In this guide, we examine the current statutory and regulatory requirements for electronic company reporting. We will also summarise current reporting requirements as a reminder for companies, particularly those that are listed, to ensure they are compliant.
MSP Company Secretarial can support your teams with reporting, governance and compliance. Speak to us today to find out how.
Companies House financial report submissions made directly
Submissions to Companies House address filing obligations. Currently, there are two main routes for filing reports directly with Companies House, all accessed through the Companies House “Gov.UK One” login:
Webfiling (accessed here) –
- Here you can file and register the following items:
- Confirmation statement and accounts
- Change registered office and location of company records
- Registered email address
- Directors and secretaries
- Persons with significant control
- Share capital
- Change of name
- Mortgage charges
- Strike off and dissolution
- Replace a previous filing that contained an error or had missing information
Online filing (accessed here):
- Share capital: SH forms, statement by directors and solvency statements
- Registrar’s powers: RP forms (principally used to correct filing errors)
- Change of constitution: CC forms, articles of association and resolutions
- Scottish limited partnerships: SLP forms
- Scottish qualifying partnerships: SQP forms
Filing of accounts with Companies House
For filing of accounts, from 1 April 2027, companies will be required to file their accounts with Companies House using commercial software. This process will introduce standard formatting of financial information and accounts compatible with the Companies House storage database, hence the requirement for standardised software.
MSP Company Secretarial can support your transition to digital filing and statutory reporting. Contact us here.
Quoted companies have additional filing and reporting requirements
Quoted companies (i.e. those on regulated markets that need to observe the UK Listing Rules – ‘commercial’ and ‘transition’ companies) have two extra regulatory filing requirements:
- A requirement to forward to the Financial Conduct Authority using the National Storage Mechanism (“NSM”) circulars, notices and reports “to which the listing rules apply” – i.e. any requirement to issue a circular, notice, report, and non-standard resolutions passed at a company’s annual general meeting (and any general meeting).
- Filing in the NSM to be at the same time as the document is published by the company – see:
- Commercial companies: UKLR 6.4.1 R
- Transition companies: UKLR 22.2.6 R
- To prepare marked-up (‘tagged’) accounts and file the tagged accounts in the NSM in accordance with DTR 4.1.15 R to 4.1.22 R and DTR 6.2.2 R.
- DTR 4.1.15 R requires the quoted company’s financial report to be prepared in machine-readable Extensible Hypertext Markup Language (XHTML format).
- Importantly, where a company’s annual financial report contains consolidated accounts prepared in the IFRS standards listed in DTR 4.1.16 R, then the financial report needs to be marked up in the manner described in DTR 4.1.18 R – using XBRL format – following the mark up referencing shown in DTR 4 Annex 1R (and any additional “taxonomy generally accepted in the UK” – DTR 4.1.18 R (2) and (3)). This marking up is likely done by a third-party at the request of the company, and needs to be completed before loading the company’s annual report into the NSM.
MSP Company Secretarial can advise on what steps need to be taken to file consolidated accounts in the NSM. Please speak to us here to find out more.
Listed companies making regulated announcements
When considering what needs to be reported and filed, we should also consider, for a listed company, what needs to be announced. Depending upon the listing market, listed companies are obliged to make regulatory announcements using an RIS. This is a Regulatory Information Service provided by an FCA-approved Primary Information Provider, and is most commonly via a RNS – the Regulatory News Service operated by the London Stock Exchange.
The Listing Rules require event-driven announcements by quoted companies, such as those listed below. This is not an authoritative list – MSP Company Secretarial can help companies understand their announcement requirements in particular situations.
AIM company disclosures (via RIS)
For AIM companies, Rule 10 sets out a company’s “principles of disclosure”, which requires an AIM company to publish, via an RIS, information required to be announced under the AIM Rules at the same time as it is published elsewhere.
Other disclosures via an RIS (typically by the LSE’s RNS) are required by the following AIM Rules:
- Rule 11: “General disclosure of price sensitive information”
- Rule 12: “Substantial transactions”
- Rule 17: “Miscellaneous information” – a series of changes that require the company to make a prompt announcement (which includes movement in and out of treasury shares (schedule 7 of the AIM Rules))
- Rule 18: “Half-yearly reports”
- Rule 19: “Annual Accounts”
- Rule 20: “Publication of documents sent to shareholders”
- Rules 24 & 25: “Corporate action timetables”
Rule 26: “Company information disclosure” (the requirement to maintain specified company information on itswebsite from admission).
As for quoted companies, MSP Company Secretarial can assist companies with complying with their ongoing disclosure obligations.
Annual company reporting
Annual reporting is defined by a company’s obligations under the Companies Act 2006.
Reporting requirements are determined by a company’s size. For financial years commencing on/after 6 April 2025, company size categorisations where a company needs to satisfy two of the three criteria became:
* See CA 2006 s. 383 for category scales for small parent companies.
** See CA 2006 s. 466 for category scales for medium-sized parent companies.
A company that cannot be classified as a micro-entity, small, or medium-sized is a “large” company. A PLC cannot be classified as a micro-entity, small, or medium-sized company.
There are additional reporting requirements for quoted companies.
As reporting requirements vary by company size and listing status, it is difficult to give a summary of the requirements; however, MSP Company Secretarial has a long history of advising companies on their reporting obligations and can assist companies in filing their annual reports.
How MSP Company Secretarial can help with company reports
MSP Company Secretarial can assist companies with their statutory and regulatory compliance. We offer the following services:
- Board support
- Compliance with annual reporting requirements
- Corporate governance advice and support
- MAR compliance
- AGM and general meeting support
- For listed companies, compliance with regulatory reporting requirements and announcements
Company reports: Frequently asked questions
How often do shareholders need to receive financial or statutory reports?
Shareholders of listed companies are entitled to annual accounts, financial performance, and/or profit updates either annually or on a quarterly or half-year basis, and updates for any major changes occurring outside of these periods within the company. Many organisations rely on a Company Secretarial services provider, such as MSP Company Secretarial, to manage AGM organisation, minute taking and report distribution. Click here to find out more.
What governance risks arise from poor company reporting?
Incorrect or inaccurate company reports or filings can lead to fines from Companies House or other financial regulators, a drop in shareholder confidence, leading to reduced share prices and possible fines. It is important for a listed company in particular to know when to make announcements and satisfy regulatory requirements, and here MSP can help.
Can company reporting be affected by board resolutions?
Decisions documented in board minutes, such as share allotments, director appointments and changes to Articles of Association, can trigger reporting requirements and Companies House filings, as well as the need to hold shareholder meetings. Working with MSP Company Secretarial will ensure that your statutory requirements are met and the organisation remains compliant.