Company Accounts
The question
To ask the Secretary of State for Business and Trade, what steps his Department takes when facilities designated as part of national infrastructure do not submit accounts in line with the Companies House deadline.
Answered by Blair McDougall
All companies must file annual accounts in accordance with the Companies Act 2006. Directors are personally responsible for ensuring accounts are delivered on time.
Where accounts are filed late, Companies House automatically imposes statutory late filing penalties. For persistent or serious non-compliance, Companies House has a range of enforcement powers, including financial penalties and criminal prosecution. Enforcement decisions are taken in line with Companies House's published Enforcement Policy and a proportionate, risk-based compliance framework.
https://www.gov.uk/government/publications/companies-house-enforcement-policy
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