Overdue Company Accounts Filing in Wymondham

Company accounts become overdue when the applicable statutory filing deadline has passed and the required accounts have not yet been delivered to Companies House. Deadlines are not identical for every company — the due date depends on the company's accounting reference period, its individual circumstances and whether it is filing for the first time. Accounts can end up overdue for all sorts of reasons: a change of accountant, incomplete bookkeeping records, a period where the company was quiet, or a filing that simply fell off the radar. What matters is that the duty to prepare and deliver the accounts generally remains, so it is worth confirming the position on the company's Companies House record rather than assuming it will resolve itself.

In most cases, yes — the requirement to prepare statutory accounts and deliver them to Companies House where required generally continues after the deadline, subject to the applicable requirements. An overdue filing does not cancel that obligation, and it is not something that can safely be left because the company has not traded, has no income or has been dormant. The accounts for the relevant period still need to be prepared and delivered, and while they remain outstanding, a later accounting period may also fall due.

Yes. Dormancy and overdue filing are separate issues. A dormant company can still have Companies House filing obligations, and where its annual accounts were not delivered by the applicable deadline, those accounts are overdue. Dormant status does not automatically exempt a company from filing, and dormant accounts still need to be prepared accurately for the period concerned. If your company has been dormant and you are unsure whether the required filings were made, we can review the position for you.

Companies House can impose a late-filing penalty where accounts are delivered after the applicable deadline. Whether a penalty applies, and how it is calculated, depends on the circumstances and on how late the accounts are — it is not the same outcome for every company. Paying a penalty and filing the accounts are separate matters: paying a late-filing penalty does not remove the requirement to file the outstanding accounts, and delivering the accounts does not automatically cancel or reduce a penalty that has already been issued. Where a penalty has been charged, whether an appeal is possible depends on the circumstances and the applicable Companies House rules.

It is possible for a company to have several outstanding accounting periods, and in that situation each period generally needs to be addressed separately. That can mean preparing and delivering more than one set of accounts, along with any related matters that remain open, such as Corporation Tax Returns to HMRC or an outstanding confirmation statement. Filing one set of accounts does not automatically resolve the other periods, so it helps to establish the full picture before work begins. We can review the company's filing history and set out what is required for each period.

Some companies may qualify for the micro-entity reporting framework, which uses the FRS 105 financial reporting standard. Eligibility is not automatic, however, and it does not follow simply because a business is small or has been quiet for a while. The appropriate reporting framework depends on the company's legal structure, accounting period, size and individual circumstances, and a company that was previously required to prepare small-company accounts or another form of statutory accounts may need to continue on that basis. We confirm the correct framework before preparing overdue accounts.

Yes, these are distinct filings. 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 submitted to Companies House, but it is separate from the annual accounts and confirms the company's registered information. Delivering overdue accounts does not automatically satisfy HMRC Corporation Tax obligations or replace a confirmation statement, so where several matters are outstanding they may need to be dealt with alongside each other, depending on the circumstances.

We help company directors understand which filing periods are outstanding and what needs to be prepared for each one. That typically involves reviewing the company's records and its Companies House history, preparing the statutory accounts for the outstanding period or periods, supporting delivery to Companies House and explaining any related matters that still need attention. All of our accountants are fully qualified and regulated by ICAEW, ACCA and AAT. We assist with Overdue Company Accounts Filing in Wymondham and elsewhere, and the information we need from you depends on the periods being prepared — bank statements, invoices, expense records, bookkeeping information, previous accounts and company details are common requirements.