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5 Best Brokers With Micro Entity Accounts in 2025

Written by Beatrice Quinn

Reviewed by Alexandra Winters

Published September 26, 2025 Updated September 27, 2025

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Micro entity accounts are simplified financial reports for very small companies, allowing entrepreneurs to file reduced information and save time. In the UK context, a company qualifies as a micro-entity if it meets at least two of three criteria (for example, turnover under ~£632k and 10 or fewer employees). These accounts require only an abridged balance sheet (with minimal notes) and often exempt the firm from audits. For trading professionals running small corporate entities, having a brokerage that accommodates such micro companies can ease regulatory compliance. Below we explain what micro entity accounts are, how to file them (including templates and examples), and then compare the five top global brokers – eToro, IG, Interactive Brokers, Pepperstone, and one emerging choice – on fees, account setup, micro-entity compliance support, global reach, and regulatory safeguards.

Overview: 5 Best Brokers With Micro Entity Accounts in 2025

What Are Micro Entity Accounts?

In essence, micro entity accounts are an abridged version of statutory company accounts designed for the smallest private firms. Compared to full annual accounts, they include far less detail. For example, a micro-entity’s balance sheet need only show a summary of assets and liabilities (with footnotes and a director’s signature) and may omit items like debtors and creditors. A profit and loss statement can be kept simple or even omitted from the public filing. The goal is to save time and protect privacy for tiny businesses – competitors and the public see much less financial data.

A company qualifies as a micro-entity in the UK if it meets two of these three thresholds:

• Turnover: £632,000 or less
  
• Balance sheet: £316,000 or less
  
• Employees: 10 or fewer
  

If a firm fits these limits, it can opt to file micro-entity accounts. This means it can (for example) submit only a minimal balance sheet without a directors’ report or audit. In practice, micro entities file their accounts through Companies House’s online system or the Government’s Company Accounts and Tax Online (CATO) service. Importantly, micro-entity status is optional – a very small company could file full accounts if desired – but many choose micro-entity accounts to reduce paperwork and public disclosure.

Since these accounts omit much detail, companies that seek outside investment (like venture capital) often avoid micro-entity filing because investors prefer more transparency. However, for a solo entrepreneur or micro-firm that primarily trades through a broker, micro-entity accounts can simplify annual compliance. (Especially if a company’s directors or shareholders want privacy about profits and assets, the simplified accounts reveal less to the public.)

Filing Micro Entity Accounts: Process, Templates and Examples

Filing micro entity accounts follows standard deadlines (within 9 months of year-end to Companies House, and typically a tax return to HMRC) but uses simplified forms. There are generally three filing methods:

• Software or Accountant – Many small business accounting programs (or accountants) offer a “micro-entity accounts” option that auto-generates the required fields.
  
• Companies House WebFiling – An online portal where directors can submit accounts digitally.
  
• Company Accounts and Tax Online (CATO) – A joint HMRC/Companies House service that lets you file both company accounts and tax return at once.
  

Using a micro entity accounts template can help entrepreneurs prepare their statements. For example, templates exist that outline exactly which figures (e.g. share capital, retained earnings, assets like cash) to include. As one expert guide notes, “a micro entity accounts template could give you a good idea of the information you need to submit and how it needs to be laid out”. In practice, a simple Excel or Word template might list the balance sheet categories with instructions to fill in your numbers. The key is ensuring the template matches IFRS or UK GAAP standards.

To illustrate, here is a micro entity accounts example of a simplified balance shee:

• Assets: £17,000 total (e.g. £10,000 in fixed assets, £5,000 debtors, £2,000 cash).
  
• Liabilities & Equity: £4,000 total (e.g. £1,000 called-up share capital, £3,000 profit & loss).
  

This tiny balance sheet shows only one line for called-up share capital and one for retained profit, matching what a micro-entity would repor. In a filings context, the director would note that no profit & loss account is provided (a “filleted” filing).

Checklist for Filing: When completing micro-entity accounts, remember to include a director’s statement that the accounts comply with micro-entity provisions. If using a template, double-check that it reflects current regulations (for example, updated turnover thresholds if changed). It’s also wise to ensure the figures align with your broker statements: many brokers provide annual P&L or account statements which can feed into the profit & loss lines of your corporate accounts.

For more details, official guidance (UK Government or Companies House) provides instructions and sample formats. In fact, the Companies House website includes a printable guide for micro-entities. (Various accounting firms also publish free templates or examples, which can be adapted.) Remember that micro-entity accounts are simpler, but accuracy and compliance still matter – consider consulting an accountant if your first year filing feels complex.

