Annual accounts vs confirmation statement: what is the difference?
By Ben Davies · Updated 5 October 2026
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File my dormant accountsEvery UK limited company must file both annual accounts and a confirmation statement with Companies House — even if it is dormant. They are two completely separate filings with different deadlines, different content, and different fees. Mixing them up is one of the most common mistakes directors make.
What are annual accounts?
Annual accounts are a report on the company's financial position for the accounting period. They show what the company owns, what it owes, and what happened financially during the year.
For a dormant company, annual accounts are simple. You file dormant accounts: a balance sheet plus a statement that the company was dormant throughout the period and had no significant accounting transactions. For a company that never traded, the balance sheet is usually just its share capital. A company that traded once can still be dormant — its balance sheet shows the figures it still holds, such as money it owes or is owed, unchanged through the year.
Accounts are filed with Companies House and become a matter of public record. Anyone can view them.
What is a confirmation statement?
A confirmation statement (CS01) is a snapshot of the company's current details. It confirms that the information Companies House holds about your company is correct and up to date. It covers:
- Registered office address — where official correspondence is sent
- Directors and secretaries — who runs the company
- Shareholders and share capital — who owns the company
- Persons with significant control (PSC) — anyone with 25%+ ownership or voting rights
- SIC codes — the standard industrial classification describing the company's business activity
The confirmation statement does not contain any financial information. It is purely about the company's structure and details.
Key differences at a glance
| Annual accounts | Confirmation statement (CS01) | |
|---|---|---|
| Purpose | Report on financial position | Confirm company details are correct |
| Content | Balance sheet, profit and loss (or dormant statement) | Directors, shareholders, PSC, registered office, SIC codes |
| Deadline | 9 months after the accounting reference date | Every 12 months from incorporation (or last CS01) |
| Companies House fee | None | £50 online / £110 paper |
| What happens if late | Automatic penalties from £150 to £1,500 | No automatic penalty, but Companies House can fine it (£250 to £2,000) and may start strike-off proceedings |
| Required when dormant | Yes | Yes |
Different deadlines
This is where confusion often arises. The two filings run on completely different clocks:
Annual accounts are due 9 months after your accounting reference date (ARD). Your ARD is typically the last day of the month in which the anniversary of incorporation falls. So if your company was incorporated on 12 May 2024, your ARD is 31 May each year, and your accounts are due by 28 February each year.
Confirmation statement covers a 12-month review period starting on the date of incorporation (or on the day after your last statement date), and you have 14 days after that period ends to file it. Using the same example, if the company was incorporated on 12 May 2024, the first confirmation statement was made up to 11 May 2025 and due by 25 May 2025, the next made up to 11 May 2026 and due by 25 May 2026, and so on.
These deadlines are independent. Your accounts deadline and confirmation statement deadline will almost certainly fall on different dates.
For a full breakdown of when each filing is due, see our guide on dormant company filing deadlines. If this is your first year, see our guide on first year filing for a new company.
Different consequences for being late
Annual accounts: Companies House imposes automatic late filing penalties the day after the deadline. There is no grace period. Penalties range from £150 (up to one month late) to £1,500 (more than six months late) for a private company, and they double if you are late two years running.
Confirmation statement: There is no automatic penalty for a late confirmation statement. But not filing one is an offence by the company and its officers, and Companies House can fine it directly, without going to court: £250 to £2,000 a penalty on its published scale, depending on how serious the offence is and whether it's a repeat, and capped by law at £10,000. It sends a warning notice first, which gives you at least 28 days to respond. It can (and does) also start compulsory strike-off proceedings against companies with overdue confirmation statements. The company can be dissolved and removed from the register.
Both consequences are serious. Missing either deadline is a problem.
Different fees
Companies House charges a fee for the confirmation statement, not for the accounts. The confirmation statement costs £50 online or £110 by paper. You pay it once per 12-month payment period, not every time you file — so in practice it is an annual cost.
What the accounts cost you is getting them filed: DormantFile files dormant accounts, and the nil CT600 when HMRC asks for one, from £19/year. An accountant typically charges £80–£150 for the same.
Both are required, even if dormant
A dormant company with no activity, no transactions, and nothing to report still needs to file both:
- Annual accounts — confirming the company was dormant and had no significant accounting transactions
- Confirmation statement — confirming the company's details (directors, address, shareholders) are still correct
Many directors of dormant companies file their accounts diligently but forget the confirmation statement, or vice versa. Both are legally required. Missing either one can lead to penalties or strike-off.
What DormantFile handles
DormantFile files annual accounts (and nil CT600 returns to HMRC) for dormant companies. We do not file confirmation statements — but we work out when yours is due and email you reminders before it, on every plan including the free one.
The reason is straightforward: your confirmation statement requires you to review and confirm your company's details (directors, address, shareholders, PSC). Only you know whether those details are still correct. Companies House provides a simple online service for filing your CS01 directly — it takes about 10 minutes if nothing has changed.
In short: use DormantFile for your dormant accounts and CT600, and file your confirmation statement directly with Companies House.
Key points
- Annual accounts report on the company's financial position. The confirmation statement confirms the company's details are correct.
- Accounts are due 9 months after your ARD. The confirmation statement is due every 12 months from incorporation.
- Companies House charges £50 online for the confirmation statement and no fee for the accounts. DormantFile files the accounts from £19/year.
- Both are required even if your company is dormant. Missing either can have serious consequences.
- DormantFile files annual accounts and CT600 returns, and reminds you when the confirmation statement is due. You file the confirmation statement directly with Companies House.