Companies House Basics: What You Must File and When

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If you've got a limited company, Companies House is the bit that puts your details on the public record and expects your filings on time. Ignore it and you're into fines, court, and potential strike-off.

1. What Companies House actually is

Companies House is the government register of companies -- it is not HMRC and it does not deal with your tax.

Its job is to keep a public record of who owns and runs each company and whether it's up to date with basic filings.

Anyone can look up your company online: directors, accounts, whether you're late, and if they've started strike-off.

Day-to-day: it's the shop window for your company's basic details and whether you look like you've got your act together.

2. The law -- what actually applies

You don't need to memorise section numbers, but you should know what's behind the rules.

The Companies Act 2006 sets out your duties to keep Companies House updated and to file accounts and a confirmation statement.

Section 853A and related sections cover the duty to deliver confirmation statements (replacing the old annual return).

Failing to file accounts or confirmation statements on time is a criminal offence for directors under section 451 -- they can prosecute and fine you personally.

The practical translation: "We'll remind you, but it's on you. If you keep ignoring us, we can fine you, drag you to court, and move to strike your company off the register."

3. Your obligations -- step by step

As a private limited company you must, every year:

File annual accounts with Companies House

• First accounts: due 21 months after the date you registered the company.
• After that: due 9 months after your financial year end.

File at least one confirmation statement every 12 months

• You have a 12-month "review period" and must file a confirmation statement within 14 days of the end of that period.
• You can file more often if details change -- each filing starts a new 12-month period.

Keep core company details up to date

• Directors, registered office, people with significant control, share structure, SIC code (business activity).
• Changes are reported either as they happen or via the next confirmation statement, depending on the type of change.

If you don't do these, you are technically breaking the law as a director, not just being "a bit late with admin".

4. Annual accounts -- what, when and why

You don't have to draft them yourself, but you must understand the basics.

What they are

A snapshot of your company's financial position each year -- profit, assets, liabilities, and certain notes.

Small companies can usually file "micro-entity" or "abridged" accounts, which are simpler and disclose less detail.

When they're due

• First accounts: normally 21 months from the date of incorporation.
• After that: 9 months after your financial year end for a private company.

What happens if you're late

• Automatic late filing penalties start from £150 and climb up to £1,500 for very late filings, and they double if you're late two years in a row.
• Companies House can also prosecute directors personally and seek disqualification in serious cases.
• They can start compulsory strike-off if they think the company is no longer trading because nothing is being filed.

In practice: give your accountant records early, agree a year-end, and never leave accounts to the last minute.

5. Confirmation statements -- what they actually are

Think of the confirmation statement as a yearly "yes, this is still right" tick box for your company's basic details.

What it is legally

A statement that, during the last confirmation period, the company has filed all the information it was required to file about certain events (changes to officers, shareholdings, PSCs, etc.) or is filing it at the same time.

What it contains in practice

• Registered office address.
• Directors' details.
• People with significant control (PSC).
• Share capital and shareholder information.
• SIC code -- your main business activity.

When it's due

• Your first confirmation period runs from incorporation to your chosen confirmation date.
• After that, each period runs from the day after the last confirmation date to the next one.
• You must file within 14 days of the end of that period.
• You can file at any point in the 12-month review period, and you only pay the filing fee once per year, no matter how many times you file within that period.

6. What to actually do -- practical steps

If you're a small construction company, here's the simple way to stay out of trouble:

Set your year-end and reminders early

• Decide your financial year end with your accountant.
• Put the accounts filing deadline (9 months after year end) and confirmation statement deadline (12 months from last filing plus 14 days) in your diary with reminders.

Use Companies House online

• Set up a Companies House account and keep your authentication code safe.
• File confirmation statements online -- it's cheaper and faster than paper.

Tell your accountant what to handle

• Agree that they'll prepare and file accounts and the Company Tax Return.
• Decide whether they'll also file the confirmation statement or if you'll do it in-house.
• Send them records regularly rather than a shoebox in month 8.

Keep your basic details tidy

• If you move office, change director, or change shareholders, tell Companies House promptly rather than waiting a year.
• Make sure your registered office is somewhere post actually gets opened -- not a black hole.

7. Common mistakes

• Assuming the accountant "does everything" and then discovering nobody filed the confirmation statement.
• Letting the registered office be somewhere you never check, so you miss warning letters and strike-off notices.
• Mixing up HMRC and Companies House deadlines -- paying Corporation Tax late because you thought it was the same date as filing accounts.
• Changing director, address or shareholders and not updating Companies House, leaving the public record wrong for years.
• Ignoring penalties, which can snowball and lead to court and potential director disqualification.

Every one of these is avoidable with a simple checklist and a few calendar reminders.

8. Who to contact

• File your confirmation statement -- Companies House online service: gov.uk/file-your-confirmation-statement (filing fee £13 online)
• Accounts and tax returns for private limited companies -- GOV.UK overview: gov.uk/annual-accounts (free guidance)
• Companies House WebFiling -- Set up an account and file online: gov.uk/file-your-company-accounts-and-tax-return (free to file)
• Companies House helpline -- 0303 1234 500 (free)
• Companies Act 2006 -- confirmation statements -- legislation.gov.uk/ukpga/2006/46/section/853A
• Find an accountant -- Look for local or online accountants that mention construction and CIS in their guides, not just generic small business.

9. Related guides on this site

• 8.1 Sole trader vs limited company -- honest comparison
• 8.3 Business bank account -- why you need a separate one
• 8.4 Registering for CIS as a contractor (not just a subbie)
• 8.16 Scaling from one-man band to small firm
• 8.18 Closing down a limited company -- the proper way

10. Sources and legislation

• Companies Act 2006 -- Part 15 (accounts and reports) and Part 24, including section 853A on confirmation statements. legislation.gov.uk/ukpga/2006/46
• Section 451 Companies Act 2006 -- offence of failing to file accounts and related penalties/prosecution. legislation.gov.uk/ukpga/2006/46/section/451
• GOV.UK: Accounts and tax returns for private limited companies -- official deadlines and what must be filed. gov.uk/annual-accounts
• GOV.UK: Confirmation statement guidance -- how confirmation statements work, review periods, deadlines. gov.uk/file-your-confirmation-statement
• Companies House late filing penalties -- gov.uk/government/publications/late-filing-penalties

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