Companies House filing is becoming more software-led, and accounts preparation needs to be clean before the filing window opens. Accounts filed at Companies House become part of the public record, so the final review should consider more than arithmetic. This guide covers public register review for UK companies that want fewer surprises at approval and submission.

For wider context, use Year-end and annual accounts . If the topic affects a filing deadline, software choice or tax treatment, confirm the live position before acting. The workflow below is designed to keep the evidence in one place so the owner, bookkeeper and accountant can all review the same record.

Official point to verify

GOV.UK accounts guidance gives current Companies House filing duties and states that from 1 April 2028 small companies and micro-entities must deliver a profit and loss account, with opt out details for publication still to be confirmed. Check the current wording in GOV.UK preparing and filing company accounts guidance before making a binding filing, software or tax decision.

What to control

AreaControlWhy it matters
Names and numbersCheck company number, registered office and director detailsAdministrative errors become public errors
Disclosure levelConfirm the correct regime and exemptionsWrong filing choices can expose or omit information
ConsistencyCompare accounts to confirmation statement and tax recordsContradictions invite questions
Final fileReview the exact file being submittedDraft and final versions can differ

Review routine

Treat the accounts file as a controlled data pack. Reconcile the trial balance, agree disclosures, confirm director approval, keep filing evidence and make sure the same figures can support HMRC, Companies House, shareholders and the accountant.

A useful review note should answer three questions: what source evidence was used, what judgement was applied, and who approved the treatment. Keep that note beside the transaction or period report rather than in a separate inbox.

Common mistakes

  • Reviewing only the internal management accounts
  • Missing an old registered office in the accounts
  • Assuming the software preview matches the final public filing

The best prevention is a short, repeated checklist. If a control is too complicated to run every month or quarter, it will probably fail when the deadline is close.

How ReAI helps

ReAI supports the handover from bookkeeping to accounts production by keeping reconciliations, journals and review evidence together. That reduces the need to rebuild annual accounts from disconnected exports. For hands-on help with setup, see Accounting Assistance for Small Businesses .

Summary

Treat Companies House accounts public register review as a recurring accounting control, not a one-off admin task. Put the source data, review owner, exception list and submission evidence in the same system before the deadline arrives. That makes compliance work easier to check and much less dependent on memory.