Top 5 Brokers for Micro Entity Accounts (2025)

Traders operating through small companies need brokers that will accept corporate clients and ease small-entity compliance. Below we profile five platforms known for corporate/micro accounts: eToro, IG, Interactive Brokers (IBKR), Pepperstone, and CMC Markets. Each broker is compared on trading fees, account setup, how easily they support micro-entity accounting, global access, and regulatory security.

eToro

• Account Types & Setup: eToro offers a Corporate Account for companies. It’s geared toward businesses or “signal providers,” with a relatively high minimum deposit of $10,000. Opening one requires submitting company documents (such as incorporation certificates) and ID for directors/shareholders (translated to English if needed). This high entry threshold may limit very small firms, but it ensures serious corporate clients.
  
• Fees: eToro’s trading fees are transparent. Stock and ETF trades are commission-free (aside from currency conversion), while other assets have standardized fees. For example, CFD trades incur about a 0.15% commission on the notional amount, and withdrawals carry a flat $5 fee. One notable strength is eToro’s tight spreads on popular pairs (e.g. EUR/USD ~1 pip). Still, the $10k account minimum and commission on leveraged products mean costs could be steeper for a micro-entity operating at low volume.
  
• Micro-Entity Compliance: eToro provides account statements and tax documents (like 1099 forms for U.S. clients or annual reports for UK clients) that micro companies can use for filings. Because eToro is multi-regulated (FCA in UK, CySEC in EU, ASIC in Australia, etc.), it offers robust investor protections (negative balance protection, segregated client funds). According to company info, millions trade on eToro’s platform, which supports 140+ countries globally (eToro is a leading social trading network).
  
• Global Support: eToro operates worldwide (except a few restricted jurisdictions). The platform’s interface and support are available in multiple languages, making it accessible for international micro-business owners. Its user-friendly web and mobile apps also simplify tracking P&L for accounting.
  
• Regulations & Protections: eToro is listed on NASDAQ and regulated by top-tier authorities (e.g. FCA, CySEC, ASIC). Client funds are segregated, and in some regions, accounts are protected by schemes like FSCS (UK) or AFCA (Australia). As one founder noted, eToro was built to simplify trading access: Yoni Assia (eToro CEO) explained that, unlike earlier brokers that took days to open an account, eToro’s model lets a user “download the software, fund the account with a credit card and start trading” almost immediately. This ease benefits small companies eager to begin trading quickly.
  

IG

• Account Types & Setup: IG Group (FTSE 250-listed since 1974) provides corporate trading accounts (also called business or institutional accounts) for companies. Signup involves detailed KYC: company incorporation docs, proof of address, financial statements, etc. There’s no set minimum deposit, but IG may tailor requirements to the client’s needs. Historically, IG offers both spread betting (UK only) and CFD share trading accounts.
  
• Fees: IG is known for competitive pricing. UK share dealing is commission-free for stocks (apart from stamp duty), US stocks have $0 commission, and CFD trading fees vary by instrument (tight spreads on FX and indices). Inactivity fees apply only after 2 years dormant. Because IG has scale, it often passes tight spreads to clients. (For example, EUR/USD spreads often around 0.8 pips or better.)
  
• Micro-Entity Compliance: IG provides robust reporting. Corporate clients receive monthly statements, end-of-year trading summaries, and (for UK companies) P60/P11D equivalents. These detailed reports can feed directly into micro-entity accounting. IG’s systems allow multi-currency accounts, useful if a company trades in more than one currency.
  
• Global Support: IG is truly international – it serves traders in Europe, Asia, Australia, and beyond. For instance, IG is regulated by the UK’s Financial Conduct Authority (FCA), by ASIC in Australia, by CFTC/NFA in the U.S., and by other regulators worldwide. This means a micro-company anywhere can access IG via the appropriate subsidiary. Its platform supports dozens of languages and local payment methods, making global trading feasible.
  
• Regulations & Protections: As the IG Academy notes, “IG is regulated by the UK’s Financial Conduct Authority (FCA)”, among others. Clients’ money is held in segregated accounts and eligible for schemes like the UK’s FSCS up to £85k. IG’s long track record and strict oversight are reassuring for business clients. Many entrepreneurs trust IG for its regulatory pedigree: it’s an LSE-listed public company, subject to full financial disclosures.
  

Interactive Brokers (IBKR)

• Account Types & Setup: Interactive Brokers offers a business brokerage account for corporations, partnerships, LLCs, trusts, etc. There is no minimum deposit and IB is famous for onboarding corporate clients globally (with offices in 36 countries and trading access in 160 markets). Opening an account requires extensive documentation (including corporate formation papers and beneficial owner IDs), but IB’s online application guides users step-by-step. For micro entities, IB’s lack of deposit minimum is a big plus.
  
