Filing Accounts with Companies House

Every UK company must deliver its annual accounts to Companies House each year. The accounts become a public record, available for anyone to view. Filing on time and in the correct format is a legal obligation for every director.

Filing Deadlines

The deadline depends on whether the company is filing for the first time or for a subsequent financial year.

The accounting reference date (ARD) determines when the financial year ends. By default, it is the last day of the month in which the anniversary of incorporation falls. The ARD can be changed by filing form AA01.

Types of Accounts

The level of detail required in the accounts depends on the size of the company. These thresholds apply to financial years beginning on or after 6 April 2025.

A company qualifies for a size category if it meets at least two of the three criteria in the financial year (and the preceding year for subsequent years).

Micro-Entity Accounts

Micro-entity accounts are the simplest form of statutory accounts. They include:

• An abridged balance sheet with very limited line items
• No profit and loss account filed at Companies House, until the profit and loss filing requirement starts on 1 April 2028
• No directors’ report
• No notes to the accounts (other than a guarantee note if applicable)

Small Company Accounts

Small companies can file abridged accounts or filleted accounts at Companies House:

• Abridged accounts omit certain balance sheet and profit and loss items (requires unanimous shareholder consent)
• Filleted accounts omit the profit and loss account and directors’ report from the public filing (the full accounts are still prepared for shareholders)

From 1 April 2028 all accounts must be filed through commercial software. The planned requirement for small companies to file a profit and loss account has been paused, so abridged and filleted accounts remain available.

Medium and Large Company Accounts

Medium and large companies must file full accounts including:

• Balance sheet
• Profit and loss account
• Notes to the accounts
• Directors’ report
• Strategic report (large companies)
• Auditor’s report (unless exempt)

Filing Methods

Accounts filed with HMRC as part of the Company Tax Return must be in iXBRL (inline eXtensible Business Reporting Language) format. Most accounting software produces iXBRL-tagged accounts automatically.

Late Filing Penalties

Companies House automatically imposes civil penalties on companies that file their accounts late. The penalty is calculated from the day after the filing deadline.

Private Company Penalties

PLC Penalties

If accounts are filed late in two consecutive financial years, the penalty is doubled.

The penalty is imposed on the company, not the directors personally. However, persistent failure to file can lead to the directors being prosecuted and personally fined, or the company being struck off the register.

Filing Checklist

1. Confirm the filing deadline by checking the accounting reference date on the Companies House register
2. Determine the correct account type based on the company’s size category
3. Prepare the accounts in accordance with the applicable accounting standard (FRS 102, FRS 105 for micro-entities, or full IFRS)
4. Have the accounts approved by the board and signed by a director
5. Obtain an auditor’s report if the company requires an audit
6. File the accounts using the Companies House online service, software or paper
7. Retain confirmation of filing (Companies House issues an acknowledgement)

Accounts vs Tax Return

Filing accounts at Companies House is separate from submitting the Company Tax Return (CT600) to HMRC. Both must be done, but they have different deadlines:

Directors should ensure that both filings are completed on time, as penalties apply independently for each.