Every UK limited company must prepare annual accounts summarising its financial performance and position, and file them with Companies House — separately from the accounts submitted with your Corporation Tax return.

1. Know Your Accounting Reference Date

This sets your company's financial year-end and the deadlines that follow from it.

2. Prepare the Accounts

Based on your financial records for the period, generally with support from an accountant. Smaller companies may qualify to file simplified accounts.

3. File With Companies House

Accounts are filed within a set deadline after your year-end — automatic penalties apply for late filing.

This guide provides general information only. It's worth diarising your filing deadlines well in advance, since penalties for late accounts increase the longer they're overdue.