Limited company accounts, prepared and filed for you

Statutory accounts (also called annual accounts or year-end accounts) are the formal financial statements a limited company must prepare each financial year under the Companies Act 2006. At minimum they include a balance sheet signed by a director, a profit and loss account for the members, and notes to the accounts. What you must actually deliver to Companies House depends on your company’s size — micro-entities and small companies can file much simpler accounts than larger companies.

Read the plain-English guide to statutory accounts →

• Companies House accounts: 9 months after your accounting reference date (first accounts: usually 21 months after incorporation)
• Corporation Tax payment: 9 months and 1 day after the end of your accounting period
• Company Tax Return (CT600): 12 months after the end of your accounting period

In practice, most small companies deal with all three at once shortly after their year end — which is exactly how we handle it.

Check exactly when your accounts are due →

1. You send us your records — bank statements, invoices, receipts or your bookkeeping software access. We tell you exactly what we need and nothing more.
2. We prepare statutory accounts in the correct format for your company size (micro-entity FRS 105 or small company FRS 102 Section 1A).
3. We prepare the Corporation Tax computation and CT600 return, and tell you exactly how much tax to pay and by when.
4. Once you approve everything, we file with Companies House and HMRC and send you confirmation of both.

Deadline close or records in a mess? That’s common — tell us your filing date when you call and we’ll prioritise accordingly.

Ask us to handle your year-end accounts →

For financial years beginning on or after 6 April 2025, your company is a micro-entity if it meets at least two of: turnover of £1 million or less, balance sheet total of £500,000 or less, and 10 or fewer employees. It’s a small company if it meets at least two of: turnover of £15 million or less, balance sheet total of £7.5 million or less, and 50 or fewer employees. Most owner-managed companies are micro-entities, which means the simplest possible accounts format — we confirm your size category as part of the work.

Micro-entity accounts explained →

Filing accounts is a legal duty of the directors personally — and the penalties for getting it wrong are automatic. Using an accountant means the accounts are in the right format, the size exemptions are claimed correctly, allowable expenses aren’t missed on the tax side, and both filings go in on time. You stay in control: nothing is filed until you’ve approved it. Digital Tax Service is a trading name of Shreeve Hallam Jones, an accountancy practice based in Sheffield working with companies across the UK.