Companies House Annual Accounts UK: Filing Guide 2026
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Running a limited company in the UK comes with a set of yearly obligations, and filing annual accounts at Companies House is one of the most important. Every company on the register, whether actively trading or dormant, has to submit accounts that show its financial position for the year.
Get it right and the process is fairly routine. Get it wrong, or leave it too late, and you can end up with automatic penalties, a black mark on the public register, and in serious cases director disqualification or strike-off proceedings.
This guide walks through what accounts need to be filed, who has to file them, what goes inside each section, the timing rules you need to know, and how to approach the filing itself. It is written for directors, company secretaries, and small business owners who want a clear picture before they start.
Overview
Annual accounts, sometimes called statutory accounts, are a set of financial statements that every limited company registered in England and Wales has to prepare at the end of its financial year. They are governed primarily by the Companies Act 2006, which sets out what must be included, who has to sign them off, and how they are made public.
Two copies are typically produced: a full set for the shareholders (and HMRC, as part of the company tax return), and a version filed at Companies House, which becomes part of the public record on the company information service. The level of detail required depends on the size of the company.
Micro-entities and small companies can usually file abridged or filleted accounts with less detail, while medium and large companies have to file a fuller set including a directors' report and, in most cases, an auditor's report. Dormant companies have a simplified filing route of their own.
Key steps
- Confirm your accounting reference date. Every company has an accounting reference date (ARD), which is usually the last day of the month your company was incorporated in. Your first accounts cover the period from incorporation to the ARD, and subsequent accounts cover a full twelve months. You can check or change this date through your Companies House account if needed.
- Work out which accounts regime applies. The format of accounts you file depends on whether your company qualifies as a micro-entity, small, medium or large, based on turnover, balance sheet total and employee numbers. Smaller companies can file simpler accounts, while larger ones face more detailed disclosure and, in many cases, a statutory audit. Getting the classification right at the start saves rework later.
- Prepare the financial statements. The core documents are the balance sheet, the profit and loss account (unless you qualify for exemption from filing it), notes to the accounts, and, where required, a directors' report and auditor's report. These have to comply with UK accounting standards such as FRS 102 or FRS 105, and the balance sheet must be signed by a director before filing.
- File before the deadline. For most private limited companies, accounts are due at Companies House nine months after the accounting reference date. For a company's very first accounts covering more than twelve months, the deadline is twenty-one months after incorporation. Public companies have shorter deadlines. Late filing triggers an automatic penalty that increases the longer you leave it.
- Submit online where possible. Companies House encourages online filing through its WebFiling service or compatible accounting software, and paper filing is being phased out under recent reforms. Online submission gives you an instant receipt and reduces the risk of rejection. Keep a copy of the filed accounts and the confirmation reference with your company records.
Common questions
Q Who has to file annual accounts at Companies House?
Every limited company registered in the UK has to file annual accounts, including dormant and non-trading companies. Limited liability partnerships also have to file. The obligation sits with the directors, who are personally responsible for ensuring the accounts are accurate and submitted on time. Sole traders and ordinary partnerships do not file at Companies House because they are not registered there in the same way.
Q What is the deadline for filing accounts?
For an established private limited company, the deadline is nine months after the end of the financial year. For a public company it is six months. A company's first set of accounts, covering more than twelve months, must normally be filed within twenty-one months of incorporation. It is worth diarising the deadline well in advance, because extensions are only granted in limited circumstances.
Q What happens if I file late?
Companies House issues an automatic late filing penalty that increases on a sliding scale depending on how late the accounts are and whether the company is private or public. Repeated late filing within two years doubles the penalty. Persistent failure to file can lead to the company being struck off the register and directors facing disqualification proceedings. Check gov.uk for current penalty amounts.
Q Do dormant companies still have to file?
Yes. A dormant company, one that has had no significant accounting transactions during the year, still has to file dormant company accounts each year. These are much simpler than full accounts and in many cases can be submitted using a short online form. Failing to file dormant accounts carries the same penalties as failing to file full accounts.
Q Do my accounts need to be audited?
Not always. Many small companies qualify for audit exemption if they meet the size thresholds set out in the Companies Act 2006, relating to turnover, balance sheet total and employee numbers. Companies in certain regulated sectors, public companies, and subsidiaries of larger groups often cannot claim exemption. If in doubt, speak to an accountant or check the current thresholds on gov.uk.
Q Are filed accounts available to the public?
Yes. Anything filed at Companies House appears on the public register and can be viewed free of charge through the Companies House service. This is why many small companies file filleted or abridged accounts, which include the minimum required information. Accounts filed with HMRC as part of the company tax return are not public.
Q Can I correct accounts after they have been filed?
You can file amended accounts if you discover a mistake, but the process is more involved than simply resubmitting. The revised accounts have to be clearly marked as amending the original and cover the same period. Because this creates a visible trail on the public record, it is worth checking everything carefully before the initial submission rather than relying on correction afterwards.
Sources
This guide is based on primary UK law and official guidance.
- Guidance · Companies HouseCompanies House: File your accounts and company tax returngov.uk
- Guidance · Companies HouseCompanies House: Accounts guidancegov.uk
- LegislationCompanies Act 2006legislation.gov.uk
- Guidance · Companies HouseFind and update company informationfind-and-update.company-information.service.gov.uk
Legal disclaimer
This article is for general information only. It is a tool to help you find your way — not legal advice, and not a substitute for speaking to a qualified adviser about your situation.