The Cos House note simply says "Average number of employees during the period" (for both current period and comparative columns), which means there's no apparent scope to qualify their note for eg "non-exec" or "contract-for-services" directors.
Anyone care to update the current-wisdom relating to that that old chestnut of a discussion, as to whether directors without a contract of service ought to be included in the count? I'm wary of excluding the two directors in the accounts I'm in the process of filing, in view of possible furlough pay repercussions. My choices are "2" or "0" employees, as the validation process won't let me by without my entering something.
It's remarkable, by the way, how Companies House have suddenly got their act together over this matter, given that stating the number of employees has been mandatory since (accounts commencing from) 1st January 2017. The last set of micro-entity accounts I filed at Cos House was a month ago on 29th April, and there were no "average number of employee" boxes then. Anyone sense a clawback of furlough pay might be the motivator behind this sudden burst of activity from the programmers, perhaps from those companies who record "zero" employees?