Year-end accounts by qualified accountants (ACMA, CGMA, ACCA, FCCA), filed right and on time
Statutory accounts, also called annual accounts or company accounts, are the year-end financial statements every UK limited company must prepare under the Companies Act 2006 and file at Companies House. Zmartly's qualified accountants (ACMA, CGMA, ACCA, FCCA) prepare and file FRS 105 micro-entity and FRS 102 Section 1A small-company accounts, keeping you compliant with Companies House and HMRC deadlines. With fixed pricing, a named accountant and replies within 72 hours, you always know where your filing stands.
If your company meets two of the three micro thresholds, turnover not over £1m, balance sheet total not over £500,000, and no more than 10 employees, we prepare simplified accounts under FRS 105. These carry no notes, no directors' report requirement and no fair-value or deferred-tax adjustments, giving the leanest compliant filing for owner-managed companies.
Companies under the small thresholds (turnover not over £15m, balance sheet total not over £7.5m, no more than 50 employees) report under FRS 102 Section 1A. We draft the balance sheet, profit and loss account, accounting policies and the reduced disclosure notes, applying the encouraged disclosures Companies House now expects for a true and fair view.
We file your accounts electronically at Companies House, within 9 months of your accounting reference date, or 21 months from incorporation for a first set, and submit the iXBRL-tagged accounts and CT600 to HMRC with your Company Tax Return. One year-end, both filings handled, no duplicated effort.
Under the Economic Crime and Corporate Transparency Act, abridged accounts are being abolished and all small companies and micro-entities will be required to file a profit and loss account, with small companies also filing a directors' report. We prepare your accounts to the new full-filing standard and brief you on the enhanced audit-exemption statement directors must now give.
For non-trading companies we file dormant company accounts (form AA02 or full dormant set) to keep you in good standing at minimal cost. We also handle your annual Confirmation Statement, due within 14 days of your review date, so your registered details, PSCs and share capital stay accurate alongside your accounts.
Your accounts feed directly into your Corporation Tax position, 19% up to £50,000, 25% above £250,000, and a 26.5% effective marginal rate between. We model salary-versus-dividend extraction using the 2026/27 dividend rates of 10.75%, 35.75% and 39.35% and the £500 dividend allowance, so the figures we file also work for your personal tax.
Every set of year-end accounts is built from the same core statements. How much you must make public depends on your company’s size. Once filed they are public, and your shareholders, lenders and HMRC all rely on them.
Your company’s size decides which accounts you file and which UK GAAP standard you report under. From April 2025 the thresholds rose, so more companies now count as micro-entities or small.
Abridged accounts are being phased out under the 2026 reforms. Small companies can still file filleted accounts, which keep the profit and loss account off the public record, and most are exempt from audit.
| Company size | Qualifies if it meets two of three | Reports under |
|---|---|---|
| Micro-entity | Turnover ≤ £1m, balance sheet ≤ £500k, ≤ 10 staff | FRS 105 |
| Small | Turnover ≤ £15m, balance sheet ≤ £7.5m, ≤ 50 staff | FRS 102 Section 1A |
| Medium | Turnover ≤ £54m, balance sheet ≤ £27m, ≤ 250 staff | FRS 102 |
| Large | Above the medium thresholds | FRS 102 or IFRS |
| Dormant | Not trading during the year | Dormant accounts, still required |
See also: limited company statutory accountscompany tax return
Year-end accounts from fixed packages at £99, £199 and £499, no hourly billing and no surprise invoices. You know the cost before we start, and a 30-day money-back guarantee backs every engagement.
Your year-end is handled by a named statutory accountant (ACMA, CGMA, ACCA, FCCA) who knows your company, not a faceless call centre. You deal with the same person each year, and we reply within 72 hours.
We prepare accounts directly from Xero, QuickBooks, FreeAgent or Sage, so there's no need to switch systems or re-key your bookkeeping. Clean data in means accurate, audit-ready accounts out.
We track your Companies House and HMRC dates and file early, helping you avoid the automatic late-filing penalties that start at £150 and rise to £1,500 for private companies. Rolling monthly terms mean no long lock-in.
Companies House accounts and your HMRC Company Tax Return are prepared together from a single set of figures, with correct iXBRL tagging, saving you the cost and risk of two disconnected jobs.
