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Qualification for a small or medium sized company
Qualification applies if two or more of the following criteria are met in the current and preceding year:
| Type of Company | Qualification Requirements | Not More Than |
| Small company - | Turnover | £6.5m |
| Balance sheet total | £3.26m | |
| Number of employees | 50 | |
| Medium sized company | Turnover | £25.9m |
| Balance sheet total | £12.9m | |
| Number of employees | 250 | |
| Small group | Aggregate turnover | £6.5m net or £7.8m gross |
| Balance sheet total | £3.26m net or £3.9m gross | |
| Number of employees | 50 | |
| Medium sized group | Aggregate Turnover | £25.9m net or £31.1m gross |
| Aggregate balance sheet total | £12.9m net or £15.5m gross | |
| Aggregate number of employees | 250 |
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