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chartered certified accountants
CLIENTS page
CLIENTS page
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If your accounting period ends on the following dates (Accounting Reference Date - ARD) |
For private limited companies & LLP’s accounts are due at Companies House on the following dates (9 months after ARD) |
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Jan 31 |
Oct 31 |
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Feb 28 |
Nov 30 |
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Mar 31 |
Dec 31 |
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Apr 30 |
Jan 31 |
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May 31 |
Feb 28/29 |
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Jun 30 |
Mar 31 |
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Jul 31 |
Apr 30 |
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Aug 31 |
May 31 |
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Sept 30 |
Jun 30 |
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Oct 31 |
Jul 31 |
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Nov 30 |
Aug 31 |
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Dec 31 |
Sept 30 |
Penalties for late filing of accounts depends on how late the accounts reach the Registrar of Companies.
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Length of delay measured from the day the accounts are due at Companies House (see above table) to the day they reach Companies House |
Private Company |
Public Company |
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Not more than 1 month |
£150 |
£750 |
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More than 1 month but not more than 3 months |
£375 |
£1500 |
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More than 3 months but not more than 6 months |
£750 |
£3000 |
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More than 6 months |
£1500 |
£7500 |
For existing private limited companies or limited liability partnerships (LLP’s), accounts have to be filed at Companies House within 9 months of the accounting year end. Use the table opposite to work out when your accounts should be filed.
Where a new company or LLP is first set up, the first accounting date is automatically set at 12 months from the end of the month in which the company is incorporated. For example, if the company was incorporated on 5 June 2020, the company’s first accounting period will be for the period ended 30 June 2021, unless you change this yourself.
The filing deadline for new private companies with an accounting period of more than 12 months is 21 months from the date of incorporation, or 3 months from the accounting reference date, whichever is longer. In the example above, the deadline will be 21 months from 5 June 2020, that is midnight on 5 March 2022.
If a company shortens the accounting period the deadline for filing accounts will also change.
If the company’s filing deadline falls on a Sunday or Bank Holiday these dates are still valid, so you must ensure that accounts are filed before that date to avoid penalties.
Note
These penalties are doubled if, for financial years beginning after 6 April 2008 for companies, or after 1 October 2008 for LLP’s, accounts are filed late in two successive years.
Accounts deadlines
