Companies House Filing Requirements

Every UK limited company and LLP must file certain documents with Companies House. Here's what's required, when it's due, and what happens if you miss the deadline.

Annual Accounts

Every company must file annual accounts with Companies House. These give a snapshot of the company's financial position. The deadline depends on the company type:

  • Private companies — 9 months after the accounting reference date (financial year end)
  • Public companies (PLCs) — 6 months after the accounting reference date
  • First accounts — 21 months from incorporation (private) or 18 months (PLC)

Types of Accounts

The level of detail required depends on company size:

Size Turnover Balance Sheet Employees What's Filed
Micro-entityUp to £632kUp to £316kUp to 10Simplified balance sheet only
SmallUp to £10.2mUp to £5.1mUp to 50Abridged or full accounts
MediumUp to £36mUp to £18mUp to 250Full accounts (some exemptions)
LargeAbove £36mAbove £18m250+Full audited accounts

A company must meet at least two of the three criteria (turnover, balance sheet, employees) to qualify for a particular size category.

Confirmation Statement

Every company must file a confirmation statement (formerly the annual return) at least once every 12 months. This confirms that key company information held by Companies House is up to date, including:

  • Registered office address
  • Directors and secretary details
  • Shareholder information and share capital
  • SIC codes (industry classification)
  • People with significant control (PSCs)

The filing fee is £13 (online) or £40 (paper). The due date is 14 days after the review period ends.

Changes to Report

Companies must also notify Companies House of certain changes within specific timeframes:

  • New director appointed — within 14 days
  • Director resigned — within 14 days
  • Change of registered address — within 14 days (takes effect on filing)
  • Change of company name — requires special resolution, filed with Companies House
  • Change of accounting reference date — file form AA01
  • Share allotment — within one month
  • PSC changes — within 14 days of the company being notified

Late Filing Penalties

If annual accounts are filed late, Companies House automatically imposes a penalty:

How Late Private Company Public Company
Up to 1 month£150£750
1-3 months£375£1,500
3-6 months£750£3,000
Over 6 months£1,500£7,500

Penalties are doubled if accounts are late two years in a row. These penalties cannot be appealed except in very limited circumstances.

What Happens if You Don't File at All?

If a company fails to file accounts or a confirmation statement, Companies House can:

  • Strike off the company — remove it from the register (the company ceases to exist)
  • Prosecute directors — directors can be personally fined or given a criminal record
  • Disqualify directors — preventing them from acting as a director of any company

Filing Online vs Paper

Most filings can be made online through the Companies House WebFiling service. Online filing is faster, cheaper, and gives you an extra month for annual accounts (the deadlines above assume online filing).

Key Filing Deadlines Summary

  • Annual accounts (private): 9 months after year end
  • Annual accounts (PLC): 6 months after year end
  • Confirmation statement: Every 12 months (14 days to file after review date)
  • Director changes: 14 days
  • Address changes: 14 days
  • PSC changes: 14 days
  • Share allotments: 1 month