When must businesses submit documents to Companies House?

All companies registered at Companies House must submit an annual return every 12 months, no later than 28 days after the anniversary of the incorporation of the company or the made-up date of the last submitted return. The annual return is not a set of accounts, but a submission of up to date information on the company including the current registered name, company number, business activities, registered offices, details of all officers and details of the allocation of shares and changes to share capital. The made up date is the date upon which the information given is accurate. It is normal for a company solicitor or secretary to maintain and file this information.

Under normal circumstances, all companies must also submit a set of accounts to Companies House every year. These accounts show the financial performance of the business in the previous accounting period. Accounting periods run for 12 months from the last accounting period although this can be adjusted by a few days either side for convenience. It is possible to extend an accounting period from 12 to 18 months, but this can only be done once every 5 years. It is also possible to shorten an accounting period from 12 months as often as you like and by as many months as you like. To change accounting period dates you must complete a Companies House form which your solicitor can advise you on.

If you are a director of a private limited company and are submitting a first set of accounts to Companies House, the deadline is 21 months from the date of incorporation. If it is a public limited company, the deadline is 18 months from incorporation. If this is not your first set of accounts, then the deadlines are 9 months and 6 months from the end of the accounting period respectively.

You must also submit documents to Companies House when you appoint, dismiss or change a company officer, or if your business moves to a new premises. Again, your company solicitor can advise you on the format for such submissions.

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