Annual accounts
[CONTENT REVIEW] Statutory annual accounts report a company's finances for its financial year. Dormant companies also have filing obligations.
Last checked:
This is the date the official sources were checked, not an approval date.
Who needs to do this, and who is responsible?
[CONTENT REVIEW] This guide covers private limited companies. Directors must approve the accounts and retain legal responsibility even when an accountant prepares and files them.
When is it due?
[CONTENT REVIEW] First accounts are normally due 21 months after incorporation. Later accounts are normally due nine months after the financial year ends. Check Companies House for the exact date, especially after changing the accounting period.
What does it cost?
[CONTENT REVIEW] Ordinary annual accounts have no Companies House filing fee. Special company types may have a fee; check the schedule. Software or accountant charges are separate.
What you need
- [CONTENT REVIEW] The approved accounts in the format required for your company.
- [CONTENT REVIEW] Companies House sign-in details and the company authentication code for online filing.
How to do it
- [CONTENT REVIEW] Confirm the accounting period and the accounts your company must prepare.
- [CONTENT REVIEW] Obtain director approval and choose a supported Companies House filing route.
- [CONTENT REVIEW] Submit the accounts and check that Companies House has accepted them.
What happens if it is late?
[CONTENT REVIEW] Private-company late-filing penalties start at £150 and increase with delay. Penalties double after two successive late financial years; persistent non-filing can also lead to strike-off.
Official guidance
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