Directors must prepare and send annual accounts at the end of their limited company’s financial year. They must be delivered to Companies House 9 months after the accounting reference date (ARD), at the very latest. You can send annual account online via WebFiling or by post.
Small and medium companies may qualify for an audit exemption. If your company is dormant, you will only need to send dormant accounts.
Regardless of the size of your company, you will still have to prepare full accounts for HMRC. Copies should be given to the company shareholders and anyone else who is permitted to attend general meetings. Dormant companies don’t have to send any accounts to HMRC until they start trading.
When to send annual accounts
The very first accounts should be delivered to Companies House no later than 21 months after the date of incorporation. After the first year, the accounts should be filed no later than 9 months after your ARD.
Changing your filing deadline
Your filing deadline will change if you move your ARD (for which restrictions apply). Other than this, extensions to your deadline are given only in very limited circumstances. Such circumstances are usually limited to in response to events outside of your control, preventing you from sending your accounts on time. Such an application would need to be made before the filing deadline.