Overdue Company Accounts Filing in Stony Stratford

Company accounts become overdue when the required statutory accounts have not been delivered to Companies House by the applicable filing deadline. That deadline is usually linked to the company's accounting reference date, but it is not the same for every company — first-year accounts, a changed accounting reference date and other circumstances can all affect when the deadline falls. Being overdue simply means the deadline has passed and the accounts remain outstanding; it does not mean the company has been suspended, removed from the register or exempted from filing. Directors in Stony Stratford can check the company's filing history on the Companies House record to confirm which periods, if any, are outstanding.

Yes, in most cases. The filing obligation does not disappear because a deadline has passed, so outstanding accounts still need to be prepared and delivered to Companies House. The reporting framework that applies — micro-entity accounts, small-company accounts or another basis — is determined by the company's legal structure, size and accounting period rather than by the fact that the accounts are late. Not every overdue company meets the conditions for the micro-entity framework, so eligibility should be reviewed before anything is prepared.

Yes. Dormancy and overdue filing are separate matters. A dormant company can still have Companies House filing obligations, including annual accounts, and if those accounts were not delivered by the applicable deadline they can be overdue even though the company did not trade. Dormant status does not automatically remove the requirement to file, and it does not resolve accounts that have already been missed. The position depends on the company's circumstances and its filing history.

Where accounts are delivered after the applicable deadline, Companies House can impose a late-filing penalty. Penalty bands and amounts are set by Companies House and depend on how late the accounts are, so we do not quote figures here. The penalty is a separate matter from the filing itself: paying it does not remove the requirement to prepare and deliver the outstanding accounts. Where a penalty appeal may be considered, eligibility depends on the specific circumstances and the applicable Companies House rules. Persistent failure to meet filing obligations can also increase the risk of compulsory strike-off action, although that is not automatic and each case is assessed on its own facts.

Each outstanding accounting period generally needs to be addressed separately, even where several sets of accounts are prepared at the same time. Submitting one set does not automatically resolve older periods that are also outstanding, so directors may need to work through more than one set of accounts, each with its own supporting records. It usually helps to establish the full picture first — which periods are outstanding, what information exists for each one, and which other obligations, such as Corporation Tax or a confirmation statement, may also need attention.

Yes. Statutory accounts are delivered to Companies House where required, while a CT600 Corporation Tax Return is submitted to HMRC where applicable. They are separate obligations with separate submission routes, and filing overdue accounts with Companies House does not automatically satisfy any outstanding Corporation Tax requirements. A confirmation statement is also separate from annual accounts: it is submitted to Companies House and confirms that the company's recorded details are correct. A company may therefore need to deal with accounts, a confirmation statement and HMRC matters alongside one another.

Possibly, depending on the circumstances. The micro-entity framework, under FRS 105, is available only to entities that meet the qualifying conditions, and eligibility is assessed against the company's legal structure, size and accounting period. Micro-entity accounts are not the default for every small or newly formed company, and an overdue filing does not change the criteria that apply. Where a company does qualify, micro-entity accounts may be an appropriate basis for the outstanding period, and we can review the position and confirm the framework that fits.

Micro Entity Accounts works with company directors who need to bring outstanding accounts up to date. We can review which accounting periods remain outstanding, identify the information required for each one, prepare the accounts on the appropriate reporting basis and support the delivery of those accounts to Companies House. We will also flag separate matters, such as confirmation statements, penalty correspondence or HMRC obligations, that may need to be dealt with in their own right. If your company is behind on its filing, we can begin by reviewing your circumstances and setting out the practical steps involved.