from:
https://mooreks.co.uk/insights/audit-exemption-and-how-to-take-it/
- the Society is no longer "small" because it grew "full" bigger from 2019-2023:
Total exemption full accounts: what does it mean?
Every year, companies have to
prepare statutory accounts and file a version with Companies House. The type of accounts you must file depends on the size and type of the company.
A company that is listed as ‘Total Exemption Full Accounts’ is exempt from an audit but has to file full accounts, including the director’s report. Some companies may not have to submit a full set of accounts depending on their size. They would be listed on Companies House as ‘Total Exemption Small Accounts’.
1. Audit exemption for dormant companies
A dormant company is one that hasn’t performed any significant accounting transactions during the reporting period, so no audit is required.