We track these dates and file early, so nothing is left to the final week.
| Filing | When it is due |
|---|---|
| Accounts to Companies House | 9 months after your accounting reference date (ARD) |
| First accounts, new company | 21 months after incorporation |
| Company Tax Return (CT600) to HMRC | 12 months after your year end |
| Confirmation statement | Within 14 days of your review date |
Companies House charges these automatically the day after the deadline. The penalty doubles if you file late two years running, and a company that never files can be struck off the register.
| How late | Penalty, private company |
|---|---|
| Up to 1 month | £150 |
| 1 to 3 months | £375 |
| 3 to 6 months | £750 |
| More than 6 months | £1,500 |
Understanding your business needs.
Crafting your custom accounting strategy.
Quick and easy integration.
Consistent monitoring and reporting.
A balance sheet, profit and loss account, notes explaining the figures, a director's report (unless filing micro-entity accounts), and an auditor's report if you're not exempt. Small companies (turnover under £15m, balance sheet under £7.5m, under 50 employees, meeting two of the three) can file abridged or filleted accounts at Companies House, keeping the P&L private. We always file the legal minimum disclosure unless you want more for credibility reasons.
Companies House: 9 months after your accounting reference date (21 months for a first set). HMRC: 12 months after the period end for the CT600. The £150 late filing penalty at Companies House doubles to £375 after a month, then £750, then £1,500, and doubles again for two years late. We file both well before deadline and never use the 'we're waiting on the client' excuse to slip dates.
Companies House charges an automatic penalty the day after your deadline, and it grows the longer you leave it. For a private company it is £150 up to a month late, £375 from one to three months, £750 from three to six months, and £1,500 beyond six months. The penalty doubles if you file late two years running, and if accounts stay unfiled Companies House can strike the company off the register. We manage your deadlines and file early, so this does not happen to you.
Most UK private companies file under FRS 102 (or FRS 102 Section 1A for small companies). Micro-entities under FRS 105 get the simplest disclosure. Listed groups and many subsidiaries of listed parents use IFRS. We pick the standard that gives you the cleanest disclosure and the most flexibility on key items like investment property, deferred tax, and goodwill amortisation, the wrong default can quietly cost you tax.
Most small companies do not. You can usually claim audit exemption if your company meets at least two of three tests: turnover no more than £15m, a balance sheet total no more than £7.5m, and no more than 50 employees. The large majority of our clients qualify and never need a statutory audit. If yours does, we tell you early and arrange it.
Year-end accounts and CT600 are filed within 5 business days of receiving your complete records, not the typical 3-month industry turnaround. You see the draft, we walk through it on a call, and we file once you've approved. Replies to any of your questions during the process land within 72 hours, every time.
No. We send a professional clearance letter to your existing accountant, request the working papers and last filed accounts, and handle the Companies House and HMRC agent authorisations. You do almost nothing. Best time to switch is shortly after a year-end filing, but we'll switch mid-year too if your current firm is letting you down. 30-day money-back guarantee if it isn't a fit.
Statutory accounts are the formal year-end accounts you are legally required to file with Companies House and HMRC. Management accounts are informal internal reports, usually monthly or quarterly, that help you run the business between filings. They keep you compliant. Management accounts keep you informed. Many of our clients use both.
You can, and Companies House lets you file directly. But your accounts have to follow the correct accounting standard, FRS 105 or FRS 102 Section 1A, and small mistakes can lead to penalties, an HMRC enquiry, or figures that quietly cost you more tax than they should. Most directors prefer to hand it over, get it right first time, and put the hours saved back into the business. That is what we are here for.
We work in professional accounts production software and pull your figures straight from your bookkeeping in Xero, QuickBooks, FreeAgent or Sage. Working from your live Xero data means less rekeying, fewer errors and a faster, cleaner filing. You do not need to buy or learn any software yourself, that is our job.
We file at Companies House electronically and submit the iXBRL-tagged set to HMRC alongside your Company Tax Return. The filing deadline is 9 months after your year end, or 21 months from incorporation for a first set, and we always file well inside it so you never risk a penalty.
Thirty minutes with an ACCA-qualified accountant. Most owners uncover £1,000-£3,000 in annual savings on the first call. If we are not the right fit, you walk away with a free tax review on the house.
