Accounts
Statutory accounts in London
Annual accounts for UK limited companies, prepared and filed accurately and on time.
EXAMPLE LTD
Company registration number: EX000001
Micro-entity accounts
Balance sheet as at 31 March 2026
| 2026 £ | 2025 £ | |
| Fixed assets | 6,400 | 7,900 |
| Current assets | 54,920 | 18,350 |
| Creditors: amounts falling due within one year | (22,814) | (22,250) |
| Net current assets / (liabilities) | 32,106 | (3,900) |
| Total assets less current liabilities | 38,506 | 4,000 |
| Net assets | 38,506 | 4,000 |
| Capital and reserves | 38,506 | 4,000 |
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions.
J Example
J Example, Director
EXAMPLE LTD
Notes to the financial statements for the year ended 31 March 2026
1. General information
Example Ltd is a private company limited by shares, registered in England and Wales. Registered number: EX000001. Registered office: 1 Sample Street, London, EC1A 0AA.
2. Statement of compliance
These financial statements have been prepared in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.
3. Employees
The average number of persons employed by the company (including directors) during the year was 3 (2025: 2).
4. Advances, credits and guarantees to directors
There were no advances, credits or guarantees granted to directors during the year.
5. Share capital
Allotted, called up and fully paid: 100 ordinary shares of £1 each – £100.
EXAMPLE LTD
Profit and loss account for the year ended 31 March 2026
| 2026 £ | 2025 £ | |
| Turnover | 148,250 | 96,400 |
| Cost of raw materials and consumables | (21,300) | (18,900) |
| Staff costs | (58,400) | (41,200) |
| Depreciation and other amounts written off assets | (1,500) | (1,500) |
| Other charges | (24,450) | (29,700) |
| Profit before tax | 42,600 | 5,100 |
| Tax | (8,094) | (969) |
| Profit for the financial year | 34,506 | 4,131 |
& Customs
Layout simplified for illustration. Field labels follow the official form.
& Customs
Layout simplified for illustration. Field labels follow the official form.
What is it
What are statutory accounts?
Statutory accounts, also called annual accounts or year-end accounts, are the financial statements every UK limited company must prepare at the end of its financial year. They are filed with Companies House, where they become part of the public record, and sent to HMRC with your Company Tax Return (CT600). Most small companies prepare them under FRS 105 (micro-entities) or FRS 102 Section 1A (small companies).
Key deadlines for a private limited company
- Annual accounts to Companies House: 9 months after your financial year end. First accounts: 21 months after incorporation.
- Corporation Tax payment: 9 months and 1 day after the end of the accounting period.
- Company Tax Return (CT600): 12 months after the end of the accounting period.
Missing the Companies House deadline triggers an automatic penalty of £150 to £1,500, and the penalty doubles if accounts are late two years in a row.
Who we help
Who needs to file statutory accounts?
Every company must file annual accounts with Companies House, even if it has not traded. From 6 April 2025, a company is a micro-entity if it does not exceed two of £1m turnover, £500k balance sheet and 10 employees, and small if it does not exceed two of £15m, £7.5m and 50 employees.
Owner-managed limited companies
Accurate accounts for contractors and family businesses, filed on time.
Dormant companies
Dormant accounts filed each year to avoid penalties or being struck off.
Micro and small companies
Simplified FRS 105 or FRS 102 Section 1A accounts that keep more information private.
Companies with investors or lenders
Reliable accounts that banks, investors and shareholders can trust.
What’s included
What our statutory accounts service includes
Balance sheet and profit & loss
A balance sheet showing your assets, liabilities and equity at the year end, and a profit and loss account showing how the company performed.
Notes and directors’ report
The notes and disclosures required by UK accounting standards and company law, and a directors’ report where one is required.
Companies House filing
We file your accounts electronically before the deadline and advise on the filing option that suits your company, so you never face a late filing penalty.
HMRC-ready accounts
Accounts tagged in iXBRL and ready to submit with your CT600, coordinated with your Corporation Tax return and payment deadline.
Pricing & transparency
We believe in clear, upfront information so you know exactly what to expect from our services. The cost of statutory accounts depends on your company’s size, complexity, and reporting requirements.
We provide a transparent quote and full breakdown of services, ensuring there are no hidden fees and that you understand the value of our work.
Price list
Pricing & transparency
We believe in clear, upfront information so you know exactly what to expect from our services. The cost of statutory accounts depends on your company’s size, complexity, and reporting requirements.
We provide a transparent quote and full breakdown of services, ensuring there are no hidden fees and that you understand the value of our work.
Services
Related services
Management accounts
Regular internal financial reports to help you monitor business performance and make informed decisions.
Corporation tax
Accurate calculation and filing of corporation tax returns, ensuring compliance with HMRC regulations.
VAT
Comprehensive support with VAT registration, preparation, and submission of returns.
FAQ
Statutory accounts: frequently asked questions
When are my company’s statutory accounts due?
A private limited company must file its annual accounts with Companies House within 9 months of the end of its financial year. A company’s first accounts are usually due 21 months after the date it was incorporated.
What happens if I file my accounts late?
Companies House charges an automatic penalty: £150 if up to one month late, £375 if up to three months late, £750 if up to six months late and £1,500 if more than six months late. The penalty doubles if your accounts are late two years in a row.
Are statutory accounts the same as a Corporation Tax return?
No. Statutory accounts are filed with Companies House, while the Company Tax Return (CT600) is filed with HMRC. Your accounts form part of the tax return, so we prepare both together to keep the figures consistent.
Does a dormant company need to file accounts?
Yes. A company that has not traded still has to file accounts every year. Dormant accounts are simpler, but they must still be filed on time to avoid penalties.
How much do statutory accounts cost?
The fee depends on your company’s size, how many transactions it has and the condition of your bookkeeping. We give you a clear quote upfront, with no hidden fees.
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Speak with our experts to discuss your accounting, tax, or corporate needs. Whether you are an individual, a startup, or an established business, we provide personalised guidance and reliable advice tailored to your circumstances