Facts available in XBRL filings

One of the most common questions about XBRL is "does it include turnover and profit/loss". There is no blanket answer because the requirements for statutory accounts filing type depends on company size. Currently, micro and small companies are not required to publish their profit/loss account in their accounts filed with Companies House.

How many companies file full accounts?

Almost half of electronic accounts filings are micro accounts, which disclose very little detail. Typically, these do not include the Profit & Loss account or turnover figures. The other half of electronic filings are mostly made up of SmallEntities and FRS102, which likewise include very little detail.

Less than 1% of iXBRL accounts (as of 2026) are for medium or large companies. These will usually disclose their full profit and loss statement.

Every set of accounts should disclose employee numbers in the notes.