Running a small limited company does not mean there is less responsibility when it comes to Companies House. Even if your business has only one director, a small number of transactions and no employees, there are still certain filings that need to be completed each year.
One of these is the Confirmation Statement for Micro Entities. It is a Companies House filing used to confirm that the information held about your company is correct and up to date.
It is easy to overlook because it is not a financial return. However, missing it can create unnecessary compliance problems. Understanding what a confirmation statement does and when it needs to be filed can help directors keep their company records in order.
What Is a Confirmation Statement?
A confirmation statement is a filing submitted to Companies House at least once during a company's confirmation period.
Its purpose is to give the company an opportunity to check the information held on the public register and confirm that it is accurate.
The statement may relate to information such as:
- Company registered office
- Directors
- Company secretary, where applicable
- People with Significant Control
- Shareholders
- Share capital
- Company business activities
- Standard Industrial Classification (SIC) code
If something has changed, the appropriate information can usually be updated as part of the confirmation statement process or through the relevant Companies House filing.
The confirmation statement is therefore more about company information than financial performance.
Do Micro Entities Have to File a Confirmation Statement?
Yes. A company does not avoid the confirmation statement requirement simply because it qualifies as a micro-entity.
Micro-entity status relates mainly to the company's financial reporting and annual accounts. It does not remove the general requirement to keep Companies House information accurate.
For example, a company with one director, one shareholder and a modest turnover may qualify for micro-entity accounts. It would still normally need to submit its confirmation statement when due.
This distinction is important because directors sometimes assume that simplified accounts mean fewer Companies House filings overall.
They do not.
How Often Is a Confirmation Statement Required?
A company generally needs to file a confirmation statement at least once every 12 months.
The relevant period is known as the company's confirmation period. It normally starts when the company is incorporated or after the previous confirmation statement has been filed.
You do not necessarily have to wait until the end of the period to submit one. If information changes, a company can generally file a confirmation statement earlier to update its record.
For this reason, directors should know their company's confirmation date rather than simply relying on the annual accounts deadline.
Is a Confirmation Statement the Same as Annual Accounts?
No. They are two separate Companies House requirements.
This is one of the most common areas of confusion for directors of small companies.
Annual accounts provide financial information about the company. Depending on the company's circumstances, they may include information about assets, liabilities, profit or loss and accounting policies.
A confirmation statement, on the other hand, is concerned primarily with the company's registered information.
Think of it this way:
Annual accounts = financial information
Confirmation statement = company information
Both can be important, but they serve different purposes and have different filing requirements.
What Should a Micro Company Check Before Filing?
Before submitting a confirmation statement, it is worth taking a few minutes to review the company's Companies House record.
1. Registered Office Address
Check that the registered office is still correct.
This is particularly important if the company has moved premises, changed accountants or started using a registered office service.
Official company correspondence can be sent to the registered office, so an outdated address should not be ignored.
2. Directors
Review the current directors listed on the register.
If somebody has joined or left the company, the relevant change should have been reported to Companies House. Directors should not assume that the confirmation statement automatically replaces every separate notification.
3. People With Significant Control
The PSC information should also be checked.
If ownership or control of the company has changed, the PSC register may need to be updated.
This is especially relevant for companies where shares have been transferred or ownership arrangements have changed.
4. Shareholders and Share Capital
Companies with shares should check their shareholder and share capital information.
If new shares have been issued or there has been another change affecting the company's capital structure, make sure the Companies House record reflects it correctly.
5. SIC Code
The SIC code identifies the company's principal business activity.
A company may have started with one type of business and later changed direction. If its activities have changed, directors should check whether the SIC code remains appropriate.
Keeping this information accurate helps ensure the public register provides a fair representation of the company's activities.
When Should You File a Confirmation Statement?
The exact filing date depends on the company's confirmation period.
Your company's previous confirmation statement and Companies House record can be used to identify when the next statement is due.
It is sensible to deal with the filing before the final day rather than leaving it until the deadline.
This gives you time to resolve problems if information is missing, a Companies House authentication issue occurs or another filing is needed first.
Small companies often have only a handful of compliance dates to remember, so adding the confirmation statement date to a calendar or accounting software can be useful.
