What does overdue accounts mean?
When are accounts overdue?
Accounts are overdue the day after the filing deadline passes without accounts being received. Section 442 of the Companies Act 2006 sets the deadlines:
| Situation | Deadline |
|---|---|
| Private company, normal year | 9 months after the end of the accounting reference period |
| Public company, normal year | 6 months after the end of the period |
| Private company, first accounts covering more than 12 months | 21 months after incorporation, or 3 months after the accounting reference date if later |
| Period shortened by changing the accounting reference date | The normal deadline, or 3 months after the change was filed, if later |
Companies House can grant an extension only if asked before the deadline, and never beyond 12 months after the period end.
Where do you see it on the register?
The Companies House company page shows "Next accounts made up to" and "due by". When that date has passed, the page flags the accounts as overdue. In the free monthly register file the same information sits in the Accounts.NextDueDate column (shown as AccountsNextDueDate in many tools), and the public API returns an overdue flag in the accounts block.
Worked example
Example (illustrative, not a real company): a private company has a year end of 31 December 2025.
- Deadline: 30 September 2026 (9 months later).
- Accounts are filed and accepted on 20 November 2026, about 7 weeks late.
- Penalty: £375 (more than 1 month, not more than 3 months late).
- If its accounts for the year to 31 December 2024 were also late, the penalty doubles to £750.
When you are checking a supplier, one late filing matters less than the pattern across several years.
Late filing penalties
| Time after deadline | Private company | Public company |
|---|---|---|
| Up to 1 month | £150 | £750 |
| 1 to 3 months | £375 | £1,500 |
| 3 to 6 months | £750 | £3,000 |
| More than 6 months | £1,500 | £7,500 |
Penalties double if accounts are late in two successive financial years. Not filing accounts is also a criminal offence for which directors can be fined personally. If nothing is filed, the registrar can conclude the company is not carrying on business, publish a first Gazette notice and strike it off at least two months later.
Why it matters when checking a company
Late accounts are one of the simplest early warning signs on a supplier or customer: the company may have lost its accountant, lost control of its records or stopped trading without saying so. Most cases are short, though. On 1 October 2026, 93,785 active companies (1.8%) were past their due date, and 74% of them were less than three months late, while 8,175 were more than two years late (full statistics). Bigger companies are late more often: 8.4% of companies filing full accounts were overdue, against 1.5% of micro-entities.
You can check whether a company's accounts are overdue in a few seconds.
Common confusions
- Overdue is not insolvent. Many late filers are solvent and simply disorganised.
- Corporation tax deadlines are separate. HMRC deadlines differ from Companies House ones.
- "Proposal to strike off" is a different status, usually the next stage after prolonged non-filing.
Sources
- Companies Act 2006, section 442
- GOV.UK: Late filing penalties
- GOV.UK: Striking off or dissolving a limited company
FAQ
What happens if company accounts are overdue?
Companies House charges an automatic late filing penalty, from £150 to £1,500 for a private company depending on how late the accounts are, doubled if the previous year was also late. It sends reminder letters and, if accounts are still missing, can publish a Gazette notice and strike the company off. Directors can also be prosecuted, because failing to file accounts is a criminal offence.
How long does a company have to file accounts?
A private company has 9 months from the end of its financial year and a public company 6 months. First accounts that cover more than 12 months are due 21 months after incorporation for a private company, or 3 months after the accounting reference date if that is later. Use the accounts deadline calculator to work out a specific date.
Should I worry if a supplier's accounts are overdue?
It depends on how late and how often. A few weeks late once is common and usually administrative. Accounts more than six months late, repeated late filing, or overdue accounts combined with an overdue confirmation statement or a strike-off notice are stronger warning signs. Ask the supplier directly and consider shorter payment terms until the accounts appear.
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