Annual Accounts
& Statutory Filing
Every UK limited company must prepare statutory annual accounts at the end of its financial year and file them with Companies House, usually within 9 months of the year end. We prepare year-end accounts for companies, partnerships and sole traders from your financial records, ready for filing with Companies House and HMRC.
Who this is for
- Private limited companies, including dormant companies, which must still file accounts
- Newly incorporated companies preparing their first accounts
- Sole traders and partnerships who need year-end figures behind their Self Assessment returns
- Businesses whose records have fallen behind and need bringing up to date
How we help
- Prepare the statutory accounts (balance sheet, profit and loss account and notes) from your financial records
- Confirm whether your company qualifies as a micro-entity or small company, and which filing options follow from that
- Prepare the accounts for filing at Companies House and for submission to HMRC with your Company Tax Return
- Use the year-end review to raise Corporation Tax points and gaps in record-keeping early
What’s included
- Statutory accounts prepared under UK accounting standards
- A director's report where one is required (micro-entities are exempt)
- Abridged or micro-entity filing where your company qualifies and members agree
- Accounts supplied to HMRC as part of the Company Tax Return
Key dates and figures
Checked against GOV.UK on 24 September 2026. Rates and thresholds change, so confirm how they apply to your own circumstances before acting on them.
- First accounts due at Companies House
21 months after the date the company was registered
Source: Accounts and tax returns for private limited companies- Annual accounts due at Companies House
9 months after the end of the company's financial year
Source: Accounts and tax returns for private limited companies- Late filing penalty (private company)
£150 up to 1 month late, rising to £1,500 after 6 months; doubled if late 2 years in a row
Source: Prepare annual accounts: penalties for late filing- Micro-entity
Any 2 of: turnover £1 million or less, £500,000 or less on the balance sheet, 10 employees or fewer
Source: Prepare annual accounts: micro-entities, small and dormant companies- Small company
Any 2 of: turnover £15 million or less, £7.5 million or less on the balance sheet, 50 employees or fewer
Source: Prepare annual accounts: micro-entities, small and dormant companies- Director identity verification
Each director's Companies House personal code is provided with the company's next confirmation statement
Source: When you need to verify your identity for Companies House
A Family Business Brought Back Into Compliance
An established family business whose accounting and taxation affairs had become difficult after several years of inadequate record keeping and inconsistent professional advice — records reconstructed, historic Corporation Tax and VAT positions reviewed, and controls put in place.
Annual Accounts: Frequently Asked Questions
Plain answers to the questions we are asked most often.
A private limited company must file annual accounts with Companies House within 9 months of the end of its financial year. A company's first accounts are due 21 months after the date it was registered with Companies House.
The Company Tax Return has a separate deadline of 12 months after the end of the accounting period, and Corporation Tax is usually payable 9 months and one day after the period ends, so the tax is normally due before the return.
Companies House issues a penalty automatically. For a private limited company it is £150 if the accounts are up to one month late, £375 at one to three months, £750 at three to six months and £1,500 beyond six months. The penalty is doubled if the accounts are late two years in a row.
A company that does not send its accounts or confirmation statement can also be fined and struck off the register.
Many companies can use the small-company audit exemption. A company is small if it meets any two of these: turnover of £15 million or less, £7.5 million or less on its balance sheet, and 50 employees or fewer.
Some companies must be audited regardless of size, so it is worth confirming your position before relying on the exemption.
A small company can send abridged accounts to Companies House if all its members agree. These contain a simpler balance sheet and notes, which means less information about the company is publicly available.
A micro-entity can prepare simpler accounts that meet the statutory minimum and send only its balance sheet to Companies House. Full statutory accounts still go to members and to HMRC with the Company Tax Return.
Sole traders and partnerships do not file accounts at Companies House, but they still need accurate year-end figures to complete their Self Assessment tax returns. Preparing proper accounts means the figures on the return are supported by records if HMRC asks questions later.
Related services
Corporation Tax (CT600)
CT600 return preparation and filing, with available reliefs, allowances, and deadlines managed on your behalf.
Payroll & Bookkeeping
PAYE and Real Time Information payroll, workplace pension administration, and ongoing bookkeeping with management accounts.
Self Assessment
Personal tax return preparation and filing for individuals, directors, and the self-employed.
Speak to Our Team
Tell us about your business or your personal tax affairs, and we will explain how we can help.
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