Overdue Company Accounts Filing in Yateley

Accounts become overdue when the applicable statutory filing deadline has passed and the required accounts have still not been delivered to Companies House. The deadline varies between companies, so it depends on your company's accounting reference period and its particular circumstances rather than a single date that applies to everyone. A useful starting point is to check your company's filing history on the Companies House register and compare it with your own records. If you are unsure whether a period is outstanding, we can review the position and confirm which accounting periods still need to be prepared and filed.

In most cases, yes. Where a company has an obligation to deliver annual accounts to Companies House and those accounts remain outstanding, that obligation continues regardless of whether the company has been active. Not trading does not by itself remove the requirement to file, and it does not automatically mean the deadline no longer applies. There are limited circumstances in which a company may be entitled to file differently or to claim exemption — for example, certain dormant companies — but whether that applies depends on the company's specific situation and the relevant requirements. We can review your circumstances and confirm what is needed.

Yes. Dormancy and overdue filing are two separate issues. A dormant company can still have Companies House filing obligations, and if the required accounts were not delivered by the applicable deadline, those accounts are overdue. Dormant status does not automatically exempt a company from filing, and the fact that a company has not been trading does not mean its accounts can simply be ignored. Where a company qualifies, there are simplified ways of reporting dormant accounts, but eligibility depends on the circumstances. We can look at your company's position and advise on the appropriate route.

Delivering accounts after the deadline means the accounts were filed late. Companies House can impose a late-filing penalty in those circumstances, and the level of penalty depends on factors such as the length of the delay and the type of company. Filing the outstanding accounts does not, in itself, remove or cancel any penalty that has been applied — the requirement to file and any penalty are separate matters. If a penalty has been issued, whether an appeal is possible depends on the circumstances and the applicable Companies House rules, and we can talk you through the options that may be available.

Yes. Paying a penalty does not satisfy the underlying filing obligation. The company is still required to prepare and deliver the outstanding accounts to Companies House, and settling a penalty does not remove that requirement or bring the company's filing record up to date. Those are distinct compliance matters and generally need to be dealt with separately. If you have received a penalty notice alongside an outstanding filing, it is worth reviewing both together so nothing is overlooked.

They can often be progressed within the same engagement, but each outstanding period typically needs its own set of statutory accounts prepared and delivered separately. Filing one period does not automatically resolve the others. The practical sequence usually starts with confirming exactly which periods are outstanding, then gathering the records for each one so the accounts can be prepared accurately. Because the volume of work depends on how many periods are involved and how complete the records are, we would normally review the position first and then set out how the filings can be brought up to date.

The information required depends on the accounting period being prepared and the nature of the company's activity. In most cases it will include bookkeeping records for the period, bank statements, sales and purchase invoices, expense records, any previous accounts or filings, and core company details such as the registered address, directors and share information. Companies with more complex transactions may need to provide additional supporting documents. We will tell you what is needed once we understand your circumstances, so you are not asked for records that are not relevant to your filing.

No. Statutory accounts are delivered to Companies House where required, while Corporation Tax Returns such as the CT600 are submitted to HMRC where applicable — they are separate filings with separate obligations. Submitting overdue accounts to Companies House does not automatically satisfy any outstanding HMRC Corporation Tax requirement. In the same way, a confirmation statement is a separate Companies House filing and is not replaced by filing annual accounts. Where a company has several outstanding matters, it is worth establishing which ones are still open and dealing with each in turn.