[SAOG11260] What is a qualifying company: Conditions for a qualifying company: Balance sheet totals
A company must satisfy certain conditions to be a qualifying company, see SAOG11210.
A company must be incorporated in the UK in accordance with the Companies Act 2006, see SAOG11220, for a financial year. It must also have a certain level of turnover and/or balance sheet total for the preceding financial year.
This page is about the balance sheet total condition. For guidance on the turnover condition, see SAOG11230.