Annual accounts guide for UK limited company directors
Annual accounts are statutory accounts prepared from company financial records. Private limited companies usually file accounts with Companies House after the financial year, while HMRC Company Tax Returns follow their own deadline.
- Last reviewed
- 18 July 2026
- Sources checked
- 18 July 2026
- Reading time
- 6 minutes
Written by Business Sorted editorial team
Direct answer
Annual accounts are statutory accounts prepared from the company’s financial records. For private limited companies, later annual accounts are usually due 9 months after the company financial year ends, while first accounts have special timing rules.
Key facts
- Annual accounts are statutory accounts prepared from company financial records.
- Later private limited company accounts are usually due 9 months after the company financial year ends.
- First company accounts have special timing rules and should be checked separately.
- Companies House accounts and HMRC Company Tax Returns are related but separate filing tasks.
What annual accounts are
Annual accounts are statutory accounts prepared from the company financial records at the end of the financial year. GOV.UK explains that statutory accounts include financial statements such as a balance sheet and, depending on the company, other statements or reports.
Accounts are not the same as a Company Tax Return. The same records may support both, but Companies House and HMRC have different filing requirements and deadlines.
Normal Companies House deadline
For private limited companies, GOV.UK says later annual accounts are usually due 9 months after the company financial year ends. Public company deadlines are different, so directors should check the official guidance for their company type.
The company’s accounting reference date is the financial year-end used for Companies House accounts. The Companies House register shows the filing deadline for a specific company.
Records to prepare before accounts
Directors should keep records that explain company income, costs, assets, liabilities, bank activity and decisions. Good records make accounts preparation easier and reduce last-minute work.
If the company is small, a micro-entity or dormant, simpler accounts may be available. That does not mean the filing can be ignored, so check the current Companies House route before the deadline.
Frequently asked questions
Are annual accounts the same as a Company Tax Return?
Does a dormant company still need to think about accounts?
Related guides
Useful next steps
Keep company accounts deadlines in view
Keep your company accounts deadline visible alongside the other tasks that need attention. BusinessSorted keeps important company tasks organised in one practical dashboard.
Relevant feature: Company accounts preparation reminders.