Overdue Company Accounts Filing in Radstock: Getting Outstanding Accounts Filed

Company accounts become overdue when the applicable statutory filing deadline 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, whether the accounts in question are a first set or a later set, and the company's particular circumstances. Once the deadline passes without delivery, the accounts remain outstanding until they are prepared and filed. Directors can check the company's filing history on the Companies House record to confirm which periods, if any, are outstanding.

Yes. Where accounts are overdue, the requirement to prepare and deliver them generally remains until they have been filed. Paying any late-filing penalty does not remove that requirement, because the penalty and the outstanding filing are separate matters. Leaving the position unresolved does not make it disappear, and in many cases the longer it is left, the more involved the process of catching up becomes, particularly if records need to be reconstructed or several periods are affected.

Yes. Dormancy and overdue filing are separate issues. A dormant limited company can still have annual accounts filing obligations with Companies House, and if the required accounts were not delivered by the applicable deadline, they can become overdue in the same way as those of a trading company. Dormant status does not automatically remove the requirement to file, although the content of the accounts will reflect the company's dormant position. Where a company has not traded, the relevant deadline and whether the accounts were actually delivered still need to be checked.

Companies House can impose a late-filing penalty where accounts are delivered after the applicable deadline. Penalty levels are set by Companies House rules and depend on factors such as how late the accounts are and the company's filing record, so they are not the same in every case. Paying a penalty does not remove the requirement to file the outstanding accounts. Where the delay continues, the consequences may become more serious, including the risk of action Companies House may take against companies that persistently fail to meet their filing obligations; a company is not automatically dissolved simply because a filing is late.

Each outstanding accounting period is generally addressed separately, so more than one set of accounts may need to be prepared and delivered. Filing one period does not automatically resolve the others. Preparing a run of overdue accounts usually involves gathering records for each period in turn and confirming the reporting framework that applied at the time, which can take some organisation if the company's bookkeeping has fallen behind. We can review the filing history and set out what needs to be prepared for each period.

They can be, but only where the company qualifies for the micro-entity framework for the period concerned. Eligibility depends on the company's size, legal structure and circumstances, and FRS 105 is the financial reporting standard that applies to qualifying entities using the micro-entity accounting framework. Not every small company qualifies, and a company that did not qualify at the relevant time may have been required to prepare small-company accounts or another applicable form of statutory accounts. We check eligibility before deciding how the accounts should be prepared.

Yes, they are separate compliance matters. Statutory accounts are delivered to Companies House where required, while Corporation Tax Returns such as CT600 are submitted to HMRC where applicable. Filing overdue accounts with Companies House does not automatically satisfy any outstanding Corporation Tax obligations, and a confirmation statement is a separate filing to Companies House rather than a substitute for annual accounts. Where a company has more than one type of outstanding obligation, each may need to be dealt with on its own terms.

We begin by reviewing the company's position, including its accounting reference dates, its Companies House filing history and any other outstanding obligations that may be relevant. From there we can prepare the overdue statutory accounts for each affected period, guide you through the information needed, and assist with delivery to Companies House once you have reviewed and authorised the documents. Throughout the process you deal with qualified accountants regulated by ICAEW, ACCA and AAT, working on clear fixed-fee pricing with no hidden costs.