Companies House Filing Requirements

Companies House Filing

The legal obligations for UK companies to submit annual accounts, confirmation statements, and other documents to Companies House.

Every UK company must file certain documents with Companies House on a regular basis. The two most important filings are annual accounts and the confirmation statement (formerly the annual return). Failure to file on time is a criminal offence and can result in the company being struck off the register.

Annual accounts must be filed within 9 months of the financial year end for private companies, or 6 months for PLCs. The level of detail required depends on the company's size: micro-entities file the least, while large companies must file full audited accounts.

The confirmation statement must be filed at least once every 12 months and confirms key company information is up to date: registered office, directors, shareholders, SIC codes, and persons with significant control.

BORSCH.AI monitors Companies House filing patterns for all 5.9 million UK companies, identifying late filers, changes in accounts category, and patterns that may indicate financial distress or corporate governance issues.

Frequently Asked Questions

What happens if you file accounts late?

Late filing results in automatic penalties: £150 for up to 1 month late, rising to £1,500 for over 6 months late (doubled for PLCs). Persistent non-filing can lead to compulsory strike-off and director disqualification.

What accounts must a micro-entity file?

Micro-entities (turnover ≤£632,000, assets ≤£316,000, ≤10 employees) can file abbreviated accounts with just a balance sheet and limited notes. No profit & loss account or directors' report is required.

Is the confirmation statement the same as the annual return?

The confirmation statement replaced the annual return in June 2016. It serves a similar purpose (confirming company details are correct) but is simpler and costs £13 to file online.

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Data sourced from 53 official UK government and regulatory bodies including Companies House, FCA, HMRC, and Land Registry. Updated daily.