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Tax and asset value adjustment or staff cost are a couple of examples why you would need to post 'prepayments and accrued income' & 'accruals and deferred income' in your accounts. They are not the only examples.
The accounts filing detail for micro entities are less so if it's not required by CH you don't have to disclose it. If you use commercial software to file the accounts, it should be able to send a filleted version to CH to comply with detail expected.
I will be able to help you with that if required.
Please don't hesitate to get back to me with any further questions you may have.
Most of my clients are micro entities so I file micro entity accounts all the time.