Filing of company’s accounts and reports
Filing of company’s accounts and reports

The following Corporate guidance note provides comprehensive and up to date legal information covering:

  • Filing of company’s accounts and reports
  • Brexit impact
  • Time limits for filing accounts and reports with Companies House
  • Small companies
  • Extension of small companies exemption to ineligible group companies—directors' report
  • Micro-entities
  • Filing requirements of companies outside the small companies regime
  • Unlimited companies

The directors of a company have a duty to deliver its accounts and reports for each financial year to Companies House, subject to the exemptions for certain unlimited companies (see: Unlimited Companies) and dormant subsidiaries (see Practice Note: Dormant companies—accounts and audit—Dormant company exemption from the requirement to file accounts).

According to the status of the company in the financial year in question, there will be some variation in the form and content of the accounts and reports that are filed.

For a general overview of the Companies Act 2006 (CA 2006) provisions governing company annual accounts and reports, see Practice Note: Accounts and reports—an outline of the statutory framework.

Brexit impact

The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports.

Time limits for filing accounts and reports with Companies House

The directors of a company must deliver its accounts and reports to Companies House each financial year. The exact requirements in relation to filing accounts and reports vary, according to whether the company qualifies as small, medium-sized, quoted or unquoted. In relation to these requirements and for further information on whether they apply to a particular company, see Practice Notes: The small companies regime , The medium-sized companies regime , The quoted companies regime and The unquoted companies regime.

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