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When are my first accounts due at Companies House?

Usually 21 months after set-up.

Your first accounts usually cover more than 12 months, so you get longer than the normal 9 months. If you shorten them to 12 months or less, the normal 9 months applies.

Published

At a glance

Applies to
A private limited company filing its
First accounts over 12 months
Due 21 months after , or 3 months after the period ends if that is later
First accounts of 12 months or less
Due 9 months after the period ends. If you shortened the period, you have at least 3 months from your notice
If you are late
Your company pays a penalty of £150 to £1,500. Directors commit an offence unless they took all reasonable steps

Sources

This entry is general information for directors of UK private limited companies, not advice about a particular company.

Does this apply to me?

  • You have not changed your first year end. Your usually cover more than 12 months, so the 21-month rule applies.

  • You shortened your first period to 12 months or less. The normal 9 months applies, with at least 3 months from your notice.

  • You made your first period longer. The 21-month rule still applies. The period cannot be longer than 18 months.

Sources

What to do

  1. Find your first year end. It is the last day of the month in which your company's first anniversary falls.

  2. Work out the two dates. Take 21 months after your , and 3 months after your first .

  3. Use the later of the two. That is your , if your cover more than 12 months.

  4. If you changed your year end, work it out again. See "If you shorten your first period" below.

  5. File well before the deadline. If Companies House , you get no extra time.

Sources

How it works

Your first period usually runs past 12 months

Your company's first starts on the day it was . It ends on its first accounting reference date, or year end. For a new company, that is the last day of the month in which its first anniversary falls.

That is why usually cover more than 12 months. The period runs to the anniversary, then on to the end of that month. Our working, from the rule above.

For example

Companies House's example is a company set up on 6 April 2025.

Its first year end is 30 April 2026, and 30 April every year after that.

Its first accounts cover a little over 12 months.

Sources

The detail The exact rule

Companies Act 2006, section 391(4): the of a company incorporated after the Act came into force is the last day of the month in which the anniversary of its incorporation falls. Section 391(5): the first accounting reference period is the period of more than six months, but not more than 18 months, beginning with the date of incorporation and ending with the accounting reference date. Section 391(6): later periods are successive periods of twelve months, ending with the accounting reference date. Section 390(2): the first begins with the first day of the first accounting reference period. It ends with the last day of that period, or a date not more than seven days before or after it that the directors choose. Companies House says you can make up your accounts to the accounting reference date or a date up to 7 days either side.

Sources

First accounts over 12 months: 21 months from set-up

If your first accounts cover more than 12 months, you have until the later of:

  • 21 months after the date your company was set up

  • 3 months after the end of the first period

Where does 21 months come from? The law gives 9 months from your company's first anniversary. The anniversary is 12 months after set-up, and 12 plus 9 is 21. Our working.

For example

Say Bramley Studio Ltd had kept its default year end. Set up on 11 March 2024, its first accounts would run to 31 March 2025.

21 months after set-up
11 March 2024 + 21 months
11 December 2025
3 months after the period ends
31 March 2025 + 3 months
30 June 2025
Deadline, the later date
11 December 2025

Sources

The detail The exact rule

Section 441: the directors must accounts to for each financial year. Section 442(3): if the relevant accounting reference period is the company's first and is more than twelve months, the period for filing is nine months from the first anniversary of incorporation (for a private company), or three months after the end of the accounting reference period, whichever last expires. GOV.UK says first accounts are due 21 months after the date you registered with Companies House. Companies House says first accounts covering more than 12 months must be delivered within 21 months of the date of incorporation, or 3 months from the accounting reference date, whichever is longer.

Companies House's example: a incorporated on 1 January 2025 with an accounting reference date of 31 January has until midnight on 1 October 2026, 21 months from incorporation.

Sources

First accounts of 12 months or less: the normal 9 months

If your first accounts cover 12 months or less, the normal applies. That is 9 months after the end of the period.

The deadline is counted to the exact day. If is the last day of a month, the deadline is the last day of the ninth month. See annual accounts deadlines for how to count.

Sources

The detail Counting the months

Companies House: the deadline for delivery is calculated to the exact day. A period of months after a given date ends on the corresponding date in the appropriate month. A private company with an accounting reference date of 4 April has until midnight on 4 January of the following year. This does not apply if the accounting reference date is the last day of the month. Then the period allowed ends with the last day of the appropriate month. So an accounting reference date of 30 April gives until midnight on 31 January, not 30 January.

Sources

If you shorten your first period

You can change your year end by giving Companies House a notice. This can make your current or previous period shorter or longer.

If you shorten your period, your deadline is the later of:

  • 9 months after your new year end

  • 3 months after Companies House receives your notice

Shortening your period can bring your deadline forward, but not always. The 3-month rule means you always have at least 3 months after your notice. So a late notice can give you a later deadline.

