Annual accounts vs confirmation statement: what is the difference?
By DormantFile · Updated 28 March 2026
Every 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 a dormant accounts form which is essentially a balance sheet showing nil figures, plus a statement that the company was dormant throughout the period and had no significant accounting transactions.
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) |
| Filing fee | Free | £34 online / £62 paper |
| What happens if late | Automatic penalties from £150 to £1,500 | No financial penalty, but Companies House 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 is due every 12 months from the date of incorporation (or from the date the last CS01 was filed, whichever is later). Using the same example, if the company was incorporated on 12 May 2024, the first confirmation statement was due by 12 May 2025, the next by 12 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 financial penalty for a late confirmation statement. However, Companies House can (and does) 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
Annual accounts are free to file with Companies House. There is no charge, regardless of how you file them.
The confirmation statement costs £34 online or £62 by paper. This fee is payable every time you file, so it is effectively an annual cost.
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 handles annual accounts (and nil CT600 returns to HMRC) for dormant companies. We do not handle confirmation statements.
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.
- Accounts are free to file. The confirmation statement costs £34 online.
- Both are required even if your company is dormant. Missing either can have serious consequences.
- DormantFile handles annual accounts and CT600 returns. You file the confirmation statement directly with Companies House.