I've been on numerous courses regarding H&S and not once was it mentioned that near misses had to be recorded in the accident book.....unless it's a new rule that's been brought in.
In my ex-workplace if I had to record every near miss that occurred I wouldn't have been able to carry out my job.....seriously.
Quarterly H&S reports had to be completed and any areas identified as being in need of attention had to be logged and acted upon.