08 May 2026
All UK limited companies must file annual accounts with Companies House, including a dormant company.
Company accounts must be filed within 9 months of year-end; new companies have 21 months to file their first accounts.
The required documents for filing depend on the size of the business: micro entity, small, medium or large.
Companies House issues automatic penalties for late filings, and penalties double if accounts are late two years in a row.
All company accounts must be filed in iXBRL format online, using suitable accounting software or an accountant.
Filing company accounts means sending statutory accounts to companies house for the public register. Annual accounts are legally required for UK limited companies and provide a summary of a company's financial activity over a year.
These accounts show profit and loss, assets and liabilities for one accounting period, such as the financial year ended 31 March 2026. They are not the same as your own accounts or management reports used to monitor cash flow and day-to-day company's finances.
Accounts to Companies House are also separate from your company tax return, corporation tax return and corporation tax payment to HMRC, even though the figures should match.
Statutory company accounts usually include financial statements: a balance sheet, profit and loss account, notes, and sometimes a directors report and auditor's report. Statutory accounts must include a balance sheet and profit and loss account.
All UK limited companies registered at Companies House must file annual accounts. Dormant companies must still file annual accounts with Companies House, and dormant companies must still file annual accounts with Companies House even with no trading.
Sole traders and traditional partnerships do not file accounts with Companies House; they report to HMRC instead.
Your company's size controls what you file. Size is judged using three criteria: turnover, balance sheet total and employees. Micro-entities must meet two of three criteria: turnover, balance sheet, employees.
From April 2025, micro entities generally use thresholds of turnover up to £1,000,000, balance sheet total up to £500,000 and 10 employees. Companies with £632,000 turnover qualify as micro-entities from April 2025 if they meet another test. Small companies use higher limits, including turnover up to £15 million and 50 employees.
Misclassifying company size is one of the common mistakes that can make accounts filing non-compliant.
Micro-entity accounts are the simplest format for small companies that qualify under FRS 105. Micro-entities can file simplified accounts under specific thresholds, but micro entity accounts still need the correct format.
Example: a one-person consultancy with £120,000 turnover, few assets and no staff will usually qualify. It still needs accounts approved, a signed balance sheet and a profit and loss account where required.
Small companies sit above micro entities but below medium thresholds. They may need a balance sheet, profit and loss account, directors’ report, notes and, if not exempt, an auditor’s report.
Small companies can file abridged accounts without a directors' report where still permitted, but reforms under the economic crime and corporate transparency act are reducing abridged accounts and increasing public profit and loss disclosure.
In short: micro entity accounts are shorter; small company accounts contain fuller notes and reporting.
A dormant company has no significant accounting transactions except allowed items such as Companies House fees. Dormant company accounts are usually a short balance sheet and minimal notes.
A company formed in June 2025 that never trades still files dormant accounts. Its first deadline will usually fall in 2027 under the first-accounts rules.
Typical annual accounts include:
Annual accounts help assess a company's financial stability and performance. Annual accounts are crucial for attracting investors and lenders because they show the company's financial health.
The balance sheet shows the company's financial position at year end. The balance sheet lists assets, liabilities, and equity. In plain English: assets = liabilities + equity.
Example: if a company owns £50,000 cash and £20,000 equipment, assets are £70,000. If it owes £30,000, equity is £40,000. An unbalanced balance sheet is a common rejection reason, so a director must sign and date it.
The profit and loss account covers the full year. The profit and loss account shows sales and expenses, including turnover, costs, interest and tax.
For a small business, it may show service income, software costs, wages, travel, tax and final profit or loss. Keep the same profit and loss figures in Companies House accounts and the CT600 to avoid questions.
Notes explain accounting policies, going concern, directors’ loans and related-party transactions. Even limited companies with simple records may need notes. Commercial software usually prompts for missing full details.
Companies must file accounts within 9 months of year-end. For most private limited companies, the due date is 9 months after the accounting reference date.
New companies have 21 months to file their first accounts. For example, a company incorporated on 15 July 2025 usually files first accounts by 15 April 2027. The accounting reference date is normally the last day of the incorporation month.
Use the Companies House email reminder service and set your own reminders.
