Annual accounts are the yearly financial statements a company files at Companies House and, in a fuller form, with HMRC.
Small companies can usually file abridged or filleted accounts, which show less publicly. The filing deadline is generally nine months after the accounting reference date for a private company, and late filing carries an automatic penalty that doubles if it happens two years running.
Related terms
- Dormant company — A dormant company is one that has had no significant accounting transactions during its financial year.
- Accounting reference date — The accounting reference date is the date a company's financial year ends, set by default to the anniversary of the end of the month of incorporation.
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Statutory rules, then the Companies House register. Free, and no email required.
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