Accounts & filing
Limited company accounts are the statutory year end accounts filed at Companies House and HMRC. Here is what they contain, who signs them and when they are due.
Written and reviewed by Waqas Sagar Member of ICAEW, Fellow of ACCA, Fellow of AAT, a double graduate and entrepreneur at heart, helping startups grow and serving thousands of businesses nationwide with an excellent team. Published by LimitedCompany.Accountants, 12 London Road, Morden, London SM4 5BQ. Reviewed 12 September 2026 against 2026/27 UK rates and current Companies House and HMRC guidance.
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QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityLimited company accounts are the statutory financial statements you must prepare each year. They include a balance sheet, usually a profit and loss account, notes to the accounts and a director's approval statement, filed at Companies House and with HMRC.
What goes inside a set of statutory accounts
Two filings, two audiences
What we need from you to prepare them
Limited company accounts are the statutory financial statements you must prepare each year. They include a balance sheet, usually a profit and loss account, notes to the accounts and a director's approval statement, filed at Companies House and with HMRC.
A full set contains a balance sheet showing what the company owns and owes at the year end, a profit and loss account showing income and costs for the year, notes explaining the numbers, and a directors' report where the size of the company requires one. Small and micro companies prepare a reduced set under FRS 105 or FRS 102 Section 1A.
The accounts must be approved by the board and signed by a director. The balance sheet carries the signature and a statement that the accounts were prepared under the small companies regime where that applies. An unsigned set is rejected by Companies House.
Companies House receives the statutory accounts for the public register. HMRC receives a different package: the full accounts, corporation tax computations and the CT600 return, all tagged in iXBRL. Filing one does not satisfy the other, and the deadlines differ.
Accounts go to Companies House within nine months of the accounting reference date. The company tax return goes to HMRC within twelve months of the period end, but the tax itself is payable nine months and one day after the period end, before the return is even due.
Bank statements or a cloud bookkeeping file covering the full year, sales invoices raised, purchase invoices and receipts, loan and finance agreements, stock figures at the year end, and details of anything drawn from the company by the directors.
Where bookkeeping is already clean in Xero, QuickBooks, FreeAgent or Sage, preparation is quick. Where it is a folder of bank statements, we price the catch-up work separately and tell you before we start.
Rates, thresholds and deadlines quoted here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.
Local help
We work with company directors across London and Surrey from our office at 12 London Road, Morden, London SM4 5BQ. Pick your area, or send the form below and we will call you back.
Frequently asked
Yes. Anything filed at Companies House is on the public register and free to view. The HMRC package, including your full profit and loss detail, is not public.
Yes. A dormant company files dormant accounts at Companies House every year, even with no transactions at all.
The directors. An accountant prepares them, but the legal responsibility for accurate accounts sits with the board, which is why we ask you to review and approve before filing.
Keep bank statements, sales and platform reports, purchase invoices, payroll records, VAT workings, finance agreements and Companies House correspondence. We confirm the exact list at onboarding and identify gaps before a filing deadline becomes urgent.
The fee depends on transaction volume, record quality, VAT and payroll requirements, historic catch-up and the level of reporting needed. We agree a fixed scope and price before technical work starts, with published packages available on our fees page.
Yes. We request professional clearance, collect the prior records and authorities, check the next Companies House and HMRC deadlines, and give you one clear handover list. The process is normally completed remotely.
Yes. We work through secure cloud records, scheduled reviews and digital approvals, while keeping a named team available by phone, video call and email. Clients can also visit our Morden office by appointment.
We regularly work with Xero, QuickBooks, FreeAgent, Sage and connected sales or expense apps. The right setup depends on transaction volume, integrations and the reports you need, not simply the software brand.
The relevant calendar may include annual accounts, Corporation Tax payment and return dates, confirmation statements, VAT returns, payroll submissions and Self Assessment. We map the dates from your company year end and registrations.
No. This page explains general UK rules and common accounting treatment. Your facts, contracts and wider tax position must be reviewed before you rely on a conclusion.
Included approach
Check the current rules
Deadlines, thresholds and filing rules change. GOV.UK and Companies House publish the current statutory position; advice should then be applied to your company’s circumstances.
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Pick a time that suits you and a qualified accountant will call you about your company, deadlines and fees.
Appointments run monday to friday, 9:00am to 5:30pm. Your confirmation is emailed straight away.
