Company accounts explain your limited company’s performance and financial position. Directors remain responsible for preparing and approving them, even when an accountant carries out the work.
What should the accounts contain?
The required statements and disclosures depend on the company’s size and accounting framework. The accounts prepared for shareholders and HMRC can differ from the version filed publicly. Do not assume that every company must file an identical set of documents.
Can your company use the micro-entity regime?
For accounting periods beginning on or after 6 April 2025, the size conditions are turnover no more than £1 million, a balance sheet total no more than £500,000 and an average of no more than 10 employees. At least two conditions must be met, and eligibility also depends on other restrictions and qualification rules.
Check the current Companies House guidance rather than applying the newer thresholds to an earlier period.
Which deadlines matter?
For an established private company, annual accounts are normally due at Companies House nine months after the financial year end. The normal Company Tax Return deadline is 12 months after the Corporation Tax accounting period ends. Corporation Tax is generally payable earlier, after nine months and one day; instalment rules can apply to larger companies.
First accounts, changed year ends and unusual accounting periods need separate checks. Use the official deadlines overview and confirm your own dates.
How do you file in 2026?
The joint HMRC accounts and Company Tax Return service closed on 31 March 2026. HMRC now generally requires commercial software for Company Tax Returns. Check the available Companies House filing route separately; the services are not interchangeable.
Our company accounts service can help you prepare the appropriate statements and coordinate filing. See our bookkeeping guide for records to organise first.
Book an introductory call to discuss your business.
Reviewed and updated: 24 October 2026.