What Happens When Company Information Has Changed?
Changes should not simply be left until the next confirmation statement if Companies House requires them to be reported separately.
For example, certain changes involving directors, PSC information or the registered office have their own filing requirements.
The confirmation statement provides an opportunity to check the company's details, but it should not be treated as a general substitute for notifying Companies House about changes when they happen.
A good habit is to update company information promptly and then use the confirmation statement as an annual review.
How Do You File a Confirmation Statement?
Most small companies can file their confirmation statement online through Companies House.
The process generally involves checking the company's existing information, making any required updates and confirming the details.
A typical process is:
- Check the company's confirmation statement date.
- Review the information held at Companies House.
- Check directors and PSC details.
- Review shareholding and company information.
- Check the company's SIC code.
- Make any required changes.
- Complete and submit the confirmation statement.
- Pay the applicable filing fee.
- Keep a record that the filing has been completed.
The exact information requested can vary depending on the company's circumstances.
For the latest filing instructions, directors should use the official Companies House guidance rather than relying on outdated articles or checklists.
What Happens If You Miss the Filing?
A confirmation statement is not something that should be ignored simply because the company is small.
Failure to keep company information up to date can lead to Companies House taking action. Persistent failure to meet filing obligations can eventually contribute to a company being struck off the register.
That can have serious consequences.
If a company is struck off, it can lose its legal existence and dealing with assets, contracts, bank accounts and other business matters can become considerably more complicated.
The easiest approach is to treat the confirmation statement as a routine annual task rather than something to deal with after receiving a warning.
Do Dormant Micro Companies Need a Confirmation Statement?
Being dormant does not normally remove the confirmation statement requirement.
This is another important distinction between accounts and company information.
A dormant company may have little or no financial activity, but it still exists on the Companies House register. Its registered information therefore needs to remain accurate.
A dormant company may have to deal with dormant accounts as well as a confirmation statement.
The two filings should be tracked separately.
What About a One-Director Company?
One-director companies often have relatively simple structures, which can make the confirmation statement straightforward.
However, simplicity does not remove the filing requirement.
A sole director should still check the registered office, PSC information, share details and SIC code before submitting the statement.
It is also worth checking whether anything has changed during the year. For example, the company may have moved office, changed its business activity or altered its ownership arrangements.
Can an Accountant Handle the Confirmation Statement?
Yes. Many small companies choose to have their accountant deal with Companies House filings as part of their wider compliance work.
This can be useful where the business already uses an accountant for annual accounts, Corporation Tax or bookkeeping.
An accountant can help identify changes that need to be reported and make sure the confirmation statement is considered alongside the company's other compliance dates.
For a very straightforward company, however, a director may be able to complete the filing themselves.
The important thing is not who submits it. What matters is that the information is accurate and the filing is completed on time.
Confirmation Statement Checklist for Micro Entities
Before filing, a short checklist can make the process easier.
Check:
- Confirmation statement date
- Registered office address
- Current directors
- Company secretary, if applicable
- People with Significant Control
- Shareholders
- Share capital
- SIC code
- Any recent company changes
- Filing confirmation after submission
Keeping this information reviewed throughout the year can make the annual filing much less of a chore.
Keep Your Companies House Records Up to Date
The confirmation statement is ultimately about keeping the company's public record accurate.
For a micro company, it may take only a relatively small amount of time to review the information. Problems tend to arise when directors leave the filing until the last minute or assume that small companies do not have to maintain their Companies House details.
A simple annual review can help catch outdated information before it becomes an issue.
It is also worth keeping confirmation of submitted filings with the company's other accounting and statutory records.
Final Thoughts
A Confirmation Statement for Micro Entities is a straightforward but important part of running a UK limited company.
Micro-entity status can simplify certain aspects of annual accounts, but it does not remove the need to keep Companies House information accurate and submit the required confirmation statement.
Directors should check their filing date, review the company's registered information and deal with changes promptly. Keeping these tasks on a regular compliance calendar can prevent small administrative matters from becoming bigger problems.
If you need further guidance on micro-company accounting, filing requirements and related topics, Micro Entity Accounts provides practical resources for UK small companies.
For more useful information, learn more here and explore the available company accounting resources.
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