Overdue accounts at Companies House are an early warning sign

When you are deciding whether to give a customer credit, or whether a supplier is stable, one of the quickest checks you can make is whether the company is up to date with its filings. Overdue accounts are not proof of trouble, but they are a useful early signal. This guide explains the deadlines, the penalties and what "overdue" means on the register.

The filing deadlines for private companies

Every company has two regular filing duties.

Annual accounts. GOV.UK says a private company has nine months from the end of its accounting reference period to deliver its accounts to Companies House. The first accounts have a longer deadline: GOV.UK gives 21 months from registration for a first-time filer. Companies House shows the exact date on each company's page, which is more reliable than working it out yourself.

Confirmation statement. Every company, including dormant ones, must file a confirmation statement at least once a year, even if nothing has changed. GOV.UK says the review period runs for 12 months, and the statement can be filed up to 14 days after the review period ends.

What "overdue" means on the register

A company's overview page on the Companies House register shows the date of the last accounts and confirmation statement filed, the date the next ones are due, and an overdue indicator. In plain terms, this is Companies House flagging that a due date has passed. Checking it takes a minute and costs nothing.

Late filing penalties

For accounts, Companies House applies penalties automatically. For a private company, GOV.UK's table (last updated 16 January 2026) is:

The penalty is doubled if accounts are late in two successive financial years.

For confirmation statements, GOV.UK says a company may face a financial penalty, and directors can be fined up to £5,000. We have not listed a penalty table for confirmation statements because we could not verify one. Not filing accounts or confirmation statements is a criminal offence, and directors can be personally fined in the criminal courts.

These penalties are small next to some invoices, but they are useful as a clue: a company that lets penalties build up may be short of money, attention or both. That is inference, not a rule.

How overdue filing can lead to strike-off

GOV.UK says a company that fails to file accounts or confirmation statements typically gets two letters from Companies House, followed by a notice in The Gazette saying the registrar intends to strike the company off. The GOV.UK guidance on confirmation statements also says a company that does not file may be struck off. Once struck off, the company is dissolved. Our guide to strike-off notices explains what happens next and how a creditor can object.

Why overdue filing can signal trouble (and why it might not)

Companies House itself says that late filing, or even asking for an extension, can affect how a company is seen by lenders and people wanting to do business with it. It also notes that timely filing helps ensure credit reference agencies hold accurate information.

Here is our reasoning on why it matters to a supplier or creditor. It is inference, not proof.

• A company that is struggling for cash may stop paying its accountant, and accounts stall.
• A company that has stopped trading may stop filing altogether. Companies House treats missing filings and unanswered letters as possible signs that a company is not carrying on business.
• Accounts that are filed on time can still be a year or more out of date, so they tell you about the past, not today.

There are also innocent explanations, such as a change of accountant, a director's illness, or simple oversight. Treat "overdue" as a prompt to look closer, not as a verdict. A sudden pattern matters more than a single late filing: overdue accounts alongside a change of registered office, resignations of directors, or a new charge deserve more attention.

A short checklist

1. Check the company's overview page for the last and next due dates.
2. Note whether accounts or the confirmation statement show as overdue.
3. Look at the filing history for other changes, such as director resignations.
4. If you supply on credit, consider a lower credit limit or shorter terms while you find out more.
5. Ask the customer directly. A calm conversation often tells you more than the register.
6. Recheck periodically, or set up alerts so you do not have to remember.

Making it routine

Our free Company check lets you look up a company quickly. If you rely on several customers or suppliers, you can watch up to five companies for free and be alerted when accounts become overdue or other things change.

This guide is general information, not legal or financial advice.

Sources

• Prepare annual accounts for a private limited company: penalties for late filing (GOV.UK)
• Late filing penalties (GOV.UK)
• Filing your company's confirmation statement (GOV.UK)
• Running a limited company: confirmation statement (GOV.UK)
• Searching the Companies House register (GOV.UK)
• Companies House to resume compulsory strike off process (GOV.UK)
• Why filing your information on time with Companies House is important (Companies House blog)

Updated 30 September 2026 · All guides