If you delete entries, then the count will go down. But once things are deleted they would need to be re-entered.
Bear in mind that it’s the creation date not the event date that is counted in the ledger count. So, an event taking place (e.g. invoice paid) on 1st January 2014, but inputted into the system 1st December 2015, would be counted as 1st December 2015, and would be included in the count as of today.
If you wish, you can see where the count is being calculated from using a report:
http://community.quickfile.co.uk/t/important-changes-affecting-large-and-extra-large-accounts/8260/134?u=qfsupport