Companies House annual accounts: deadlines and formats
How to prepare and file annual accounts at Companies House on the correct format and on time.
Every UK limited company must file Companies House annual accounts on the public register, regardless of whether it traded or made a profit. The deadline is rigid, the penalties escalate quickly, and the format you use depends on your company size. Get those three things right and the rest is mechanical.
Deadlines
| Filing | Deadline |
|---|---|
| First accounts (incorporated to year end) | 21 months after incorporation |
| Subsequent accounts | 9 months after year end |
| Accounting reference date change | Before current period ends |
| Confirmation statement | 14 days after review date |
| Corporation tax CT600 | 12 months after year end |
Companies House and HMRC have different deadlines for the same set of accounts. Most companies prepare one set and file it with both.
Choosing the right format
Your company size determines the legal minimum disclosure. The thresholds (any two of three for two consecutive years) are:
| Size | Turnover | Balance sheet total | Average employees |
|---|---|---|---|
| Micro-entity | <= £632,000 | <= £316,000 | <= 10 |
| Small | <= £10.2m | <= £5.1m | <= 50 |
| Medium | <= £36m | <= £18m | <= 250 |
| Large | > £36m | > £18m | > 250 |
Each tier offers progressively reduced disclosure:
- Micro-entity accounts (FRS 105) - balance sheet plus footnotes; no profit and loss, no directors’ report
- Small company accounts (FRS 102 Section 1A) - balance sheet, profit and loss, limited notes, no strategic report
- Medium company accounts - full FRS 102 with reduced disclosures
- Full accounts - complete FRS 102 (or IFRS) including strategic report and directors’ report
See FRS 102 for UK SMEs and the existing micro-entity accounts guide for what each contains.
Filing methods
Companies House supports four routes:
- WebFiling for small and dormant companies
- Software filing via the Companies House API (supported by all major bookkeeping platforms)
- Joint filing with HMRC for the smallest companies
- Paper as a last resort and only for large or complex filings
Paper filings still require the original signed copy and arrive several days slower. Electronic filing is recommended for all but the most complex group accounts.
Late filing penalties
Penalties are charged automatically and double if you are late two years running.
| How late | Private company | Public company |
|---|---|---|
| Up to 1 month | £150 | £750 |
| 1-3 months | £375 | £1,500 |
| 3-6 months | £750 | £3,000 |
| Over 6 months | £1,500 | £7,500 |
Persistent late filing also risks the company being struck off the register and the directors being disqualified.
Practical preparation steps
- Reconcile every balance sheet account before the year end
- Post depreciation, accruals and prepayments through the period close
- Confirm the directors’ report (if required)
- Run a final trial balance and lock the period in software
- Generate iXBRL-tagged accounts for joint filing with HMRC
- Approve and sign the accounts at a board meeting before filing
Closing thoughts
Companies House transparency requirements increased after the Economic Crime and Corporate Transparency Act, and software filing is now the default. The internal pages on filing accounts at Companies House and year-end deadlines cover the operational detail. The Companies House filing guidance is updated whenever requirements change. See pricing for accounts production built into your bookkeeping.