When Do I Need to File Company Accounts with Companies House

Introduction

Filing annual accounts is one of the key responsibilities of company directors. Companies House uses this information to maintain transparency about a company’s financial health. The accounts also help shareholders, investors, and creditors assess the performance and financial position of the business.

The deadline for filing depends on whether it is your company’s first set of accounts or a subsequent filing. Knowing these dates ensures you stay compliant and avoid late fees.

When you must file your first company accounts

A new limited company must file its first set of accounts within 21 months of the date it was incorporated.

For example:

If your company was incorporated on 1 January 2024, your first accounts must be filed by 1 October 2025.

However, if you start trading soon after incorporation, it is a good idea to prepare your accounts sooner to keep on top of tax and compliance obligations.

Once your first accounts are filed, future submissions follow a shorter annual cycle.

Filing deadlines for subsequent years

After your first filing, all future sets of company accounts must be delivered to Companies House within nine months of your company’s accounting year end.

Your company’s year end is called the accounting reference date (ARD). This date is automatically set as the last day of the month in which the company was incorporated.

For example:

If your company was incorporated on 1 January 2024, your accounting reference date will be 31 January each year.

Your next set of accounts will then be due by 31 October the following year.

Companies House will send reminders by email or post, but it is the director’s responsibility to ensure the accounts are filed on time.

How to check your filing deadline

You can check your company’s filing deadline at any time by searching for your company name on the Companies House website. The public record shows your accounting reference date, the due date for your next accounts, and whether previous filings are up to date.

Your accountant can also confirm these dates and help you plan ahead so that accounts are prepared and submitted on time.

What happens if you change your accounting reference date

You can change your accounting reference date if you want to shorten or extend your financial year. For example, you might do this to align your year end with a parent company or tax year.

To change it, you must notify Companies House before your filing deadline. There are limits on how often you can extend your financial year, and extensions are usually granted only once every five years unless there are exceptional circumstances.

Your new accounting period will then determine when your next set of accounts is due.

How to file your company accounts

Most companies now file accounts online through the Companies House portal or accounting software that connects directly to Companies House. You can also file by post, but online filing is faster and provides instant confirmation of receipt.

When filing, you must include:

A balance sheet signed by a director.

A profit and loss account.

Notes explaining figures or accounting policies.

A director’s report (for larger companies).

Small or micro companies can file simplified accounts, which require less detailed information.

Deadlines for micro and dormant companies

The same nine-month rule applies to all companies, regardless of size, but smaller businesses may submit shorter versions of their accounts.

Micro entities (with turnover under £632,000 and fewer than 10 employees) can file abridged accounts.

Dormant companies (that have not traded) must still file dormant accounts each year, showing that no significant transactions have taken place.

Even if your company is dormant, you must meet the same filing deadline to avoid penalties.

Penalties for late filing

Companies House automatically issues penalties if you miss the filing deadline. The fines increase depending on how late the accounts are submitted:

Up to 1 month late: £150.

1 to 3 months late: £375.

3 to 6 months late: £750.

More than 6 months late: £1,500.

If you file late two years in a row, the penalty doubles.

The penalty applies even if your company is making a loss or not trading, so timely submission is always essential.

Example

A company with a year end of 31 March 2024 must file its accounts by 31 December 2024. If it submits the accounts on 15 February 2025, the delay of over six weeks results in a £375 penalty.

Penalties for limited liability partnerships (LLPs)

LLPs must follow the same deadlines and penalties as limited companies. The designated members of the LLP are legally responsible for ensuring timely filing.

The link between Companies House and HMRC

Companies House and HMRC operate separately, but their deadlines are connected.

Accounts are filed with Companies House to meet legal reporting obligations.

Corporation Tax returns and company accounts are filed with HMRC to meet tax obligations.

While the deadlines may differ slightly, an accountant can prepare both at the same time to streamline the process.

How an accountant can help

An accountant ensures your company’s accounts are accurate, compliant, and filed on time. They can:

Prepare statutory accounts under the correct accounting standards.

File accounts electronically with Companies House and HMRC.

Monitor deadlines to prevent penalties.

Advise on extending or shortening your financial year.

Handle correspondence with Companies House if issues arise.

Having an accountant reduces the risk of filing errors and allows you to focus on running your business.

Example scenario

James runs a small consultancy and incorporated his company on 15 July 2023. His first accounts are due by 15 April 2025. His accountant prepares the accounts in February 2025 and files them online well before the deadline. Because everything is accurate and on time, James avoids penalties and can also submit his Corporation Tax return to HMRC smoothly.

Common mistakes to avoid

Confusing the Companies House deadline with HMRC’s Corporation Tax deadline.

Leaving accounts preparation until the last minute.

Forgetting to file dormant accounts for an inactive company.

Assuming a small company does not need to file accounts.

Setting reminders and using accounting software or professional support helps avoid these issues.

Conclusion

You must file your company accounts with Companies House within nine months of your financial year end, or within 21 months of incorporation for your first accounts. Missing the deadline leads to automatic fines and potential reputational damage.

Keeping organised records and planning ahead will make the filing process smooth and stress free. Whether you are a new director or an experienced business owner, using an accountant or filing online early ensures your company stays compliant and avoids unnecessary penalties.