The company tax return is due 12 months after the accounting period for corporation tax. Corporation tax is usually payable 9 months and 1 day after year end; for 31 March 2026, payment is due 1 January 2027.
Many directors file annual accounts and HMRC returns together near month 9.
Missing filing deadlines can lead to automatic penalties from Companies House. Late submissions trigger financial penalties based on how overdue the accounts are. Filing late results in immediate non-negotiable fines.
Late filing penalties start at £150 for one month late. The bands for private companies are £150 up to 1 month, £375 up to 3 months, £750 up to 6 months and £1,500 over 6 months. Late filing penalties start at £150 for one month late, and the longer the delay, the higher the fine for late filings.
Penalties double if accounts are filed late two years in a row. Penalties double if accounts are late two years in a row. Failure to file company accounts on time can result in severe penalties, and companies face steep fines for late submissions of company accounts.
Persistent failure to file accounts is a criminal offense for directors. Failing to deliver accounts can lead to criminal prosecution for directors. Company directors have a legal duty to deliver accounts on time.
Late filing flags a company profile as overdue in public registries. Businesses with overdue accounts lose their good standing status, which can worry banks, suppliers and potential investors.
Example: a company filing 5 weeks late two years running could pay £375, then £750 after doubling. Companies House can strike off companies for repeated missed filings. Companies House can strike off companies for repeated late filings. Ignoring filing reminders can lead to a company being struck off the register.
Filing accounts on time ensures transparency and legal compliance. Filing company accounts requires statutory accounts submission to Companies House.
Current routes include online filing, commercial software and accountants. Since 2026, accounts with companies house generally use iXBRL, a machine-readable tagging format handled by software.
Accounting software can pull financial records from bank statements, sales invoices, payroll records and bookkeeping data to create companies house accounts.
A simple workflow is: connect the company, review the balance sheet and profit and loss, add notes, file accounts, then save the submission confirmation.
The companies house service and online service may still support some simple dormant accounts, but software-only filing is now the direction. Some package accounts use zip file format with iXBRL and PDF files.
A company number and authentication code are needed for online filing. A company authentication code is required for online filing.
Many directors use accountants to prepare accounts to companies house and the CT600. Directors are personally responsible for filing company accounts in the UK, and directors are personally responsible for filing accounts accurately and on time, even when an accountant helps.
Start early. Good record keeping makes staying compliant much easier and reduces late filing risk.
Gather invoices, receipts, bank statements, payroll records, loan statements and sales invoices. Financial records should include bank statements and sales invoices.
Reconcile accounts, check turnover and prepare the profit and loss, balance sheet and any cash flow statement.
The board or sole director reviews the accounts approved for filing. Double check the company number, company directors and director names before submission.
Most filing problems are avoidable. Use updated software, start early and check against Companies House guidance.
Do not prepare a calendar-year set if your ARD is 30 April. Confirm the accounting reference date before drafting.
Re-check turnover, balance sheet total and staff numbers yearly. A fast-growing company may move from micro to small.
If assets do not equal liabilities plus equity, Companies House may reject the accounts. Also check retained profit against the loss account.
Lost authentication codes can take days to replace. Check current officers before filing.
After acceptance, keep the submission confirmation and filed PDF. The accounts become public, giving lenders, suppliers and potential investors insight into the company's financial position.
If Companies House changes forms or rules, details may be announced shortly, so review guidance each year. If needed, amended accounts can correct material errors.
Yes, directors of micro entities and small companies can file themselves with suitable accounting software. Use an accountant if you have complex transactions, overseas activity, dividends or rapid growth.
You can submit amended accounts marked as amended. Include a note explaining the change, especially if tax or dividends are affected. Amendments do not automatically remove automatic late filing penalties.
Yes. Dormant companies must file dormant company accounts and a confirmation statement until dissolved. If the company starts trading, it must stop using dormant accounts.
Yes, you can change the accounting reference date if you follow Companies House rules and act before the filing deadline. For example, moving 31 December to 31 March changes the next accounting period and future filing deadlines.
Until dissolution is complete, filing duties continue. Outstanding accounts, penalties or HMRC objections can delay strike-off, so deal with filings before closing the company.
