Long first accounts
Private company incorporated 1 January 2025, first ARD 31 January 2026.
Later of 1 October 2026 and 30 April 2026: deadline 1 October 2026.
Reviewed Companies House tool
Calculate a private dormant company's accounts filing deadline, distinguishing first accounts and valid shortened periods.
Last reviewed 28 September 2026. Rule basis: Companies House guidance and the cited legislation. Private companies required to file accounts. Registered ARD and valid change facts supplied; no approved extension, public-company or dormant-subsidiary exemption determination.
Calculate a private dormant company's accounts filing deadline, distinguishing first accounts and valid shortened periods.
Calculate a private dormant company's accounts filing deadline, distinguishing first accounts and valid shortened periods.
Private companies required to file accounts. Registered ARD and valid change facts supplied; no approved extension, public-company or dormant-subsidiary exemption determination.
Rule summary
Dormancy affects accounts content, not the standard filing window. Companies House dormancy is separate from Corporation Tax dormancy. A dormant subsidiary may have a specific filing exemption that this tool does not establish.
Subsequent private-company accounts normally have nine months from the ARD. Where the ARD is the last day of a month, the deadline is the last day of the appropriate filing month.
First accounts covering more than 12 months use the later of nine accounts-calendar months from the first incorporation anniversary (normally 21 months from incorporation) and three accounts-calendar months from the ARD. First accounts of 12 months or less use the normal window.
For a valid shortening notice, use the later of the applicable first/subsequent deadline and three accounts-calendar months from Companies House's actual receipt of AA01 (sections 442(4) and 443). Keep the long-first-period rule if the shortened period still exceeds 12 months. An ARD earlier than the normal first reference date requires the valid notice receipt fact. Leap-day incorporation, first periods over 18 months, invalid changes and approved extensions require review.
Worked examples
Private company incorporated 1 January 2025, first ARD 31 January 2026.
Later of 1 October 2026 and 30 April 2026: deadline 1 October 2026.
Later ARD 30 April 2026, standard window; alternatively a valid shortening notice received 15 December 2026.
Standard deadline 31 January 2027. With that valid shortening receipt, the later three-month date is 15 March 2027.
Confirm the dates and status on the Companies House register.
Read the paired guide and primary sources before relying on an exceptional case.
Read the guide
Read the supported rule, assumptions and worked examples behind this tool.
Assumptions and limits
This tool applies a published rule set directly and is designed for standard scenarios.
Reviewed on . Preserved source review from the accepted scoped statutory repair; this contract migration does not re-date that review.
Applies to: Current Companies House accounts rules; dormancy does not remove the normal filing obligation.
Reviewed scope: Private dormant companies required to file; no dormant-subsidiary exemption determination or approved extension.
Reviewed model: dormant-company-filing-deadline-calculator: companies-house-accounts-reviewed-28 September 2026
No. It calculates or interprets the facts you supply; confirm the register, Gazette or professional advice where required.