Overdue accounts: what it tells you about a supplier

Updated 5 October 2026. This guide describes what the public register shows; it is not legal, credit or tax advice.

What "overdue" means on the register

Every UK limited company must file annual accounts with Companies House. For a private company the deadline is nine months after the end of its financial year. When the deadline passes, Companies House marks the accounts as overdue on the company's record, and the company is liable to an automatic late-filing penalty that rises the longer the accounts are missing.

What it can tell you about a supplier or customer

Missing a deadline is not proof of trouble. Many companies file a few weeks late because of a change of accountant or a bereavement. But overdue accounts are worth noticing because the causes that matter to a creditor often sit behind them:

• Disorganised or stretched management. A company that cannot get its books finished may also be slow to chase its own debtors and slow to pay.
• Bad numbers it would rather not publish. Some directors delay accounts that would show losses or net liabilities.
• A company that has effectively stopped. Dormant or abandoned companies stop filing long before they are struck off.

What usually follows

If accounts stay missing, the registrar can begin compulsory strike-off, and the company can be dissolved within a few months of the first Gazette notice. Directors also face fines and, in persistent cases, prosecution. A company that is struggling financially may instead go into administration or liquidation, which the register and The Gazette will show.

What to do when a company you deal with is overdue

• Look at the pattern. One late filing after years of punctual ones is different from repeated lateness.
• Check for other signs, such as director resignations, a changed registered office, new charges, or a Gazette notice.
• Review your exposure. Consider shorter payment terms or a lower credit limit while accounts are missing. That is a commercial decision for you to take; Filing Radar only reports what the register shows.

How to spot it early

Overdue status appears on the company's record as soon as the deadline passes, with no filing to be notified about, which is why Companies House's free Follow emails do not announce it. A watchlist that compares the company's current state with the last time it looked can.

See also a credit-control checklist for monitoring customers.