Overview
If you are a company then you will be required to prepare and present Annual Statutory Accounts for each trading year. These are in a prescribed, legal format and need to be submitted to both HMRC and Companies House by the given deadline.
The accounts will usually cover a full year of trading, although this can be shortened or lengthened if necessary, and are usually due for filing nine months after the end of the company financial year.
So, for example if your year end is 31st March, your accounts covering the period 1st April 2020 to 31st March 2021 will need to be filed no later than 31st December 2021 to avoid penalties.