Companies House Filing Obligations for UK Limited Companies

Annual Accounts

Private limited companies must deliver their annual accounts to Companies House within nine months of the accounting reference date (ARD). The accounts must comply with either full UK GAAP, FRS 102, or the small-company regime under FRS 102 Section 1A — whichever applies to your size band. First-year companies have 21 months from incorporation or three months from the ARD, whichever is longer.

Filing abbreviated or micro-entity accounts is permitted where your company qualifies, but the reduced disclosure is for the public register only; full accounts are still required for shareholders and HMRC. Ensure your accounts are signed and dated by a director before submission.

Confirmation Statement

The confirmation statement (CS01) must be filed at least once every 12 months and confirms that the information held on the public register — including registered office, SIC codes, share capital, and PSC details — is accurate as of the statement date. There is no charge for filing online; a £34 fee applies for paper filing.

The deadline is 14 days after the 12-month review period ends. Missing it is a criminal offence for both the company and its directors. It is good practice to file the confirmation statement well before year end so that any corrections are visible to banks and counterparties reviewing your company file.

Officer and Share Changes

Any change to directors, secretaries, or registered office must be notified to Companies House promptly — typically within 14 to 28 days depending on the change type. Share allotments (SH01), transfers, and changes to share capital each require separate forms.

Lenders and credit-reference agencies monitor the register continuously. Stale or incorrect officer information can delay finance applications and raise due-diligence flags, so keeping the register current is commercially as well as legally important.

Penalties for Late Filing

Late accounts attract automatic civil penalties ranging from £150 (up to one month late) to £1,500 (more than six months late) for private companies. Repeat lateness in consecutive years doubles the penalty. Companies House may also move to strike the company off the register if it believes it is no longer trading — a process that can catch directors off-guard if correspondence goes unread.

There is no appeals mechanism for late-filing penalties except where extraordinary circumstances can be evidenced. Building filing reminders into your accounting calendar is the most reliable safeguard.

Practical Filing Calendar

A straightforward calendar approach works for most SMEs: set reminders for the ARD, accounts deadline (nine months later), and confirmation statement due date. Where your accountant files on your behalf, confirm in writing who holds responsibility and what their lead time requires.

• Accounts: 9 months after ARD (private company)
• Confirmation statement: within 14 days of the review period end
• Corporation tax return: 12 months after the accounting period end
• Corporation tax payment: 9 months and 1 day after the period end

If your financial year changes, deadlines shift accordingly — confirm the new dates with Companies House directly or with your accountant.