Table I

Criteria for company size

TurnoverBalance sheet totalAverage no. of employees
Micro-entityNot more than £632,000Not more than £316,000Not more than 10
Small companyNot more than £10.2 millionNot more than £5.1 millionNot more than 50
Small groupNot more than £10.2 million net or not more than £12.2 million grossNot more than £5.1 million or not more than £6.1 million grossNot more than 50
Medium-sized companyNot more than £36 millionNot more than £18 millionNot more than 250
Medium-sized groupNot more than £36 million net or not more than £43.2 million grossNot more than £18 million net or not more than £21.6 million grossNot more than 250
Large company£36m or more£18 million or more250 or more
Large group£36 million net or more or £43.2 million gross or more£18m or more or £21.6 million gross or more250 more

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