Directors of registered companies are required to send annual returns to Companies House each year. Note that this is different from an annual accounts and tax return. Companies House will send an email alert or mail a letter to your company’s registered address before this due date, which is usually one year after the company’s incorporation or the date its previous annual return was filed. The return must be filed no fewer than 28 days past its due date.
A registered company’s annual return must include:
- details of director(s) and company secretary, if applicable
- company’s purpose (maybe reword this) and its standard industrial classification (SIC) code(s)
- public or private status
- registered company address and single alternative inspection location (SAIL) if records are not maintained elsewhere
If your registered company has shareholders, you must also include:
- statement of capital
- details of shareholders
Annual Accounts for Private Limited Companies (PLC)
Private limited companies (PLCs) must submit statutory annual accounts to Companies House at the end of each financial year. The information included in these accounts allow a company to pay any corporation tax owed (if any) and send its Company Tax Return to HM Revenue and Customs (HMRC).
Required Documents:
- balance sheet including the value of all current assets*
- account of the company’s revenue including sales, operational costs, and profit or loss during the current financial year
- notes explaining these accounts*
- director’s report
*A small company may submit abbreviated annual accounts including a balance sheet signed by its director and explanatory notes. The director’s report is optional. You may consider your business a “small company” if it meets at least two of the following requirements:
- a turnover of £6.5 million or less
- £3.26 million or less on its balance sheet
- 50 or fewer employees
Additionally, companies that meet the following requirements are deemed “micro-entities,” and may submit even simpler annual accounts:
- a turnover of £632,000 or less
- £316,000 or less on its balance sheet
- 10 or fewer employees
Annual Account Deadlines for Private Companies:
| Action | Deadline |
| File annual accounts with Companies House | 9 months after your company’s financial year ends |
| Pay Corporation Tax | 9 months and 1 day after your company’s financial year ends |
| File a Company Tax Return | 12 months after your company’s financial year ends |
*Deadlines may vary depending on company’s accounting period
Private Companies Limited by Shares
In addition to sending annual statutory accounts to HMRC, companies must send these accounts to all shareholders and those who attend the company’s general meetings.