Overdue Company Accounts Filing in Portsmouth

It means the statutory accounts for a particular accounting period should already have been delivered to Companies House, but have not been. The filing deadline is normally set by reference to the company's accounting reference date, and it can differ depending on whether the accounts are a first set, whether the accounting period has been shortened or extended, and other circumstances. An overdue filing is not the same as the company being struck off or suspended — it simply means a required filing remains outstanding and still needs to be dealt with.

Yes. Not trading, or having no income in a period, does not remove the annual accounts filing obligation. A dormant company can still be required to file accounts with Companies House, and if the deadline has passed without delivery, those accounts are overdue in exactly the same way. Dormancy and overdue filing are separate issues, and the accounts still need to be prepared in the form appropriate to the company's circumstances, even where the figures are minimal.

Companies House can impose a late-filing penalty where accounts are delivered after the applicable deadline, depending on the circumstances and the length of the delay. Penalty amounts are set out in the relevant rules rather than being decided case by case, and they can increase where accounts remain outstanding for longer. A penalty, where it arises, is a separate matter from the filing obligation itself. 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 satisfy or cancel the underlying requirement to prepare and deliver the outstanding accounts. The two matters run alongside each other: the accounts must still be prepared and filed where required, and any penalty is dealt with separately. Filing overdue accounts does not automatically remove or reduce a penalty either, so it is worth understanding both elements of the position before deciding what to do next.

Each outstanding accounting period generally needs to be addressed in its own right, with its own set of accounts prepared and delivered to Companies House where required. Filing one period does not automatically resolve the others, so the usual approach is to establish exactly which periods are outstanding, agree an order of work, and then prepare the figures for each in turn. The records available for older periods can affect how straightforward this is, and the information needed will depend on the company's circumstances and the periods being prepared.

Overdue accounts do not automatically mean a company will be dissolved, and companies with outstanding filings are not treated identically. However, 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 your company has already received a strike-off notice, that situation may need to be considered separately and may call for specialist advice rather than being treated as a routine overdue filing. If a company has already been dissolved, restoration is a different process altogether.

Yes, they are separate compliance matters. Statutory accounts are delivered to Companies House where required, while Corporation Tax Returns such as the CT600 are submitted to HMRC where applicable. A confirmation statement is also filed with Companies House and is distinct from annual accounts — filing overdue accounts does not replace it. It is common for a company with overdue accounts to have other outstanding obligations too, so it is worth reviewing the whole position rather than dealing with one filing in isolation.

The records required depend on the company's circumstances and the accounting period being prepared, but they commonly include bookkeeping records, bank statements, invoices, expense records, details of any assets or liabilities, previous accounts and up-to-date company information. Micro Entity Accounts can review your filing position, confirm which periods are outstanding, prepare the statutory accounts on the correct basis for your company — whether that is micro-entity accounts under the micro-entity framework where the company qualifies, small-company accounts or another applicable form — and assist with submitting them to Companies House once you have reviewed and approved the figures. Our accountants are fully qualified and regulated by ICAEW, ACCA and AAT.