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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)

Jan 31

Oct 31

Feb 28

Nov 30

Mar 31

Dec 31

Apr 30

Jan 31

May 31

Feb 28/29

Jun 30

Mar 31

Jul 31

Apr 30

Aug 31

May 31

Sept 30

Jun 30

Oct 31

Jul 31

Nov 30

Aug 31

Dec 31

Sept 30

Penalties for late filing of accounts
Penalties for late filing of accounts depends on how late the accounts reach the Registrar of Companies.
Increased penalty bands apply to any accounts that are delivered late on or after 1 February 2009, whether they are filed under the Companies Act 1985 or the Companies Act 2006 (any penalties for late submission of accounts under the Companies Act 2006 are for financial years beginning on or after 6 April 2008).
The following table shows these bands:

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

Not more than 1 month

£150

£750

More than 1 month but not more than 3 months

£375

£1500

More than 3 months but not more than 6 months

£750

£3000

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 2017, the company’s first accounting period will be for the period ended 30 June 2018, 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 2017, that is midnight on 5 March 2019.


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