From the first of April 2028 changes to the current system will include:-

• requiring small companies and micro entities to file profit and loss accounts with Companies House, but with the option to opt out of publishing this information on the public register
• requiring all companies to file their annual accounts via commercial software (in iXBRL format)
• removing the option for companies to file abridged accounts.

For full information

 Companies House to bring in changes to accounts filing from April 2028 – GOV.UK