Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Directors definition

What does Directors mean? directors are the individuals who, acting as the company’s board, manage the company’s business and make decisions for it. They set strategy, authorise significant transactions and oversee compliance, often delegating day-to-day operations to executives but retaining ultimate responsibility. In England & Wales, Scotland and Northern Ireland, the Companies Act 2006 defines a director broadly to include anyone occupying the position (including de facto and shadow directors). Ireland’s Companies Act 2014 adopts a similar definition. Directors act collectively through board meetings or written resolutions and may bind the company within their actual or apparent authority. Key legal features include statutory and fiduciary...

Companies House accounts filing (UK): deadlines, content by size, directors’ reports, extensions, unlimited company exemptions, and 2027 digital reforms under the Companies Act 2006

Published by a LexisNexis Corporate expert

Practice notes

Company directors are obliged to submit the company’s accounts and reports for every financial year to companies house, save for specified exemptions applying to some unlimited companies (see: Unlimited Companies) and also to dormant subsidiaries (see Practice Note: Dormant companies—accounts and audit—dormant company exemption from the requirement to file accounts).

Depending on the company’s status in the financial year, the format and substance of the accounts and reports lodged can differ, with specific requirements determining what is prepared and ultimately submitted.

For a high-level summary of the Companies Act 2006 (CA 2006) rules governing annual company accounts and reports, consult Practice Note: Accounts and reports—an outline of the statutory framework.

From 1 April 2027, Companies House will bring in major changes to how company accounts are filed.

These measures, aligned with the aims of the Economic Crime and Corporate Transparency Act 2023, aim to enhance financial transparency and modernise and streamline the filing process.

Time limits for filing accounts and reports with Companies House

Company directors must file the company’s accounts and reports with Companies House in every financial year accordingly.

The precise obligations for submitting accounts and reports differ, depending on whether the company itself is classified as small,...

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Web page updated on 21/05/2026

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