For a private limited company
The accounts must be approved by the board and the shareholders before they are filed.
- Financial statements, filed in the annual accounts form after they are approved.
- Annual return, filed in its own form after the annual general meeting.
- Director KYC for each director who needs it.
- Auditor appointment and its related filing.
- Other event-based filings when directors, capital or the registered office change.
For an LLP
An LLP files a statement of accounts and solvency and an annual return, each in its own form. Designated partners also have their own KYC filing.
What it costs to be late
Late filings attract a fee that grows each day, and repeated default can lead to penalties on the company and its directors. Long default can lead to the company being struck off. It is far cheaper to file on time.
Making it routine
Close your books soon after year-end, have the audit done promptly, and calendar the board and shareholder meetings. The filings then follow in sequence.
Quick answers
Do dormant companies need to file?
Yes. Even a company with no business has to file annual accounts and returns unless it takes a formal step to become dormant or closes.
Who signs these filings?
Directors or designated partners, with certification by a professional where the form requires it.
This article is general information, not advice for your situation. Rules, limits and due dates change, so we confirm the current position before you act on it.