Company News, Deals
How do the changes to annual accounts filing requirements impact charities?
1–2 minutes
Companies House has announced significant reforms to the way companies must file their annual accounts, as part of a broader initiative to modernise and digitise its services.
From 1 April 2027, all annual accounts—including those for dormant companies—must be filed using commercial software. Traditional filing methods, such as paper submissions and on the Companies House online portal, will no longer be accepted for accounts filings. However, these channels will remain available for other statutory filings.
Additionally, the joint filing service that allows companies to file accounts with both Companies House and HMRC simultaneously and free of charge will be discontinued by March 2026, ahead of these changes.
Companies House is also streamlining the filing process for small and micro-entities:
- Both small and micro-entities will be required to file a balance sheet and profit and loss account
- Small entities must also submit a director’s report and, where applicable, an auditor’s report
- The option to file abridged accounts will be removed.
These changes may particularly impact charitable subsidiary accounts.
A range of commercial software solutions is already available from various providers, offering tools to prepare and file accounts in compliance with the new requirements.
We recommend that you discuss this with your finance staff, accountant, independent examiner or auditor to ensure a smooth transition.
The role of the Charity Commission
The regulatory framework is still evolving, and Companies House is expected to release additional guidance as the 1 April 2027 deadline approaches. To stay informed, we encourage charities to monitor the official Changes to UK company law updates page or subscribe to Companies House’s email newsletter for the latest announcements and resources.
Learn more and get advice
Get in touch with our Charities team if you’re looking to learn more about how this could affect your charity or non-profit organisation.
Please note that this content is not intended to give specific technical advice. It is designed to highlight some of the key changes rather than provide an exhaustive explanation of the topics. Professional advice should always be sought before action is either taken or refrained from as a result of information contained herein.
About the author
Grace Quist-Therson | Director, Audit
Grace joined PEM’s Charities & Non-profit team in July 2025, bringing over 13 years of specialist experience in auditing and advising organisations across the charity, not-for-profit, and public sectors. Her career has included senior roles at Deloitte and BDO after training at Sayer Vincent, where she led audits for a wide range of clients from large international charities to smaller community-focused organisations.
