Companies House guide

When are first company accounts due?

First company accounts have special timing because the first accounting period can be longer than 12 months.

Last reviewed: 18 July 2026
Sources checked: 18 July 2026
Reading time: 6 minutes

Written by Business Sorted editorial team

Business Sorted provides general educational information and organisation tools. It is not Companies House, HMRC, a solicitor, an accountant, a tax adviser or a regulated professional adviser. Check official sources and get professional advice where your circumstances need it.

Direct answer

GOV.UK says first accounts for a private limited company are usually due 21 months after registration with Companies House. If the first accounts cover 12 months or less, normal filing periods can apply, so directors should check the company record and official guidance.

Key facts

First accounts can have a special filing deadline.
GOV.UK says first private company accounts are usually due 21 months after registration.
The first accounting period can be longer than 12 months.
The Companies House register should be checked for the specific company deadline.

Why first accounts can be different

A company’s first accounts often cover a period from incorporation to the first accounting reference date. That period can be more than 12 months because Companies House sets the accounting reference date around the anniversary month.

GOV.UK explains that companies automatically get different reporting dates for the first annual accounts and the first Company Tax Return.

The private company first-accounts rule

For private companies, GOV.UK’s overview says first accounts are usually due 21 months after the date of registration. Companies House accounts guidance adds detail for cases where the first accounts cover more than 12 months or 12 months or less.

This is why a new director should not assume the first filing follows the usual 9-month post-year-end pattern.

Practical example

If a company is incorporated in May, its first accounting reference date is usually the last day of the anniversary month the following year. The first accounts period may therefore cover more than a calendar year.

Use the company register to check the actual filing deadline. If the accounting period has been changed, check the official Companies House guidance before relying on an old reminder.

Frequently asked questions

Are first accounts always due 9 months after year end?

No. First accounts can use special timing rules, so check Companies House guidance and the company register.

Can the first accounts period be longer than 12 months?

Yes. GOV.UK explains that first accounts often cover more than 12 months because of how the first accounting reference date is set.

Useful next steps

Keep the first company year organised

Your first company year includes several important dates. BusinessSorted helps you keep them organised in one place.

Relevant feature: First accounts preparation reminders.

Start setup Companies House resources