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April 2025 – Supplier

Amendments to the Companies Act 2006: How this may affect your profile

The Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024 provides an update to the company size thresholds as specified in the Companies Act 2006, with the changes being made for companies with their financial accounts due on or after 6th April.

As a result of these incoming changes, Build UK has updated the Common Assessment Standard to align with these thresholds in V4.1 for all requirements.

What are the existing and new thresholds?

Company type	Date	Turnover (£)	Balance sheet total (£)	Number of employees
Micro-entity company	Before 6th April 2025	< Less than 632,000	< Less than 316,000	Up to 10
Micro-entity company	From 6th April 2025	Up to 1m	Up to 500,000	Up to 10
Small company	Before 6th April 2025	< Less than 10.2m	< Less than 5.1m	Up to 50
Small company	From 6th April 2025	Up to 15m	Up to 7.5m	Up to 50
Medium company	Before 6th April 2025	< Less than 36m	< Less than 18m	Up to 250
Medium company	From 6th April 2025	Up to 54m	Up to 27m	Up to 250
Large company	Before 6th April 2025	> 36m or more	> 18m or more	> More than 250
Large company	From 6th April 2025	> 54m or more	> 27m or more	> More than 250

When will be changes be implemented on the platform?

We will be implementing this change on our platform on 6th April.

From the next submission of any affected requirement, we will double check the company sizing and advise if you are now within a different threshold. If you are, and your answer no longer meets the criteria, our team will review your submission and advise you update your Company Details before resubmitting.

Platform guidance

If a previously Micro company becomes a Small company due to the threshold change, you should amend the Company Details requirement in REF:3369 – Are you a Micro, a Small, or a Medium-Sized Enterprise? on or after 6th April.

Which requirements are affected?

- Company Details
- Corporate and Professional Standing
- Information Security
- Environmental Management
- Quality
- Fairness, Inclusion and Respect
- Corporate Social Responsibility

Which platform questions will be affected?

For Micros specifically, if you are to be classed as a Small company from 6th April, these questions will be affected by the change:

Environmental Management

REF:2266 – Does your company have arrangements in place for ensuring that your environmental management procedures are effective in preventing and reducing significant impacts on the environment?

REF:2268 – Does your company have arrangements in place for providing relevant members of your workforce with training and information on construction-related environmental issues?

REF:2270 – Does your company have arrangements in place to check, review and, where necessary, improve your environmental management performance?

REF:2264 – Does your company have arrangements in place for ensuring that your sub-contractors have environmental management procedures to a standard appropriate to the activities that your company is likely to undertake?

Small companies: For all of the above, evidence will be required.

Quality

REF:2280 – Does your company have arrangements in place for ensuring that your quality management (including the quality of construction output and general performance) is effective in preventing or reducing incidents of sub-standard delivery?

REF:2282 – Does your company have arrangements in place for providing your workforce with quality-related training and information appropriate to the type of work your company carries out?

REF:2284 – Does your company have arrangements in place for periodically reviewing, correcting and improving quality management?

REF:2278 – Does your company have arrangements in place for ensuring that your sub-contractors apply quality management processes that are appropriate to the work for which they are being engaged?

REF:2288 – Does your company have a Risk Management Policy?