Home > Companies House Updates

Published 10.10.2025

The annual accounts filing process at Companies House is one of the cornerstones of the UK’s corporate transparency regime. While the obligation to submit accounts is a statutory requirement under the Companies Act 2006, the implications go far beyond compliance. For directors, shareholders, lenders, investors, and even competitors, these filings form part of the public record, painting a picture of a company’s health, stability, and governance.

The United Kingdom is often praised for the openness of its corporate register. Unlike in many jurisdictions, much of the information lodged with Companies House can be accessed free of charge, allowing anyone to scrutinise a company’s financial standing. This accessibility means that an error, omission, or delay in filing is not just an administrative hiccup — it is a visible signal that can erode trust and raise questions about competence.

As we move into the 2025/2026 reporting cycle, changes in filing technology, increased integration with HMRC systems, and heightened expectations for accuracy make it more important than ever for directors to understand their obligations. This guide explores, in depth, how to prepare, approve, and file your company’s annual accounts — whether you are running a small private limited company, a public limited company with global investors, or a dormant entity keeping its registration current.

Table of Contents

1. Why Annual Accounts Matter

2. Who Must File Annual Accounts

3. Filing Deadlines and How They’re Calculated

4. What Your Annual Accounts Must Include

5. Filing Methods – Online, Software, and Post

6. Step-by-Step: Filing via Companies House WebFiling

7. Filing Through Accounting Software

8. First-Year and New Company Filing Rules

9. Dormant Company Filing Requirements

10. Special Rules for Limited Liability Partnerships

11. Approval and Authorisation Before Submission

12. Late Filing Penalties – Full Breakdown

13. Common Reasons for Rejected Accounts

14. How to Avoid Mistakes and Delays

15. Changing Your Accounting Reference Date

16. Filing with HMRC and Companies House Together

17. Getting Professional Help

18. Best Practices for Smooth Filing

Annual accounts are more than numbers on a page. They are the definitive record of a company’s performance over its financial year, capturing assets, liabilities, revenues, expenses, and, ultimately, profitability. But they also serve a narrative function. Through the directors’ report, accompanying notes, and, for larger entities, auditor statements, they tell a story about strategy, governance, and resilience.

For investors, these documents can be a decisive factor in choosing whether to provide capital. For lenders, they inform credit decisions. For suppliers, they offer insight into whether a company is a reliable partner. In regulated sectors, accounts can influence licensing decisions or compliance ratings.

In the UK, these filings are not hidden away in confidential government databases. Once accepted by Companies House, they become part of a public register accessible worldwide. That transparency cuts both ways: it builds trust when the accounts are timely, accurate, and complete, but it can undermine confidence if they are late, inconsistent, or non-compliant.

Consider two companies in the same sector. One submits its accounts ahead of the deadline each year, with clear, consistent figures and explanatory notes. The other files late, with minimal disclosure. To the outside observer — whether a journalist, competitor, or potential customer — the first will appear organised and trustworthy; the second may raise concerns about competence or stability. This reputational dimension is one of the reasons why filing is about more than avoiding fines.

The obligation to file annual accounts applies to a broad range of entities. Every company incorporated under UK law — whether in England, Wales, Scotland, or Northern Ireland — must comply. This includes private limited companies (Ltd), public limited companies (PLC), and limited liability partnerships (LLPs). Certain overseas companies with a UK establishment are also caught by these rules.

Importantly, the obligation does not depend on whether the company has traded. A start-up that has yet to make a sale, a holding company that exists solely to own shares in subsidiaries, or a dormant company with no activity — all must submit accounts appropriate to their status.

Dormant accounts, while far simpler than trading accounts, still serve a function. They confirm that the company remains legally constituted and that no unexpected transactions have occurred. Failing to file them is treated in the same way as failing to file full accounts: it attracts automatic penalties and can lead to strike-off.

For LLPs, the rules are similar but with structural differences in how members’ responsibilities are defined. Designated members carry the legal responsibility for ensuring timely filing, and penalties for late submission apply to the LLP as a whole.

Meeting the deadline for filing accounts is one of the most basic, yet most frequently breached, compliance requirements. The deadline is calculated based on the end of your financial year — also known as your accounting reference date (ARD).

For a private limited company, the accounts must be filed within nine months of the ARD. For a public limited company, the deadline is shorter — just six months. The distinction reflects the higher public interest in the timely disclosure of financial information for companies that can offer shares to the public.

First-year deadlines operate differently. A newly incorporated company has 21 months from the date of incorporation to file its first set of accounts, or three months from its first ARD, whichever is longer. This gives breathing room to set up accounting systems and complete an extended first accounting period.

For example, if a company is incorporated on 15 April 2025 with an ARD of 30 April, its first accounts will cover the period from incorporation to 30 April 2026. The filing deadline will be 21 months from incorporation — 15 January 2027 — unless the ARD is changed.

Missing the deadline, even by a single day, triggers an automatic penalty. There is no grace period, and “the cheque is in the post” is not a defence.

The contents of annual accounts vary depending on the size and type of company, but they generally follow a consistent structure.

At the core is the balance sheet, a snapshot of the company’s assets, liabilities, and equity at year-end. Alongside it sits the profit and loss account (also called the income statement), which shows the company’s revenues, expenses, and resulting profit or loss over the financial year.

Notes to the accounts are not mere formalities; they provide the context that turns figures into a story. They can explain unusual transactions, detail accounting policies, and disclose commitments or contingencies not visible on the face of the statements.

Most companies must also include a directors’ report, outlining principal activities, business review, and future prospects. For larger companies, an auditor’s report is required, providing independent assurance that the accounts give a true and fair view.

Small companies and micro-entities benefit from reduced disclosure requirements, but the basics — balance sheet, notes, and, in many cases, a directors’ report — remain mandatory.

In the digital age, most companies file online through the Companies House WebFiling service or compatible accounting software. Online filing offers speed, built-in validation checks, and instant confirmation of receipt. For companies with straightforward accounts, it can be completed in a single sitting.

Accounting software integration is becoming increasingly common. Platforms such as Xero, QuickBooks, and Sage allow accounts to be prepared and submitted directly, often alongside the corporation tax return to HMRC. This reduces duplication of effort and minimises the risk of discrepancies between the two filings.

Postal filing is still accepted for certain types of accounts — particularly more complex formats that the online system cannot handle. However, it carries inherent risks: longer delivery times, the possibility of documents being lost in transit, and no immediate feedback on errors.

In every case, the responsibility for timely, accurate filing rests with the company and its directors. Outsourcing the process to an accountant or company secretary does not remove that obligation.

For many directors, WebFiling is the default method of submission. It is straightforward, secure, and available 24/7. Yet the apparent simplicity masks a process that still requires precision and forethought.

The first step is to log in using your Companies House password and authentication code. The authentication code is a six-character alphanumeric key unique to your company. It functions as a digital signature; without it, no submission can be made. If it has been lost or forgotten, it must be requested well in advance, as delivery is by post to the company’s registered office.

Once inside the system, you are prompted to select the type of accounts you wish to file. The interface will guide you through data entry or document upload, depending on the format. While the system does run basic validation checks — for example, ensuring that the balance sheet balances — it does not verify the accuracy of the figures themselves. Errors in classification or disclosure can still slip through.

A final review screen allows you to check the information before committing to submission. At this stage, any corrections must be made manually; there is no automated reconciliation with your internal accounting records. Only once the submission is complete and accepted will you receive an email confirmation. This email is worth keeping alongside your internal records as proof of compliance.