• Fees: IBKR is consistently rated among the lowest-cost brokers. It charges per-share or per-contract commissions (often under $0.01/share for U.S. stocks) and no hidden fees. IB also offers an IBKR Lite (no commission U.S. stock/ETF trading) option. On margin loans, IBKR’s rates are often the world’s lowest (as low as ~3.5% for small loans). Founder Thomas Peterffy famously designed IBKR to automate everything so trading can be done “extremely inexpensively… and share the benefits with our clients”. For micro companies, this means very slim trading costs and zero fees on most small trades.
  
• Micro-Entity Compliance: IBKR delivers exhaustive reporting – clients can generate custom profit/loss and balance sheet reports in any currency. For year-end filings, a micro company can pull the needed figures directly from IBKR’s PortfolioAnalyst or Tax Documents section. IB also handles corporate actions meticulously (stock splits, dividends, etc), giving statements that integrate well into accounting software.
  
• Global Support: IBKR is truly global. Its website states it serves clients in 160 markets across 36 countries, with account base currencies in 28 currencies. This means even a micro-entity registered outside major financial centers can usually open an IB account. IB’s platform is available in many languages, and customer support can assist with local compliance issues.
  
• Regulations & Protections: IBKR is regulated by top agencies (SEC/FINRA in the US, FCA in UK, etc.) and is a member of SIPC (protecting U.S. securities up to $500k) and similar schemes internationally. Its strong compliance and reporting tools align well with micro-entity needs. In short, IB combines very low fees with enterprise-grade platforms, which is why industry veteran Peterffy built it on the motto of automated, cheap brokerage. For tiny businesses, this means no extra cost for low-volume trading.
  

Pepperstone

• Account Types & Setup: Pepperstone is an Australian broker (founded 2010) that also offers company or trust accounts. To open a corporate account, you must contact Pepperstone support and provide director/shareholder KYC documents. The process may not be as automated as IB or eToro, but Pepperstone does accept corporate entities. The typical minimum deposit is $200-$500 (varies by jurisdiction) – much lower than eToro.
  
• Fees: Pepperstone specializes in Forex and CFDs. It offers two account types: Standard (spread-based, no commission) and Razor (commission-based, tighter spreads). EUR/USD spreads start around 0.1 pips on Razor, and commissions are about $3.50 per side per 100k lot. Overall, Pepperstone’s costs are very competitive in forex. For stock CFDs, commissions are also low (e.g. 0.075% per side in AU). There are no inactivity fees for active traders.
  
• Micro-Entity Compliance: Pepperstone provides detailed electronic trade confirmations and end-of-month statements. Corporate accounts receive the same pricing as individuals. The platform supports multiple base currencies and automatic ledger currency conversion, which helps micro-entities operating internationally. Pepperstone also issues a yearly summary of P&L for taxation purposes.
  
• Global Support: Pepperstone serves clients in over 80 countries. It has offices/regulation in UK, Australia, the EU, Dubai and others. According to its own info, Pepperstone is licensed by the FCA, ASIC, DFSA, CySEC, BaFin, and regulators in Kenya and the Bahamas. This broad oversight means clients worldwide get local compliance. Pepperstone’s trading platforms (MetaTrader, cTrader, and its own WebTrader) are available globally.
  
• Regulations & Protections: As Pepperstone proudly states, “we’re licensed and regulated by the Financial Conduct Authority (FCA) in the UK, the Australian Securities and Investments Commission (ASIC) in Australia, … [and others]”. Client funds are segregated and covered by regulatory compensation schemes in each region (FSCS in UK, AFCA in AU, etc.). Its robust regulatory mix is reassuring for small-business traders.
  

CMC Markets (Emerging Choice)

• Account Types & Setup: CMC Markets is a London-based broker (est. 1989) that offers a dedicated corporate account. Like others, you fill out a business application, provide company registration docs, and fund the account. Notably, CMC sets no minimum deposit for corporate accounts, making it accessible to micro-entities. The application can be completed online in most regions.
  
• Fees: CMC offers spread betting (UK only) and CFD trading. UK and EU CFDs on shares are commission-free on a tiered plan (up to £0 commission), while forex and indices have variable spreads. On a commission-based scheme (“FX Active”), spreads can be as low as 0.0 pips for majors. In general, CMC’s fees are moderate – competitive with IG – though not as low as IB’s. They do charge standard exchange and regulatory fees on UK/US shares.
  
• Micro-Entity Compliance: Corporate clients get access to CMC’s platforms (web and MT4) and customer support. CMC provides daily and monthly statements, and customers can view their portfolio value at any time. All trading records needed for accounting are easily downloadable. CMC also facilitates funding in multiple currencies (it offers USD and EUR wallets even for UK companies).
  
