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XBRL Company Accounts

The Companies House XMLSoftware Filing Service offers a means of transferring company accounts data electronically, providing a more efficient and faster method of filing for both presenter and Companies House. Accounts information is electronically formatted based on the XBRL (extensible Business Reporting Language) standard - This common standard will enable all accounts data to be examined, stored, and exchanged with other systems.

It further acknowledges the receipt of the electronic data by notifying the presenter of whether the data has been accepted, rejected or is pending (i.e. awaiting action).The service also provides presenters with reasons why the company accounts data has been rejected where appropriate.

The following Information, detailing the eAccounts processes is intended primarily to assist potential software providers in developing the necessary company accounts interfaces.

The data presented by customers will be based on XBRL definitions contained within the appropriate UKGAAP (Generally Accepted Accounting Principles) and the Companies House taxonomies.

The submitted accounting details will be examined to ensure that they satisfy the required validation criteria. This will be performed by a Validator which will apply the rules defined in the referenced taxonomy, together with further content rules required to ensure the accounts satisfy the requirements of the Companies Act.

Company Accounts data submitted using the XML/XBRL Electronic Filing Service (XBRL accounts will be rendered using Companies House stylesheets) will be made available as company accounts ‘documents’ to the existing Companies House search facilities. The existing paper based document submission will continue to operate in parallel with the XML/XBRL Electronic Filing Service (accounts may be submitted via paper or electronically, but the set of accounts must not be submitted via both methods).

A Technical Interface Specification giving detailed information for software developers is available via email from xml@companieshouse.gov.uk.

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