diff --git a/decision-records/007-javascript-file-formats.md b/decision-records/007-javascript-file-formats.md
new file mode 100644
index 0000000..8ce997c
--- /dev/null
+++ b/decision-records/007-javascript-file-formats.md
@@ -0,0 +1,119 @@
+# JavaScript file names and formats
+
+**Date:** 2023-06-27
+
+**Status:** Accepted
+
+## Decision
+
+We will consolidate all published JavaScript in the [`govuk-frontend` npm package](https://www.npmjs.com/package/govuk-frontend) into a single `govuk` directory.
+
+We will publish JavaScript in the following formats:
+
+1. ECMAScript (ES) modules
+2. ECMAScript (ES) modules, bundled
+3. Universal Module Definition (UMD), bundled
+
+We will use ECMAScript (ES) modules by default and only bundle JavaScript files that are considered "entry points" into GOV.UK Frontend, such as `all.mjs` and exported components (for example `accordion.mjs`).
+
+We will change our [GitHub release](https://github.com/alphagov/govuk-frontend/releases) JavaScript `govuk-frontend-${version}.min.js` to ECMAScript (ES) modules format and add it to the [`govuk-frontend` npm package](https://www.npmjs.com/package/govuk-frontend).
+
+We will deprecate the Universal Module Definition (UMD) format in a future release.
+
+For consistency, we will clearly update our file extensions to:
+
+1. Add prefix `.bundle` to bundled JavaScript file extensions
+2. Add prefix `.min` to minified JavaScript file extensions
+3. Always use `*.mjs` for ES modules (except for our [GitHub release](https://github.com/alphagov/govuk-frontend/releases), see constraints below)
+
+Further to our [decision to restructure `govuk-frontend`](./005-repository-organisation-for-v5.md), see the example directory listing below to show files in `govuk-frontend/dist` will be named:
+
+```shell
+govuk-frontend/dist
+└── govuk
+    ├── govuk-frontend-5.0.0.min.js   # ECMAScript (ES) module bundle, minified
+    │
+    ├── all.mjs                       # ECMAScript (ES) module
+    ├── all.bundle.mjs                # ECMAScript (ES) module bundle
+    ├── all.bundle.js                 # Universal Module Definition (UMD) bundle
+    │
+    └── components
+        ├── accordion
+        │   ├── accordion.mjs         # ECMAScript (ES) module
+        │   ├── accordion.bundle.mjs  # ECMAScript (ES) module bundle
+        │   └── accordion.bundle.js   # Universal Module Definition (UMD) bundle
+        │
+        └── button
+            ├── button.mjs            # ECMAScript (ES) module
+            ├── button.bundle.mjs     # ECMAScript (ES) module bundle
+            └── button.bundle.js      # Universal Module Definition (UMD) bundle
+```
+
+## Rationale
+
+We can avoid future breaking changes by changing file names and extensions to clearly show:
+
+* different "flavours" of JavaScript like ES modules
+* which files are standalone, bundled or minified
+
+For example, as explained in our [*JavaScript browser compatibility* decision](./006-javascript-compatibility.md) we may need to add polyfills or transpilation helpers in future.
+
+Service teams can optionally either import `*.bundle.mjs` (ES modules, bundled) or require `*.bundle.js` (UMD, bundled) to include all the polyfills they need, or alternatively import `*.mjs` (ES modules) to use their own bundler.
+
+## Risks and constraints
+
+### Browser Content-Type headers and `*.mjs` extensions
+
+This decision publishes our [GitHub release](https://github.com/alphagov/govuk-frontend/releases) JavaScript `govuk-frontend-${version}.min.js` into the [`govuk-frontend` npm package](https://www.npmjs.com/package/govuk-frontend).
+
+Whilst we've changed the minified bundle from UMD to ES module format, we've decided to keep the file extension as `*.js` until web server support for `*.mjs` content-type headers improves.
+
+For reference:
+
+* [Apache issue, resolved May 2022](https://bz.apache.org/bugzilla/show_bug.cgi?id=61383)
+* [Nginx issue, unresolved](https://trac.nginx.org/nginx/ticket/2216)
+
+### Maintaining CommonJS compatibilty
+
+We know that CommonJS compatibility is important for both [Node.js `require('govuk-frontend')` package resolution](https://github.com/alphagov/govuk-frontend/issues/3755) and for test runners that do not support ES modules yet.
+
+For example, by making our npm package "ESM only" we'd hit issues such as:
+
+1. [Jest ECMAScript modules support](https://jestjs.io/docs/ecmascript-modules) needing `--experimental-vm-modules`
+2. [Mocha current limitations](https://mochajs.org/#current-limitations) like [`--watch` mode](https://github.com/mochajs/mocha/issues/4374) only works with CommonJS
+
+We've maintained CommonJS support by continuing to package Universal Module Definition (UMD) bundles.
+
+## Alternatives considered
+
+### Using directories for JavaScript flavours
+
+TBC
+
+### Use file extensions for JavaScript flavours
+
+TBC
+
+### Deprecating Universal Module Definition (UMD) bundles in future
+
+We acknowledge that our plan to deprecate and remove Universal Module Definition (UMD) bundles in future may either be blocked or make it necessary to publish CommonJS `*.cjs` as an alternative.
+
+## Implications
+
+<!-- Impacts of this decision. -->
+
+## Contributors
+
+<!-- Who made this decision. -->
+- Brett Kyle (@domoscargin)
+- Colin Rotherham (@colinrotherham)
+- Oliver Byford (@36degrees)
+- Romaric Pascal (@romaricpascal)
+
+## Associated issues and pull requests (PRs)
+
+<!-- Add links to any related GitHub issues and / or PRs. -->
+
+## Outcomes
+
+<!-- Note any outcomes or consequences of the decision . -->