Overdue Company Accounts Filing in Salisbury

In most cases, yes. If accounts were required to be delivered to Companies House and have not been delivered, the obligation normally remains even though the deadline has passed. The position can differ depending on the company's circumstances — for example whether it was trading, dormant, or had a particular accounting reference period — but the fact that a deadline has passed does not usually remove the requirement itself. Preparing and filing the outstanding accounts is generally the step that brings the company's Companies House record back up to date. We can review your position and confirm which periods are outstanding.

Yes. Dormancy and overdue filing are separate issues. A dormant company may still have an obligation to file annual accounts for the relevant period, and if that filing was not made by the applicable deadline, the accounts are overdue. Dormant status does not automatically exempt a company from filing, and it does not cancel a filing obligation that has already arisen. If you are unsure whether your dormant company had a filing requirement for a particular period, we can look at the company's circumstances and records with you.

Companies House can impose a late-filing penalty when accounts are delivered after the applicable deadline. The penalty depends on how late the accounts are and on the company's circumstances, so it is not the same for every company. Paying a penalty does not remove the requirement to file the accounts — the penalty and the outstanding filing are separate matters, and both may need attention. Whether an appeal against a penalty might be appropriate depends on the circumstances and the applicable Companies House rules, and eligibility cannot be assumed.

Where several accounting periods are outstanding, each period generally needs to be addressed in its own right. Accounts for one period do not replace or resolve those for another, and filing a single set will not normally clear the other outstanding periods. We would usually begin by establishing exactly which periods remain outstanding, then prepare and review the accounts for each one, taking into account the information and records available. The scope of work depends on how many periods are involved and on the state of the company's bookkeeping and records.

Overdue accounts do not automatically change a company's status — an overdue filing means the deadline has passed and the required accounts remain outstanding. That said, 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. Filing outstanding accounts does not guarantee that any action already started will be halted or reversed. If a company has received a strike-off notice, or has already been dissolved, that situation may need separate advice, including restoration or legal input, rather than being treated as a straightforward overdue filing.

In some cases, yes. A company that meets the criteria for the micro-entity regime may be able to prepare its accounts under that framework, and FRS 105 is the financial reporting standard that applies to qualifying entities using the micro-entity accounting framework. Not every company qualifies, and a small company is not automatically a micro-entity. The appropriate basis — micro-entity accounts, small-company accounts or another applicable form of statutory accounts — depends on the company's legal structure, size, accounting period and circumstances, and eligibility needs to be considered for each period being prepared.

Yes. Statutory accounts are filed with Companies House where required, while a Corporation Tax Return such as a CT600 is submitted to HMRC where applicable. Filing overdue accounts with Companies House does not automatically satisfy any outstanding Corporation Tax obligations, and HMRC matters are dealt with separately. A confirmation statement is also a separate filing made to Companies House and is not replaced by filing accounts. A company with overdue accounts may therefore have other outstanding compliance items to deal with alongside them, and it is worth checking the full picture rather than assuming one filing resolves everything.

We work with company directors who need help preparing and filing accounts that are past their deadline. That typically involves reviewing which periods are outstanding, agreeing what information is needed — such as bookkeeping records, bank statements, invoices, expense records, previous accounts and company details — and then preparing the accounts for your review and authorisation before anything is delivered to Companies House. Where other filings are outstanding, such as a confirmation statement or Corporation Tax matters, we can explain how those fit in and whether they need to be dealt with separately. We cannot promise a particular outcome, or that a penalty will be reduced or cancelled, but we can make the process clear and keep you informed at each stage.