A limited company must deliver its accounts to Companies House every year. There is no exception for dormant and non-trading companies. A dormant company may file a dormant account. There is a late filing penalty for delivering accounts late.
File first company accounts with Companies House
If you are filing your first limited company's accounts and those accounts cover a period of more than 12 months, you must deliver them to Companies House within 21 months of the date of incorporation.
For example, your company was incorporated on 17 July 2017 and your accounting reference date is 31 July, you must submit your company accounts to Companies House before or on 17 April 2019.
For public limited company (PLC), the company accounts must be filed within 18 months of the date of incorporation or 3 months from the accounting reference date, whichever is longer. The deadline for delivery to Companies House is calculated to the exact day.
Deliver subsequent year accounts to Companies House
A limited company has 9 months after its accounting year end to file its accounts with Companies House.
For example, if your company's accounting year end is 31 December 2017, you must deliver your company accounts to Companies House by 30 September 2018.
A PLC must deliver its company accounts to Companies House within 6 months after its financial year ended.
For example, if your PLC's accounting reference date is 31 December 2017, the board of directors must deliver its accounts to Companies House by 30 June 2018.
Companies House allowed companies to change their accounting reference date. Appropriate form must be filed with Companies House.
Other Companies House filing requirements
A limited company must also submit a Confirmation statement with Companies House every 12 months. Click here for the Confirmation Statement checklist which would help you to complete your company's Confirmation Statement forms.
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