Companies House Filing Requirements

Every limited company must prepare and file annual accounts at Companies House each year. These must give a true and fair view of the company's financial position. The accounts are made publicly available on the Companies House register.

Key deadlines:

• New companies: First accounts must cover the period from incorporation to the accounting reference date and must be filed within 21 months of incorporation (or 9 months after the accounting reference date, whichever is sooner)
• Established companies: Accounts must be filed within 9 months of the accounting reference date (the end of the company's financial year)

Most small companies (turnover below £10.2 million, balance sheet below £5.1 million, fewer than 50 employees) qualify to file micro-entity or abridged accounts — simplified versions that contain less detail than full statutory accounts. Micro-entities (turnover below £632,000, balance sheet below £316,000, under 10 employees) can file even simpler accounts with no profit and loss statement.

Late filing penalties are automatic:

• Up to 1 month late: £150
• 1–3 months late: £375
• 3–6 months late: £750
• More than 6 months late: £1,500

These penalties double if the company was late in the previous year.

The Confirmation Statement (CS01) must be filed at least once every 12 months. It confirms that the information held at Companies House about your company is accurate and up to date. You can file at any point within the 12-month review period. The fee is £34 online (or £62 by paper).

The Confirmation Statement covers:

• Registered office address
• Registered email address (mandatory from March 2024)
• Directors and company secretary details
• Shareholders and share capital
• SIC code (Standard Industrial Classification — the type of business activity)
• PSC (People with Significant Control) information

If any information has changed since the last Confirmation Statement, you should update it at Companies House separately (rather than through the CS01) and then confirm it is correct in the Confirmation Statement. Failure to file the CS01 is a criminal offence and can lead to the company being struck off.

In addition to annual filings, you must notify Companies House within set timeframes whenever certain changes occur:

• Change of registered office address: File form AD01 within 14 days — the new address must be in the same part of the UK as the company was incorporated (England and Wales, Scotland, or Northern Ireland)
• Appointment of a new director: File form AP01 within 14 days
• Resignation or removal of a director: File form TM01 within 14 days
• Change of director's details (name, address): File form CH01 within 14 days
• Share allotment: File form SH01 within one month
• Transfer of shares: Update the register of members — Companies House does not need to be notified of private share transfers separately (the change is picked up in the next Confirmation Statement)
• Change of company name: File a special resolution and pay a fee (£30 online)

All filings can be made online through the Companies House WebFiling service or by post. Online filing is faster and cheaper.

Since 2016, all limited companies must maintain a PSC register and submit PSC information to Companies House. A Person with Significant Control is broadly someone who:

• Holds more than 25% of shares or voting rights
• Has the right to appoint or remove the majority of the board of directors
• Otherwise exercises significant influence or control over the company

PSC information must be kept up to date at Companies House. If the PSC changes (for example, someone acquires more shares and crosses the 25% threshold), you must file the update at Companies House within 14 days.

Where a company has no PSC (which is uncommon), this must also be registered and confirmed at Companies House. Failure to maintain and file PSC information is a criminal offence for both the company and its officers.