Year-end accounts for limited companies, filed on time
Your statutory accounts and company tax return, prepared by chartered accountants, explained in plain English, and filed with Companies House and HMRC before the deadline.
Who we help
- Limited companies with their first accounts to file
- Established small and micro companies moving from another accountant
- Directors who have been filing their own accounts and want them handled properly
- Dormant companies that still need to file every year
- Small charities and charitable companies
Two filings, two deadlines
Year end
Your company's financial year ends. Every deadline below runs from this date.
9 months
Accounts due at Companies House. Your company's first accounts are due 21 months after incorporation.
9 months and 1 day
Corporation tax payment due to HMRC, for companies with profits under £1.5 million.
12 months
Company tax return (CT600) due to HMRC, with a copy of your accounts.
Your corporation tax is due three months before the return. We aim to finish your accounts well inside the 9 months, so you know your bill early and have time to plan for it.
What we do for you
We prepare your statutory accounts.
We turn your records into accounts that meet UK accounting standards, in the micro-entity or small company format that suits your company.
We prepare and file your CT600.
Your company tax return is built from the same figures, checked against your accounts and filed with HMRC. You see the bill before anything is submitted.
We look for every relief before we file.
Capital allowances on equipment and vehicles, pre-trading costs, losses brought forward and allowable director expenses all reduce the bill, but only if someone looks for them.
We walk you through the numbers.
Before you sign, we take you through your profit, your tax and your balance sheet in plain English, so you know what the figures say about your business.
We file and confirm.
Once you approve, we file with Companies House and HMRC and send you confirmation of both submissions.
Which accounts does your company need?
| Size | Turnover up to | Balance sheet up to | Employees up to |
|---|---|---|---|
| Micro-entity | £1 million | £500,000 | 10 |
| Small company | £15 million | £7.5 million | 50 |
A company falls into a size band if it meets two of the three limits. These limits apply to financial years starting on or after 6 April 2025. Micro-entity accounts put the least information on the public register. Small company accounts give more detail, which can help when you apply for finance. We recommend the format that suits your company and explain why.
Corporation tax rates
19%
Small profits rate, on profits up to £50,000
19% to 25%
Effective rate with marginal relief, on profits between £50,000 and £250,000
25%
Main rate, on profits over £250,000
These rates apply for 2026-27. The £50,000 and £250,000 limits are divided between associated companies, so a director who controls two companies gets lower limits in each. We check this before we work out your bill.
Late filing costs more than the fee
| Accounts filed late by | Companies House penalty |
|---|---|
| Up to 1 month | £150 |
| 1 to 3 months | £375 |
| 3 to 6 months | £750 |
| More than 6 months | £1,500 |
The penalty doubles if your accounts were also late the year before. HMRC charges separately for a late CT600: £100 straight away and another £100 at 3 months, then a percentage of the unpaid tax after 6 months.
Changes coming at Companies House
Companies House plans to require every company to file its accounts through commercial software, and to stop small companies filing abridged accounts. The start date has been pushed back from April 2027. We already prepare and file accounts through software, so when the change arrives there is nothing extra for you to do.
Accounts for small charities
We prepare annual accounts for small charities and charitable companies, ready for trustees to approve and for filing with the Charity Commission and, where the charity is a company, with Companies House. The reporting rules depend on your income and assets, and we confirm which apply before we start.
Why Penny Minders
Chartered accountants
qualified with the ICAEW and ICAS
A dedicated accountant
who knows your company from one year to the next
Unlimited advice
by phone and email
Fixed fees
agreed before we start
Other services for company directors
Most directors also need a personal tax return for their salary and dividends. See Self Assessment. If you pay yourself through payroll, see Payroll. To keep your records up to date through the year, see Bookkeeping.
Frequently asked questions
Answers reviewed by our accountants.
Get your year-end off your desk
Book a free consultation and our accountants will check your deadlines, your records and which accounts your company needs.
See your price
