What "accounts overdue" means on Companies House
The short answer
Overdue accounts means the deadline for delivering the company's annual accounts to Companies House has passed and the accounts have not arrived. The register shows the date the next accounts were due; once that date passes without a new filing, the company is late.
Key facts:
- Private companies must file accounts within 9 months of the end of their accounting reference period; public companies within 6 months (Companies Act 2006, s.442).
- First accounts of a private company are due 21 months after incorporation (18 months for a public company), or 3 months after the end of the first accounting period if that is later.
- A private company pays an automatic penalty of £150 to £1,500, doubled if accounts are late in two successive years (GOV.UK).
- 93,785 active companies (1.8%) were past their accounts due date on 1 October 2026 (UK Company Data, overdue accounts study).
How is the deadline calculated?
The deadline runs from the company's accounting reference date, the last day of its financial year. For most companies it is simple: add 9 months for a private company or 6 months for a public company.
| Situation | Private company deadline | Public company deadline |
|---|---|---|
| Normal financial year | 9 months after the accounting reference date | 6 months after the accounting reference date |
| First accounts | 21 months after incorporation, or 3 months after the accounting reference date if later | 18 months after incorporation, or 3 months after the accounting reference date if later |
| Accounting period shortened | 9 months after the new accounting reference date, or 3 months from the date Companies House receives the change, whichever is longer | 6 months after the new date, or 3 months from receipt, whichever is longer |
The deadline does not move if it falls on a weekend or bank holiday. A company can apply to extend the deadline if an unplanned event stops it filing, but it must apply before the deadline passes, and the law caps any extension at 12 months after the end of the accounting period (s.442). Our accounts deadline calculator works out the date from a company number or a year end.
Late filing penalties
Penalties are automatic and depend on how late the accounts arrive. The registrar has very limited discretion, and appeals succeed only in exceptional circumstances.
| How late the accounts are delivered | Private company or LLP | Public company |
|---|---|---|
| Not more than 1 month | £150 | £750 |
| More than 1 month, not more than 3 months | £375 | £1,500 |
| More than 3 months, not more than 6 months | £750 | £3,000 |
| More than 6 months | £1,500 | £7,500 |
Source: GOV.UK late filing penalties guidance; The Companies (Late Filing Penalties) and Limited Liability Partnerships (Filing Periods and Late Filing Penalties) Regulations 2008 (SI 2008/497).
The penalty doubles if accounts are filed late in two successive financial years. The penalty falls on the company, but not filing accounts is also a criminal offence and directors can be personally fined. Arguments such as "the company is dormant", "we cannot afford it" or "our accountant was ill" are listed by Companies House as unlikely to succeed on their own.
What happens next: reminders, Gazette notice, strike-off
If the accounts still do not arrive, the registrar can start removing the company from the register. Under section 1000 of the Companies Act 2006, the process runs like this:
- The registrar sends a communication asking whether the company is still carrying on business.
- If there is no answer within 14 days, a second communication follows within a further 14 days, warning that a Gazette notice will be published.
- If there is still no answer within 14 days of the second communication, the registrar can publish a first Gazette notice for compulsory strike-off.
- Not less than 2 months after that notice, the company can be struck off and dissolved, unless someone shows cause or the strike-off is suspended.
Creditors and other interested parties can object once the first notice is published. Our guide to the first Gazette notice for compulsory strike-off covers the timeline and objections in detail.
A late confirmation statement is a separate problem with similar consequences: Companies House says the company can be fined up to £5,000 and struck off if it does not file one.
Should you worry about an overdue supplier or customer?
An overdue flag is a reason to ask questions, not a verdict. Most late companies catch up within weeks: in our 1 October 2026 snapshot, 74% of overdue companies were less than three months late.
How to read the flag:
- A few weeks late, good history. Often an accountant's backlog or an audit running long. Larger companies are late more often: 8.4% of companies filing full accounts were overdue, against 1.5% of micro-entities.
- Several months late. The company is paying the higher penalty bands and has not fixed the problem. Ask why before extending credit.
- More than a year late, or late two years running. A pattern of losing control of the basics. 8,175 active companies were more than two years overdue.
- Overdue plus a strike-off notice. The register is close to removing the company. Act quickly if it owes you money.
Lateness differs by accounts type. Subsidiaries using the audit exemption had the highest overdue rate at 14.9%; dormant companies stood at 2.4%.
| Accounts type at last filing | Overdue rate, 1 Oct 2026 |
|---|---|
| Audit exemption subsidiary | 14.9% |
| Full | 8.4% |
| Dormant | 2.4% |
| Micro-entity | 1.5% |
| All active companies | 1.8% |
Source: UK Company Data analysis of the Companies House register, overdue accounts study.
How common are overdue accounts?
Overdue accounts are less common than many expect: 93,785 of 5,166,057 active companies (1.8%) were past their due date on 1 October 2026. The figure counts only companies with the plain "Active" status.
A further 423,006 companies carried the status "Active - Proposal to Strike off" on the same date. That status also covers companies whose directors applied to close them voluntarily, so it is not purely a filing problem, but it is the stage that follows for companies that keep missing deadlines. Those companies are not included in the 93,785.
Check a company now
To see a company's accounts due date, its last balance sheet date and whether it has a history of late filing, search it on our accounts page. For a full due diligence routine, see how to check a UK company or try the company check tool.
Sources
- Companies Act 2006, section 442: period allowed for filing accounts, legislation.gov.uk, accessed 17 October 2026.
- Preparing and filing Companies House accounts, GOV.UK, accessed 17 October 2026.
- Late filing penalties, GOV.UK, accessed 17 October 2026.
- The Companies (Late Filing Penalties) and Limited Liability Partnerships (Filing Periods and Late Filing Penalties) Regulations 2008, legislation.gov.uk, accessed 17 October 2026.
- Companies Act 2006, section 1000: power to strike off company not carrying on business or in operation, legislation.gov.uk, accessed 17 October 2026.
- Running a limited company: confirmation statement, GOV.UK, accessed 17 October 2026.
FAQ
What does accounts overdue mean on Companies House?
It means the company has not delivered its annual accounts by the deadline shown on the register. For a private company the deadline is normally nine months after its financial year end. The company is charged an automatic late filing penalty, and if it keeps failing to file, the registrar can start the compulsory strike-off process.
Is a company with overdue accounts still trading?
Often yes. Most overdue companies are only weeks late: on 1 October 2026, 74% of overdue active companies were less than three months past their deadline. Long delays are a stronger signal. A company more than a year late, or with a strike-off notice, may have stopped trading without formally closing.
How much is the fine for filing accounts late?
For a private company the penalty is £150 if accounts are up to one month late, £375 up to three months, £750 up to six months and £1,500 after that. Public companies pay £750 to £7,500. The penalty doubles if accounts are late in two successive financial years.
Can a company be struck off for overdue accounts?
Yes. If accounts or confirmation statements are not filed, the registrar can conclude that the company is not carrying on business and begin compulsory strike-off. After two warning communications and a first Gazette notice, the company can be dissolved not less than two months after the notice unless someone objects or the action is suspended.
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