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. This guide sits within our wider year-end and annual accounts hub, which covers the whole cycle from closing the books to final submission.
Deadlines
Annual accounts have a fixed timetable tied to your accounting reference date (ARD), the date Companies House records as your company’s year end. Miss it and penalties apply automatically, so it pays to work backwards from these dates.
| 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. For a calendar that brings VAT, PAYE, Corporation Tax and Companies House together in one place, see our key filing deadlines for UK businesses.
Choosing the right format
Your company size determines the legal minimum disclosure. For financial years beginning on or after 6 April 2025, the thresholds (any two of three for two consecutive years) are:
| Size | Turnover | Balance sheet total | Average employees |
|---|---|---|---|
| Micro-entity | <= £1m | <= £500,000 | <= 10 |
| Small | <= £15m | <= £7.5m | <= 50 |
| Medium | <= £54m | <= £27m | <= 250 |
| Large | > £54m | > £27m | > 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
A company can usually elect to file the minimum its size allows, even if it prepares fuller accounts internally for shareholders or lenders. Filing the smallest permitted format keeps less commercial information on the public register, which is why most owner-managed companies file micro-entity or small accounts.
See FRS 102 for UK SMEs, our guide to filing micro-entity accounts under FRS 105, and the side-by-side micro-entity versus small company accounts comparison to decide which regime fits. The existing micro-entity accounts guide explains 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, and it gives you an instant submission receipt rather than relying on the post. Our walkthrough on filing accounts with Companies House covers each method in practice.
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 |
Penalties apply even if your accounts are eventually filed correctly, and an appeal succeeds only in genuinely exceptional circumstances. Persistent late filing also risks the company being struck off the register and the directors being disqualified.
Practical preparation steps
A clean close makes the filing itself trivial. The heavy lifting happens before you ever touch the Companies House service:
- 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
For a fuller run-through, follow our guide to preparing statutory accounts and the step-by-step year-end checklist for UK limited companies.
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 bookkeeping with year-end preparation in every plan.