• Global Support: CMC serves clients globally with offices in UK, Australia, Canada, Singapore, and more. Its regulation includes the UK FCA, ASIC (Australia), and MAS (Singapore). For example, CMC states it is “authorised and regulated by ASIC” for its Australian operations (and is similarly licensed in other jurisdictions). Its platform supports 12,000+ instruments across markets, so a micro-entity has plenty of opportunities to diversify.
  
• Regulations & Protections: CMC is well-regulated in Tier-1 jurisdictions. Client funds are held in segregated accounts and covered by compensation schemes (e.g. FSCS for UK clients, which protects up to £85,000). As CMC explains, it “meets the requirements” to keep client money separate, ensuring that if the firm became insolvent, clients’ funds would be returned. This strong regulatory compliance protects the assets of even the smallest trading businesses.
  

Choosing the Right Broker

All five brokers above meet basic corporate needs, but they differ in specialization. eToro stands out for social trading and a broad product range (stocks, crypto, etc.) but has a high entry deposit. IG and CMC are pillars with deep regulation and many trading options (including CFD & spread-bet) – good for global firms. Interactive Brokers is the lowest-cost, tech-driven choice, ideal if fees and global markets are the priority. Pepperstone excels in FX and is very accessible to small traders.

When deciding, consider:

• Fees vs. Budget: If preserving capital is key, IBKR’s ultra-low rates or Pepperstone’s forex spreads may be ideal. eToro’s commission-free stocks are attractive for equity-only trading.
  
• Ease of Setup: eToro and IBKR have streamlined online processes, though eToro’s $10k minimum is a hurdle. CMC and IG may involve more paperwork but no minimum deposit barrier for corporates.
  
• Micro-Entity Filing Support: All these brokers supply the transaction reports needed for accounts. IBKR and CMC have very detailed reporting tools. Choose a broker whose statements integrate well with your accounting method.
  
• Global Compliance: All are reputable, but verify that your specific country of incorporation is served. IBKR, IG and CMC cover most regions; eToro and Pepperstone cover many but may exclude a few.
  
• Regulatory Safety: All five are regulated by top bodies. For example, Pepperstone highlights regulation by FCA, ASIC, DFSA, CySEC, and others; IG is FCA-regulated; IBKR is globally regulated; and CMC holds multiple licenses (ASIC, FCA, MAS). These layers of oversight mean each broker is generally safe for client funds.
  

Ultimately, the “best” broker depends on your trading needs and your micro-company’s circumstances. As one industry executive notes, modern platforms aim to democratize trading – even for small firms – by automating processes and sharing cost savings with clients. Micro-entity traders should use that to their advantage: pick a platform with low costs and robust reporting to make both trading and annual filings as smooth as possible.

Conclusion

Micro entity accounts offer a streamlined way for very small companies to handle accounting. For entrepreneurs who trade through such entities, it’s crucial to choose a broker that understands their scale. The best brokers in 2025 – eToro, IG, Interactive Brokers, Pepperstone, and CMC Markets – each accommodate corporate clients and provide tools useful for micro-entity filings. They vary in fee structure (from IBKR’s razor-thin commissions to eToro’s social trading fees), setup ease (some require higher deposits or paperwork), and instrument offerings.

Practically speaking, a micro-company should:

• Match Platform to Strategy: Use eToro or CMC if you value a wide array of assets, IG if you want a veteran global broker, IBKR if you prioritize cost-efficiency, or Pepperstone if you’re FX-focused.
  
• Check Reports for Accounts: Ensure the broker issues clear statements. It’s wise to regularly download trade confirmations and P/L reports as they will form the backbone of your micro-entity accounts.
  
• Mind the Compliance: Use templates (or accounting software) aligned with micro-entity rules. If unsure, engage an accountant – many specialize in small business filings and can help interpret brokerage statements for your annual return.
  
• Stay Informed: Regulations and platforms change. For example, micro-entity thresholds have been raised in recent years, so always refer to the latest official guidance.
  

In the end, combining a compliant accounting approach with the right brokerage platform can give a micro business both agility in trading and peace of mind in reporting. With expert platforms automating much of the process, small-entity traders can focus on strategy while meeting all regulatory obligations.

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About Author

Beatrice Quinn

Beatrice Quinn Kingsley, a finance graduate from the London School of Economics, dove into finance clubs during her studies, honing her skills in portfolio management and risk analysis. With a career spanning prestigious firms like Barclays and HSBC, she's become an authority in asset allocation and investment strategy, known for her insightful reports. Beyond her corporate success, Beatrice is an advocate for financial literacy, actively engaging in workshops, seminars, and writing on topics like personal finance and investing. Recognized in the field, she's a featured voice in publications and a sought-after consultant, combining her financial know-how and communication prowess to empower ...

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