Overdue Company Accounts Filing in Reading

Company accounts become overdue when the filing deadline for a particular accounting period has passed and the required accounts have not been delivered to Companies House. The deadline is not the same for every company; it depends on the company's accounting reference period and its individual circumstances. An overdue filing simply means the deadline has passed and the accounts remain outstanding — it does not, on its own, mean the company has been suspended or removed from the register. Directors in Reading can check their company's filing history on the Companies House register to see which periods remain outstanding.

Yes, in most cases. Accounts that are overdue still need to be prepared and delivered to Companies House where the company is required to file them, whether or not the company has been actively trading. Filing late does not remove the underlying obligation. Where applicable, the accounts should be prepared using the reporting framework and format the company is entitled to use, and they normally need to be reviewed and authorised by the directors before submission. Corporation Tax matters with HMRC, where relevant, are separate and may also need attention.

Yes. Dormancy and overdue filing are separate matters. A dormant company can still have Companies House filing obligations, and if the required accounts were not delivered by the applicable deadline, that filing becomes overdue in the same way as any other. A company does not become exempt from filing simply because it has not traded or has had no income during a period. If you are unsure whether your dormant company has outstanding filings, we can review its position and confirm what, if anything, still needs to be prepared and filed.

Companies House can impose a late-filing penalty where accounts are delivered after the applicable deadline, and the level of any penalty depends on how late the filing is and the company's circumstances. Paying a penalty does not remove or cancel the requirement to file the outstanding accounts — the two are separate matters and are handled independently. If you believe a penalty has been applied incorrectly, whether an appeal is available depends on the circumstances and the applicable Companies House rules.

Where several accounting periods are outstanding, each one generally needs to be addressed separately, which usually means preparing and filing a separate set of accounts for each period. Filing one set does not automatically resolve the others. The order in which they are dealt with can matter, particularly where later accounts depend on information from earlier periods. We can review the company's filing history, identify every outstanding period and set out a practical order of work so that the position is brought up to date as clearly as possible.

Possibly, depending on the circumstances. Some companies that have fallen behind on their filings may qualify for the micro-entity reporting framework, and where they do, accounts prepared on that basis — with FRS 105 as the financial reporting standard applicable to qualifying micro-entities — may be appropriate for the periods concerned. Not every company qualifies, however, and eligibility depends on factors such as the company's size and balance sheet position. We confirm eligibility for each period before deciding which reporting framework should be used.

Yes. Statutory accounts are delivered to Companies House where required, while Corporation Tax Returns such as CT600 are submitted to HMRC where applicable. These are separate compliance obligations, and filing overdue accounts with Companies House does not, on its own, settle any outstanding Corporation Tax position. A confirmation statement is also a separate filing, submitted to Companies House and distinct from annual accounts. Where any of these are outstanding, it helps to identify all of them together so that nothing is overlooked.

We support company directors in Reading who need help preparing and filing outstanding accounts. That typically involves reviewing what has already been filed and what remains outstanding, requesting the records needed for each period, preparing the statutory accounts on the correct basis, and assisting with delivery to Companies House. Where relevant, we can also help with related matters such as confirmation statements and Corporation Tax Returns. All of our accountants are fully qualified and regulated by ICAEW, ACCA and AAT, and our fees are set out clearly with no hidden costs.