Directors approval before Companies House filing
Keep Companies House accounts approval evidence clear with final drafts, review points and filing receipts.
Companies House filing is becoming more software-led, and accounts preparation needs to be clean before the filing window opens. Accounts are a directors responsibility, so approval evidence should not be an informal afterthought. This guide covers director approval before filing 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
| Area | Control | Why it matters |
|---|---|---|
| Final draft | Send the exact accounts that will be filed | Directors approve a version, not a concept |
| Questions | Resolve material review points before signing | Unanswered queries weaken the approval trail |
| Signature | Record the approving director and date | The balance sheet needs proper approval |
| Submission | File only after approval and save the receipt | Approval and filing evidence belong together |
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
- Filing from a draft marked subject to review
- Getting verbal approval with no record
- Changing journals after approval without re-approval
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 Directors approval before Companies House filing 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.