Chalmers and Partners

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 assets6,4007,900
Current assets54,92018,350
Creditors: amounts falling due within one year(22,814)(22,250)
Net current assets / (liabilities)32,106(3,900)
Total assets less current liabilities38,5064,000
Net assets38,5064,000
Capital and reserves38,5064,000

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.

Approved by the board on 15 July 2026 and signed on its behalf by:
J Example
J Example, Director
Balance sheetExample only – fictional details. Not for filing.

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.

Notes to the accountsExample only – fictional details. Not for filing.

EXAMPLE LTD

Profit and loss account for the year ended 31 March 2026

2026
£
2025
£
Turnover148,25096,400
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 tax42,6005,100
Tax(8,094)(969)
Profit for the financial year34,5064,131
Good to know: micro-entities and small companies can choose not to file the profit and loss account at Companies House. It is still prepared for the directors and sent to HMRC with the Company Tax Return.
Profit and loss accountExample only – fictional details. Not for filing.
HM Revenue
& Customs
Company Tax ReturnCT600 (2026) Version 3
Company information
1Company nameEXAMPLE LTD
2Company registration numberEX000001
3Tax reference12345 67890
About this return
30from (DD MM YYYY)01 04 2025
35to (DD MM YYYY)31 03 2026
40A repayment is due for this return period
55This return contains estimated figures
Accounts and computations
80I attach accounts and computations for the period to which this return relatesX

Layout simplified for illustration. Field labels follow the official form.

CT600 · company detailsExample only – fictional details. Not for filing.
HM Revenue
& Customs
Company Tax ReturnCT600 (2026) Version 3 · tax calculation
Turnover and profits
145Total turnover from trade148250
155Trading profits42600
235Profits before other deductions and reliefs42600
Tax calculation
326Number of associated companies in this period0
329Put an X if the company is chargeable at the small profits rate or is entitled to marginal reliefX
330/335Financial year 2025 · amount of profit42600.00
340/345Rate of tax 19% · tax8094.00
440Corporation Tax chargeable8094.00
Declaration
975NameJ EXAMPLE
980Date (DD MM YYYY)20 07 2026
985StatusDIRECTOR

Layout simplified for illustration. Field labels follow the official form.

CT600 · tax calculationExample only – fictional details. Not for filing.
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.

Calculator on a pile of financial papers

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.

Licenses & certificates

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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