Final Accounts Filing Deadlines in the UK

Team Nomi

Jun 03, 2025
5 minutes read

If you run a business in the UK, you’ve heard about filing final accounts, but do you know exactly when they are due and what happens if you miss the deadline?

As a business owner or accountant, staying alert to your company’s filing obligations is most important. It’s not only about avoiding fines, it’s about keeping your business running smoothly and staying on the right side of Companies House.

For new companies, the first set of accounts must be filed within 21 months of the date of incorporation. After that, final accounts must be submitted within 9 months of the end of your company’s financial year. 

Whether you’re just starting or managing multiple companies, this blog helps you make filing final accounts simple and stress-free.

Who Needs to File Final Accounts?

In the UK, not all types of businesses have the same filing obligations. Filing final accounts is a legal requirement for certain types of businesses, and understanding where your business stands is essential for remaining compliant. 

• • A private limited company (Ltd): If your business is registered as a private limited company, you must file final accounts with Companies House every year.
  • A public limited company (PLC): PLCs are also required to submit final accounts each year. Because of their size and the ability to sell shares to the public, they have stricter deadlines and reporting requirements.

Sole traders and partnerships do not need to file final accounts to Companies House, but they do submit income details through Self Assessment.

Deadlines for Filing Final Accounts

The deadline for submitting final accounts depends on the type of business you operate. Here is a detail about deadlines for each business structure:

Private Limited Companies

Private limited companies must file final accounts with Companies House every year. The deadlines differ depending on whether it’s your first set of accounts or not. If it’s your first account, the deadline is 21 months after the date of incorporation.

• • Example: If your company was incorporated on 1 January 2024, your first accounts must be filed by 1 October 2025.

However, your subsequent accounts deadline is 9 months after your Accounting Reference Date (ARD). 

• • Example: If your ARD is 31 March, your final accounts must be filed by 31 December of the same year.

Public Limited Companies (PLCs)

Public limited companies have stricter filing deadlines owing to their size and public accountability. Final accounts must be submitted within 6 months of the accounting reference date. 

• • Example: If the ARD is 30 June, the filing deadline is 31 December.

Sole Traders and Partnerships

Sole traders and most general partnerships are not required to file final accounts with Companies House. Self Assessment Deadlines are if you are submitting an online tax return, submit by 31 January following the end of the tax year. And a paper tax return, submitted by 31 October following the end of the tax year.

Dormant Companies

A dormant company is not trading and has no significant accounting transactions. Although it is inactive, it still needs to file final accounts with Companies House. The deadline is  9 months after the company’s Accounting Reference Date.

How to File Final Accounts in the UK

Submitting final accounts in the UK is a legal obligation for most companies. It enables HMRC and Companies House to monitor the financial health of your business. Here are the steps on how to do it:

Online via Companies House

• • Use WebFiling or Companies House online services.
  • Fast and secure.
  • You’ll need a Companies House authentication code to log in.

Using Accounting Software

• • Cloud-based final account software accounting software like Nomi, allows direct filing.
  • Useful for small businesses with limited resources.

Through an Accountant 

A professional accountant can file on your behalf.

• • Reduces errors and ensures you meet all legal requirements.
  • Best for companies with complex accounts or little accounting knowledge.

Required Documents

• • Balance sheet
  • Profit and loss account
  • Notes to the accounts
  • Director’s report (for larger companies)
  • Must be in iXBRL format for digital filing.

Penalties for Missing the Deadline

Whether you are a private limited company or a PLC, Companies House will automatically impose penalties if accounts are submitted late, even by a single day.

For public limited companies (PLCs), the penalties are generally more severe, and late filing may affect your company’s ability to raise capital or attract investors.

Tips to Avoid Missing Deadlines

Submitting final accounts late can lead to penalties and other problems. Here are easy, effective tips to stay on track and avoid the stress of last-minute filing:

• • Sign up for Companies House email reminders to get alerts before your deadline.
  • Use accounting software to track deadlines and prepare compliant accounts.
  • Set calendar reminders well in advance of due dates.
  • File your accounts early to avoid last-minute stress.
  • Keep your financial records organised for quicker account preparation.

Filing final accounts on time is important for staying compliant and avoiding penalties. Know your business type’s deadlines, use reminders or software, and consider expert help.

If you’re an accountant, small business owner, or run a limited company, knowing the deadlines for filing final accounts is essential. Missing a deadline can lead to penalties. 

Using tools like Nomi final account software can make the process much easier. Nomi helps to track deadlines, manage your finances, and submit your accounts directly in the correct format. Experience the benefits with a 30-day free trial to explore its features and functionalities.