Two filings every UK company makes each year – even when it is not trading.
Annual accounts
Every Ltd, PLC and LLP files annual accounts at Companies House, and a Ltd also sends them to HMRC with its tax return. The format depends on size:
- Micro-entity – the simplest format (from April 2025: turnover up to £1m, balance sheet up to £500k, up to 10 employees).
- Small company – abridged accounts without a statutory audit.
- Dormant accounts – for companies with no transactions.
Deadlines
- Private company: 9 months after the year end.
- First accounts: 21 months after incorporation.
- PLC: 6 months after the year end.
Companies House charges automatic late filing penalties from £150, doubled for repeat late filing. Persistent failure can lead to the company being struck off.
Confirmation Statement
At least once every 12 months the company confirms its registered office, directors, shareholders, people with significant control, SIC codes and registered email address. It is due within 14 days of the end of the review period and carries a Companies House fee.