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Limited companies are obliged by law to prepare a set of financial accounts each year and publish them by filing a copy with Companies House.

For accounting periods starting on or after 6 April 2008:

• Private companies must file accounts within 21 months of the business' formation, and within nine months of the end of each financial year thereafter
• Public companies must file accounts within 18 months of the business' formation, and within six months of the end of each financial year thereafter

For accounting periods starting before 6 April 2008:

• Private companies must file accounts within 22 months of the business' formation, and within nine months of the end of each financial year thereafter
• Public companies must file accounts within 19 months of the business' formation, and within six months of the end of each financial year thereafter

There are statutory penalties for late or incorrect filing, for which the directors are liable.

Small and medium-sized companies are allowed to file accounts with certain information omitted.

For more information, see .