Annual accounts (Companies House)
Every UK limited company must file annual accounts with Companies House – even a company with no activity.
- Deadline: 9 months after the financial year end. For the first accounts: 21 months after you registered the company (or 9 months after the period end if later).
- Late filing penalties (private company): £150 up to 1 month late, £375 for 1–3 months, £750 for 3–6 months, £1,500 over 6 months. The penalty doubles if you are late two years in a row.
Books does not file for you. Use the Profit & loss report and the accountant pack as the basis, then file through Companies House software or an accountant.
Official sources
General information, not tax or legal advice. Rates and dates change – always check GOV.UK.