Sector Specialism

Accountancy for Sole Traders & Freelancers

Bookkeeping, VAT (where registered), and full accounts preparation for sole traders, freelancers, and partnerships. An AAT Licensed Practice that delivers Tier 4 services - sole trader and partnership accounts - without the firm price tag.

Tier 4
Sole trader & partnership accounts
VAT
Registration & quarterly returns
MTD
Making Tax Digital compatible
AAT
Qualified and licensed

Sole traders and freelancers do not need a big firm - they need their books done properly by someone they can actually speak to

Sole traders, freelancers, and partnerships rarely fit a big-firm pricing model. Most do not need quarterly board packs or restructuring advice - they need their records kept clean, their VAT returns filed on time, and a clear set of accounts at year-end. Delivered by someone they can phone without going through a portal.

S.K.E. Accountancy is an AAT Licensed Practice that delivers Tier 4 services - specifically “financial accounts and accounts preparation for sole traders and partnerships”, which is a named service under the AAT licensing framework. That means full accounts preparation, not just bookkeeping - including accruals, prepayments, and the adjustments that turn a trial balance into accounts.

Tax returns themselves - self-assessment, capital gains tax - are Tier 2 services and outside our current licence. We prepare the records and the accounts your tax adviser uses to compute the return, and we will refer you to an appropriately licensed firm for the return itself.

Where sole traders and freelancers businesses need bookkeeping that does the job - not just transactions

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Bookkeeping for One-Person Businesses

Income, expenses, and bank transactions reconciled monthly using cloud accounting software. Receipt capture by smartphone so you stop accumulating shoeboxes.

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VAT Registration & Returns

VAT registration where you cross the threshold (or voluntarily). Quarterly VAT returns prepared and filed under MTD. Scheme selection - standard, flat-rate, cash - advised case by case.

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Sole Trader Accounts

Full accounts preparation: trial balance through adjustments (accruals, prepayments, depreciation) to a complete set of sole trader accounts ready for your tax adviser’s self-assessment return.

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Partnership Accounts

Partnership accounts prepared with profit allocation per the partnership agreement, partner current accounts maintained, and clean records ready for partner self-assessment returns.

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Making Tax Digital (MTD)

Digital records kept in MTD-compatible software, quarterly updates submitted to HMRC where MTD ITSA applies. Set up correctly from the first quarter, not corrected at year-end.

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Year-End Handover Pack

Clean accounts pack handed to your tax adviser at year-end so the self-assessment return is filed from reliable data - not reconstructed bank statements.

Bookkeeping & accounts - full service within Tier 3 + Tier 4 scope

One AAT Licensed Practice covers the bookkeeping, VAT, payroll, and accounts preparation that a sole traders and freelancers business needs day to day - without straying outside our licence.

  • Bookkeeping on cloud accounting software (Xero, QuickBooks, FreeAgent)
  • Receipt capture and digital record keeping
  • VAT registration and quarterly returns (incl. flat-rate scheme)
  • Sole trader accounts - full preparation with adjustments
  • Partnership accounts - full preparation with profit allocation
  • Making Tax Digital (MTD) quarterly updates where applicable
  • Payroll where you employ staff
  • Year-end handover pack for your tax adviser

Sole traders, freelancers, and partnerships

Whether you are a freelance consultant, a self-employed tradesperson outside CIS, a creative professional, a partnership of two or three people, or a sole-trader business at any size below incorporation, the bookkeeping and accounts work follows the same Tier 4 pattern.

  • Freelance consultants, designers, and creatives
  • Self-employed professionals (coaches, therapists, copywriters)
  • Independent tradespeople outside CIS
  • Two- and three-person partnerships
  • Sole-trader businesses considering incorporation
  • Side-businesses operating alongside employment

Sole Traders & Freelancers - frequently asked

Do you prepare self-assessment tax returns?

Not currently. Self-assessment (personal income tax) is a Tier 2 service and not covered by our current AAT licence. What we do is prepare the bookkeeping and the sole trader or partnership accounts that your tax adviser uses to compute and file the return. We will refer you to an appropriately licensed firm for the return itself.

Can you prepare accounts even though I am not VAT-registered?

Yes. Most sole traders we work with are below the VAT threshold. Bookkeeping and sole trader accounts are the core service and are not dependent on VAT status.

What is the difference between Tier 4 sole-trader accounts and Tier 4 bookkeeping?

Under AAT, Tier 4 “bookkeeping” covers transactions to trial balance only - without adjustments like accruals or depreciation. Tier 4 “financial accounts and accounts preparation for sole traders and partnerships” covers the full accounts including those adjustments. We are licensed for both, so you receive a complete year-end set of accounts - not just a trial balance.

How are partnership profits allocated?

Per the partnership agreement - profit shares, salaries (where partners draw a notional salary before profit share), and interest on capital all run through the partners’ current accounts. We maintain those records as part of the year-end accounts.

Can you take over from my current accountant mid-year?

Yes. We obtain professional clearance, take over your records, and pick up bookkeeping and VAT from the next period. The year-end accounts are then produced from a full year of clean data.

For general accountancy questions, see our main FAQ or browse the full Q&A library.

Sole trader and partnership accounts. Done properly. Without the big-firm price.

Book a free 30-minute discovery call. We will review your current records and give you a fixed monthly or annual fee.

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