Prepare Companies House accounts around the company’s actual filing obligations.
Identify the accounts regime and deadline, review statutory statements, file through the correct route and keep acceptance evidence.
Start with the company record
Confirm the accounting reference date, filing deadline, company status and previous accounts before choosing a template or filing route. A private company generally has nine months after its accounting reference period to deliver annual accounts, while first accounts can follow different rules.
Identify the correct accounts route
Classification changes what must be prepared and what may be filed.
- Micro-entity accounts where the company qualifies
- Small company accounts and available filing options
- Full accounts for companies outside the small-company regime
- Audited accounts where an audit is required or undertaken
- Dormant accounts where the Companies House dormancy conditions are met
Review statutory statements and consistency
Check that the company name and number, period dates, balance sheet date, approval date, director signature or authentication, accounting policies and required exemption statements are consistent. Compare current and comparative figures and investigate unexpected movements before filing.
Prepare software filing access
Software filing needs credentials as well as accounts data.
- Company authentication code
- Presenter account with presenter ID and presenter authentication code
- Credit account if the chosen filing type carries a fee
- Software that supports the specific accounts type and filing route
Treat acceptance as a separate control
Keep the submitted file, presenter response and Companies House acceptance or rejection. Recheck the public company record after processing where appropriate. A locally generated set of accounts is not proof that the statutory filing reached Companies House.
Where professional judgement is needed
This guide explains a filing workflow, not the accounting treatment, tax position or legal duties of a particular company. Confirm the applicable accounting framework, reliefs, disclosures and filing obligations against current official guidance and, where needed, a qualified accountant or tax adviser.
FAQ
Must a dormant company still file annual accounts?
Yes. Dormant companies generally continue to file annual accounts and a confirmation statement with Companies House, although the available accounts form may be simpler.
Does small-company status automatically mean audit exemption?
No. Size thresholds are part of the test, but exclusions and other circumstances can still require an audit. Check the current official conditions.
What credentials does Companies House software filing use?
The filer generally needs the company authentication code and a software-filing presenter account. Fee-bearing documents can require a credit account.
Will all accounts filings become software-only?
Companies House says accounts filed on or after 1 April 2028 must use commercial software and iXBRL, subject to the final official implementation guidance.
Official sources
Checked on 2026-08-11. Official guidance takes priority if rules change.
- Preparing and filing Companies House accountsCompanies House
- Micro-entities, small and dormant companiesCompanies House
- Audit exemption for private limited companiesCompanies House
- Using software to file your company informationCompanies House