Overdue Company Accounts Filing in Milton Keynes

Company accounts become overdue once the applicable statutory filing deadline has passed and the required accounts have not been delivered to Companies House. That deadline is worked out by reference to the company's accounting reference period and its circumstances, so it is not the same for every company. Missing the deadline does not change the underlying obligation: the accounts remain outstanding and still need to be prepared and filed. If you are unsure which periods are outstanding, a review of your Companies House filing history and accounting records is usually the sensible starting point.

In most cases, yes. Where a company was required to deliver statutory accounts to Companies House, that requirement does not disappear simply because the deadline has passed. Many companies with overdue accounts may originally have qualified for micro-entity accounts under FRS 105, while others may need small-company accounts or another applicable form of statutory accounts — the correct framework depends on the company's legal structure, size, accounting period and eligibility at the relevant time. We can review the position, confirm which framework applies and prepare the accounts on that basis.

It can. Dormancy and overdue filing are separate issues. A dormant company that failed to deliver its accounts by the applicable deadline still has overdue accounts, even though no trading has taken place, because dormant status does not automatically remove the requirement to file annual accounts. The accounts themselves may be prepared in a simplified form, but the filing obligation still applies where one exists. If your company has been dormant and you assumed there was nothing to file, it is worth checking the Companies House record for the relevant periods.

Companies House can impose a late-filing penalty when accounts are delivered after the applicable deadline. Whether a penalty is charged, and the level of it, depends on the circumstances and how late the accounts are, so it is not identical in every case, and it should not be treated as optional. Dealing with the outstanding accounts and dealing with any penalty are separate matters. Where a penalty has been issued, whether an appeal is possible depends on the circumstances and the applicable Companies House rules.

Yes. Paying a penalty does not remove the requirement to deliver the outstanding accounts. The penalty and the filing obligation are separate matters: settling one does not discharge the other, and the accounts remain outstanding until they are properly prepared and filed at Companies House. It also does not mean that other compliance obligations have been met — a confirmation statement, for example, is submitted separately and remains the company's responsibility.

Where several accounting periods are outstanding, each period generally needs to be addressed, and more than one set of accounts may need to be prepared and filed. Filing a single set does not automatically resolve the others, and the periods are usually dealt with in sequence. We can review the Companies House record alongside your accounting information to establish exactly which periods are outstanding, then work through them in a logical order. If accounts or returns are also outstanding at HMRC, that is a separate compliance matter and can be considered alongside the Companies House filing where appropriate.

A strike-off notice does not automatically mean the accounts cannot be filed, but the situation needs to be handled carefully and promptly. Companies House may take action against companies that fail to meet their filing obligations, and persistent non-compliance can increase the risk of compulsory strike-off action. If a company has already received a strike-off notice or has been dissolved, the position may require separate advice, including restoration or legal advice, rather than being treated as an ordinary overdue accounts filing. We can review the circumstances and explain the options, although we cannot guarantee that filing will prevent or reverse strike-off action.

Micro Entity Accounts provides accounting and compliance support for limited companies and other eligible entities, including directors in Milton Keynes who need to bring outstanding accounts up to date. We review your filing position, identify the periods affected, prepare the required accounts and assist with filing them at Companies House. We will confirm the information needed for each period, which may include bookkeeping records, bank statements, invoices, expense records and previous accounts. Where relevant, we can also look at related obligations such as confirmation statements and Corporation Tax matters, including CT600 returns submitted to HMRC. All of our accountants are fully qualified and regulated by ICAEW, ACCA and AAT.