A company's individual accounts or group accounts prepared in accordance with the Companies Act 2006.

Individual accounts of a company prepared in accordance with the requirements of CA 2006, s 396. Companies Act individual accounts must comprise a balance sheet as at the last day of the financial year, and a profit and loss account.

The Companies Acts are a collection of the laws relating to companies in England and Wales with the Companies Act 2006 (CA 2CA 2006006) as the major statute consolidating many of the rules governing companies.

An executive agency of the Department of Business, Energy and Industrial Strategy (BEIS), the term is often interchangeable with references to the Registrar of Companies. Companies House incorporates and dissolves companies maintains the public register of companies incorporated in England, Wales, Scotland and Northern Ireland. For further information, visit its website.

Companies House and HM Revenue and Customs (HMRC) have announced that their joint online filing service will close on 31 March 2026. From 1 April 2026, companies will need to file their annual accounts with Companies House using third-party software, Companies House's web services, or paper filing, while Company Tax Returns must be filed with HMRC using commercial software. Companies are advised to download and save at least three years of account filings, as access to previous filings on the joint service will no longer be available after 1 April 2026. Companies will receive at least 21 months' notice before this change comes into effect. HMRC has also published guidance on preparing for the closure of the online service.

Companies House has announced its 2024-25 Christmas and New Year opening times.

Companies House has announced that, from 13 October 2025, customers will need to use GOV.UK One Login to access their WebFiling accounts. Users are required to link their existing WebFiling accounts to GOV.UK One Login, with each account able to connect to only one login. Anyone sharing access to an account will need to create separate GOV.UK One Login accounts using different email addresses. The new system provides enhanced security through two-factor authentication and will eventually replace all other GOV.UK sign-in methods, including Government Gateway. In preparation for the change, users are advised to update their email addresses and set up their GOV.UK One Login accounts ahead of the October 2025 deadline.

Companies House has announced that the government will implement the accounts filing reforms introduced by the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023) from April 2028, following a decision by Small Business Minister, Blair McDougall, to proceed with the measures after stakeholder engagement. The reforms will require all companies to file annual accounts using commercial software in iXBRL format, require small companies and micro-entities to file profit and loss accounts while allowing them to opt out of public disclosure of that information, and introduce measures intended to improve the transparency, accuracy and reliability of information on the companies register, support business decision-making, modernise reporting practices and help tackle economic crime.

The Chief Executive and Registrar of Companies House, Louise Smyth, has announced several changes that will be introduced from March 2024, following the implementation of the Economic Crime and Corporate Transparency Act (ECCTA 2023) in October 2023. The changes seek to bolster the Companies House intelligence functions in an effort to aid victims of fraud is new and improved ways.

Companies House has announced the proposed timing for implementation of certain changes to company law made by the Economic Crime and Corporate Transparency Act 2023 (ECCTA 2023). Implementation of the changes requires secondary legislation and so is dependent on Parliamentary timetables. It will not occur before 4 March 2024.

Companies House has announced a postponement to the launch of their authorised agent registration service, which forms part of the implementation strategy for the Economic Crime and Corporate Transparency Act (ECCTA) 2023. The timeline for this specific service will be revised with a new implementation date to be confirmed.

Companies House has announced fee changes effective 1 February 2026, following its annual review to ensure that fees reflect the cost of delivering services. Under the revised structure, the incorporation digital filing fee will increase to £100, the confirmation statement digital filing fee will rise to £50 and the voluntary strike-off digital filing fee will be set at £13. Companies House stated that revenue from fees helps support company incorporation services, maintain company records and fund enforcement work carried out by the Insolvency Service.