← Back to all services
Statutory Compliance

Statutory Accounts &
Year-End Compliance

Year-end statutory accounts prepared under FRS 102, filed with Companies House and HMRC on time, every time. Corporation Tax returns, confirmation statements, and complete year-end compliance in a single, managed engagement.

FRS 102 statutory accounts
CT600 Corporation Tax return
iXBRL-tagged for HMRC filing
Deadline management included

Complete year-end compliance — nothing left for you to chase

The year-end engagement covers everything from trial balance to filed accounts. You review and approve; we handle every submission deadline and every HMRC and Companies House interaction.

📋
Statutory Accounts (FRS 102)

Full statutory accounts prepared under FRS 102 (Section 1A for small companies). Directors' report, profit and loss, balance sheet, notes to the accounts — all formatted to Companies House filing requirements.

🏛️
Companies House Filing

Accounts filed with Companies House within the 9-month deadline (private companies). Micro-entity or abridged accounts filed where eligible, protecting commercial detail from public view.

📄
CT600 Corporation Tax Return

Corporation Tax return prepared and submitted to HMRC. Tax computation includes all available allowances — capital allowances, directors loan adjustments, R&D relief where applicable, and loss relief.

💰
CT Payment Calculation

Corporation Tax liability calculated and payment deadline confirmed (9 months and 1 day after period end for non-large companies). Advance notice given with sufficient time to plan the payment from cash flow.

Confirmation Statement (CS01)

Annual confirmation statement filed with Companies House, confirming the company's registered details, SIC codes, shareholders, and PSC information are current and correct.

📊
Year-End Tax Planning Review

A review of your year-end position before the accounts are finalised — timing of payments, director salary/dividend optimisation, pension contributions, and any elections that must be made before the period closes.

Miss these and HMRC charges penalties. We track them for you.

Every limited company in the UK has statutory deadlines that are fixed by the Companies Act 2006 and the Corporation Tax Acts. They do not flex for busy periods, illness, or accountant delays.

Statutory Accounts
9 months
After accounting period end — Companies House filing deadline for private companies.
CT600 Return
12 months
After accounting period end — HMRC Corporation Tax return submission deadline.
CT Payment
9 months + 1 day
After accounting period end — Corporation Tax payment due (non-large companies).

What happens when accounts are filed late

Companies House imposes automatic penalties starting at £150 for accounts up to 1 month late, rising to £1,500 for accounts more than 6 months late. HMRC charges a minimum £100 penalty for a late CT600, plus interest on unpaid tax from the due date. Repeated late filing doubles the Companies House penalty. We track your deadlines and work backwards from them — not towards them.

Every UK limited company must file. The question is whether the filing is correct.

Statutory accounts are a legal requirement for every UK limited company under the Companies Act 2006. But the requirement to file and the quality of what is filed are two different things.

S.K.E. Statutory Accounts are particularly suited to:

  • Ltd companies whose director is handling their own books and needs a professional to close the year correctly
  • Companies switching from a previous accountant — especially where prior-year accounts need reviewing
  • Businesses preparing for finance applications where three years of clean accounts are required
  • Construction businesses with CIS deductions, subcontractor costs, and retentions to handle correctly
  • Companies with directors loan accounts that need s.455 tax handled properly in the CT600
  • First-year companies filing their first accounts with Companies House

Statutory accounts — frequently asked

What is the difference between statutory accounts and management accounts?

Statutory accounts are a legal requirement — filed with Companies House and HMRC annually, prepared to a specific format prescribed by the Companies Act 2006 and FRS 102. Management accounts are an internal decision-making tool produced monthly or quarterly to your own format. Most businesses need both: statutory accounts for compliance, management accounts for running the business.

Can you take over from my previous accountant mid-year?

Yes. We conduct a professional clearance process with your previous accountant, obtain the prior-year files and working papers, and review the opening position before preparing your year-end accounts. There is no interruption to your compliance deadlines during the handover.

Do I need to provide anything, or do you handle everything?

We need access to your accounting software and bank statements, and we will send you a year-end information request covering items outside the software — fixed asset purchases, loan statements, directors loan movements, and any post-year-end events. Beyond that, we handle the preparation, review, filing, and HMRC submissions.

What if HMRC enquires into my Corporation Tax return?

Corporation Tax enquiry support is included in the engagement. We correspond with HMRC on your behalf, prepare responses and supporting evidence, and manage the enquiry through to closure. We recommend all clients hold fee protection insurance to cover the professional time cost of an extended enquiry.

Let's close your year end properly.

Book a free consultation. We will review your current year-end position, confirm your upcoming deadlines, and give you a fixed fee for the full statutory accounts and CT600 engagement.

Book a Free Consultation View all services