Who Must File Accounts?
All UK companies must file annual accounts with Companies House, regardless of size or trading status. The type of accounts required depends on the company's classification: micro-entity, small, medium, or large — determined by turnover, balance sheet total, and number of employees.
Company Size Categories
Micro-entities (turnover under £632,000, balance sheet under £316,000, fewer than 10 employees) can file the simplest accounts with just a balance sheet and limited notes. Small companies can file abbreviated accounts. Medium and large companies must file full accounts with a profit and loss statement, balance sheet, cash flow statement, and detailed notes.
Deadlines and Penalties
Filing deadlines are 9 months after the accounting reference date for private companies and 6 months for public companies. Late filing incurs automatic penalties: £150 for up to 1 month late (private), escalating to £1,500 for over 6 months late. Repeated late filing doubles the penalties.
Accounts Data on UVAGATRON
UVAGATRON processes Companies House accounts data for 6.07 million filings, extracting financial signals including accounts category, filing dates, late filing indicators, and employee count brackets for risk assessment and financial benchmarking.