What our annual accounts service includes
We review the trial balance, check bank and other control-account reconciliations, raise questions about missing evidence and prepare year-end adjustments. These may include depreciation, accruals, prepayments, stock, payroll liabilities, tax and the director’s loan account. A review of supplied bookkeeping is not the same as reconstructing an entire year of missing records.
The accounts are prepared under the framework appropriate to the company: commonly FRS 105 for an eligible micro-entity, or FRS 102 with Section 1A disclosures for a qualifying small entity. The service combines the financial statements with a Corporation Tax computation and CT600 where agreed. We provide drafts for approval, submit the agreed accounts and tax filings, and retain submission acknowledgements.
Accounts, CT600 and confirmation statement: three different jobs
Statutory accounts describe financial performance and position. The accounts filed at Companies House may contain less information than the full accounts supplied to members and HMRC, where the relevant exemptions are available. A CT600 reports the company’s tax position; the computation adjusts accounting profit for tax, and HMRC normally requires accounts and computations in iXBRL format.
A confirmation statement checks the company’s registered information, not its profit or tax liability. It is a separate purchase with the one-off year-end service. The Companies House online confirmation statement fee is £50 from 1 February 2026 and may change again; it is not a fee for filing ordinary annual accounts. Corporation Tax payable, penalties and other government charges are never described as our professional fee.
Which records should you send?
Start with the previous accounts and opening balances, then give us access to the bookkeeping or supply a complete export. Each bank, card and payment-platform balance should be supported by statements. Marketplace settlements need reconciliation to gross sales, refunds, platform fees and withheld amounts rather than being treated simply as turnover.
Previous signed accounts, tax computations, filed CT600s and the opening trial balance
Bank, credit-card and payment-processor statements, reconciled to the bookkeeping
Sales invoices, purchase invoices, receipts, refunds and any stock valuation at the year end
Payroll summaries, VAT returns and outstanding HMRC balances where applicable
Fixed-asset purchases, lease agreements, loan balances and finance documents
Director loan movements, dividend vouchers, share changes and unusual transactions
Tell us about missing documents, new assets, loans, dividends, connected companies and changes in trading activity at the outset. Keep authentication codes and personal documents out of ordinary public enquiries; use the agreed secure onboarding process.
Filing dates: accounts, tax payment and the return
A private company’s subsequent accounts are normally due at Companies House nine months after the accounting reference date. For a first period longer than 12 months, the deadline is normally the later of 21 months after incorporation or three months after the accounting reference date. If the reference period has been shortened, different rules can apply; use the actual date shown on the register.
Most smaller companies pay Corporation Tax nine months and one day after the tax accounting period ends. The Company Tax Return normally falls due 12 months after the tax period ends, subject to the statutory filing-date rules for longer periods of account. Large-company instalment payments are different. A period of accounts longer than 12 months can require two CT600s because a Corporation Tax accounting period cannot exceed 12 months.
Illustration only: for a normal 12-month period ending 31 March 2026, subsequent Companies House accounts are due 31 December 2026, the ordinary tax payment date is 1 January 2027 and the usual CT600 date is 31 March 2027. Filing the tax return does not pay the tax. Check the deadline guide and calculator for your own period.
Micro-entity or small-company accounts in 2026
For financial years beginning on or after 6 April 2025, the micro-entity size limits are turnover no more than £1 million, balance-sheet total no more than £500,000 and an average of no more than 10 employees. The small-company limits are £15 million, £7.5 million and 50 respectively. Usually two out of three conditions must be met, but qualification also depends on the two-year rules, excluded company types and, where relevant, group circumstances.
Being below the headline thresholds is not an automatic assurance of micro-entity eligibility or audit exemption. The framework must suit the company and its legal circumstances. FRS 102’s Periodic Review changes generally apply to periods beginning on or after 1 January 2026, including revised revenue recognition and lease accounting. FRS 105 has its own amendments; do not apply FRS 102’s lease model automatically to a micro-entity using FRS 105.
What changed in 2026—and what starts in 2028?
The joint online service for filing accounts and Company Tax Returns closed on 31 March 2026. HMRC Company Tax Returns now require suitable commercial software; remaining Companies House filing routes depend on the type of accounts. This is distinct from the wider Companies House software-only reform.
Companies House announced that its wider accounts reforms will take effect from April 2028, not April 2027. These include software filing, the removal of abridged accounts and filing profit and loss accounts for small companies and micro-entities, with an option to opt out of publishing that information. As at this content update, do not treat those future requirements as already mandatory for every 2026 filing. Check the linked official announcement before deciding what will be public.
Dormant, first-year and overdue companies
Companies House dormancy generally means there were no significant accounting transactions during the financial year, subject to specific exceptions. HMRC dormancy is a separate tax question. A company with no sales but bank charges, interest or expenses may not qualify for dormant Companies House accounts. Check what actually happened rather than choosing the cheapest filing option.
Dormant companies still normally file accounts and a confirmation statement. If HMRC has issued a notice to deliver a Company Tax Return, do not ignore it: establish whether HMRC will withdraw the notice or whether a return is required. First-year companies need a separate check of incorporation, commencement of trade and the first accounting reference date.
For late accounts, first identify the correct filing period and any strike-off action. Private-company late-account penalties are £150 up to one month late, £375 over one to three months, £750 over three to six months and £1,500 over six months; penalties double for consecutive late years. Preparation and payment of a penalty do not replace filing accepted accounts. Appeals depend on the facts and cannot be guaranteed.