom:0px;"
>
    <p>
        <ix:nonfraction
                name="core:Debtors"
                contextref="FY1.END.segment.bus-GroupCompanyDataDimension.bus-Consolidated"
                unitref="GBP"
                xmlns:core="http://xbrl.frc.org.uk/fr/2019-01-01/core"
                decimals="0"
                format="ixt:numcommadot"
        >3,637,011</ix:nonfraction>
    </p>
</td>

It has enough information to display the data as HTML, and also has the special ix:nonfraction tag which has machine-readable attributes.

Although these values are machine-readable, it is a very complex format of taxonomies and references and so writing a parser is non-trivial.

Arelle is an open-source XBRL parser that can convert iXBRL files to CSV or JSON, making the data easier to manipulate in a programming language.