File accounts at Companies House
Introduction
Every company, whether it is trading or not, is legally obliged to keep accounting records.
If you are a trading or dormant limited company or limited liability partnership, you need to send a copy of your annual accounts to the Registrar at Companies House.
This guide explains when and how your annual accounts must be filed, including any exceptions to the rules.
Subjects covered in this guide
- Introduction
- Accounting reference dates
- Accounting timetables
- Deadline extensions and penalties
- Checklist: preparing accounts and setting out documents to send to Companies House
- Exemptions, abbreviated accounts and dormant companies
- The auditor's report
- Partnership accounts

Companies House Contact Centre
0303 1234 500

Actions
- Accounts and accounting reference dates guidance from Companies House - Opens in a new window
- Late filing penalties information from Companies House - Opens in a new window
- Use our interactive tool to find out about the main online transactions you can make with government
- Manage your personal list of starting-up tasks with our Business start-up organiser



