19 May 2014


Accounts must be filed within a specific time after the accounting reference date. The Company must deliver accounts whether or not it traded during the period. There are special arrangements for “dormant” companies to make preparation of accounts easier, please consult your ALCPA representative for more details.

The first accounts of a UK private company must be delivered within 21 months of incorporation and subsequent accounts must be delivered within 9 months after the accounting reference date.



An annual return is a snapshot of general information about a company’s director(s), shareholders, registered office, capital structure etc. Every company must deliver an annual return at least once every 12 months. It must be delivered within 28 days after the anniversary of either the incorporation date or the date made up to the last annual return. Please note that sufficient time should be provided for ALCPA for to meet the deadline as stated above.



Failure to deliver accounts and annual return, the Company will incur a financial penalty and the director(s) could be prosecuted and risk a criminal record, a fine and disqualification. The company could also be removed from the register and can impact on credit ratings. The penalty also increases with the period of delay, and there are no exceptions because of a company’s size, nature of business or trading position.

Lenght of delay (measure fro mthe date the accounts are due Private UK Company
Not more than 1 month £150
More than 1 month but not more than 3 months £375
More than 3 months but not more than 6 months £750
More than 6 months £1,500


Please feel free to contact us should you require more information on the above.

    (852) 2574 8289

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