Your shortened first period must still be more than 6 months long.

For example

Bramley's first accounts ran from 11 March to 31 December 2024, after its notice of 20 May 2024. Say Companies House received it that day.

9 months after the new year end
31 December 2024 + 9 months
30 September 2025
3 months after the notice
20 May 2024 + 3 months
20 August 2024
Deadline, the later date
30 September 2025
For example

Say instead Companies House had received Bramley's notice on 15 August 2025.

3 months after the notice
15 August 2025 + 3 months
15 November 2025

That is later than 30 September 2025, so the deadline would be 15 November 2025, a Saturday.

Sources

The detail The exact rule

Section 392(1) and (2): a company may give notice to the registrar of a new accounting reference date for its current or previous accounting reference period and later periods. The notice must say whether the period is shortened, ending on the first occasion the new date falls after the period began, or , ending on the second occasion. Section 392(3): a notice extending a period is not effective if given less than five years after the end of an earlier period that was extended under this section. This page does not cover any exceptions to that rule. Section 392(4): a notice may not be given for a previous period once its filing deadline has passed. Companies House says that if your accounts are overdue, it is too late to change your accounting reference date. Section 392(5): a period may not be extended to exceed 18 months.

Section 442(4): if the period is shortened by a section 392 notice, the filing period is the normal period, or three months from the date of the notice, whichever expires last. Companies House describes this as the longer of 9 months from the new accounting reference date, or 3 months from the date of receipt of the notice. If those two dates differ, work from the earlier one to be safe.

Companies House says a further limit on shortening the accounting reference period will apply from 1 April 2028.

Sources

Consequences

If you get it wrong

Your company becomes liable to a penalty if its accounts arrive after the . The later they arrive, the more it is:

  • How late

    Up to 1 month

    Penalty
    £150

  • How late

    More than 1 month, up to 3 months

    Penalty
    £375

  • How late

    More than 3 months, up to 6 months

    Penalty
    £750

  • How late

    More than 6 months

    Penalty
    £1,500

Sources

An based only on these being your is unlikely to succeed. Your accounts count as delivered when Companies House receives them in the right format. If they are rejected after the deadline, your company gets a penalty automatically.

Each director also commits a criminal offence. A director has a defence if they took all reasonable steps to file on time. It is no defence that the accounts were never prepared. See late filing penalties for the doubling rule and appeals.

Sources

The detail The exact rule

Section 453(1): if the accounts are not before the end of the period for filing, the company is liable to a civil penalty. The amounts are in SI 2008/497, regulation 4. They are doubled if there was also a failure to file on time for the , and that year began on or after 6 April 2008. Section 451: every person who was a director immediately before the end of the period for filing commits an offence, with a defence of having taken all reasonable steps. It is not a defence that the accounts were not in fact prepared as required.

Sources

Less common situations

You made your first period longer. It can run up to 18 months from set-up, but no longer. The 21-month rule still applies.

Your deadline is on a Sunday or bank holiday. It still stands. Companies House guidance does not say what happens on a Saturday, so file by the Friday before.

Something outside your control stops you filing. You can apply for , but only before your . The filing period cannot go past 12 months after the end of your first period.

Your company is dormant. The deadline is the same. An based only on your company being is unlikely to succeed.

Corporation Tax. If your cover more than 12 months, the first 12 months will normally be one . See Corporation Tax accounting periods.

Sources

Worked example: Bramley Studio Ltd

Bramley Studio Ltd was on 11 March 2024. It changed its to 31 December on 20 May 2024 by form AA01. Say Companies House received the form that day.

First accounts deadline

  • Set up

    Date
    11 March 2024

    The first period starts here

  • Default first year end

    Date
    31 March 2025

    The end of the month of its first anniversary

  • Default deadline

    Date
    11 December 2025

    Over 12 months, so 21 months after set-up, the later date

  • New first year end

    Date
    31 December 2024

    The first 31 December after set-up, after the change

  • Length of first period

    Date
    9 months and 20 days

    More than 6 months, so allowed. 12 months or less, so 9 months applies. Our working

  • Deadline

    Date
    30 September 2025

    Later than 20 August 2024, 3 months after the notice

Sources

30 September 2025 was a Tuesday (our working, from a calendar). Each year after that, Bramley's accounts are due by 30 September.

Sources

Not covered here

What the must contain, and Corporation Tax for a long first period. See annual accounts deadlines, late filing penalties and Corporation Tax accounting periods.

Where this comes from

35 official sources. Open a group to see them.

The law 13 sources
HMRC 3 sources
GOV.UK 12 sources
Companies House 7 sources

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