- "In the last 20 years our business has changed considerably…and as the focus of our business has changed, Bird Luckin have moved with us."
Alex Tanner, George Tanner (Shalford) Ltd - "Bird Luckin has looked after us incredibly well for over 60 years, they are pro-active and innovational - meeting all our needs to help us achieve our aims."
Richard Stubbings, Cliffords Limited - "I can honestly say that Bird Luckin are the best firm of accountants and auditors I have ever dealt with - and I don't say that lightly!"
Colin Webb, Walthamstow Stadium - "It's important for us to know that we will always be able to contact the right people to give us the right advice and support."
Jane Bennett, Bennetts Funeral Directors - "Although we deal mainly with one Partner … we also know that if we need to contact someone else who is a specialist in another area, we can get the advice we need quickly and easily"
Jeremy Ruggles, J.S. Wright & Sons Ltd - "Bird Luckin got us to a stage which would have taken us months - if not years - to reach on our own, and they got us there in a matter of weeks"
Matthew Sullivan, SNC Ltd - "You can be a good accountant, but if you don't have an understanding of the industry it can be very difficult. "There are two or three people we have regular contact with at Bird Luckin who know our business well, and it makes a difference.""
Robert Church, W A Church (Bures) Ltd - "The work which Bird Luckin has done for Boddingtons over the past few months has helped shape our future direction for the better."
John Warner, Chief Executive, Boddingtons Ltd - "Bird Luckin has acted for us since our inception 10 years ago. They have a very 'can do' yet highly professional attitude - we are very appreciative of their support and advice over the years."
Marlon Fox, Outlook Property Ltd
Filing of accounts and late filing penalties
Companies are automatically fined if accounts are not submitted on time. Accounts should be normally be filed for a private company nine months after the company's accounting reference date. Public companies should file their accounts within six months of the company's accounting reference date.
The period of filing first accounts for a private company is 21 months after the date of incorporation and for a public company 19 months after the date of incorporation.
Late filing penalties
The current filing penalties are as follows:
| Length of delay, based on the filing date | Private company | Public company |
| Three months or less | £100 | £500 |
| More than three months up to six months | £250 | £1,000 |
| More than six months to 12 months | £500 | £2,000 |
| More than 12 months | £1,000 | £5,000 |
From 1 February 2009 the penalties are as follows
| Length of delay, based on the filing date | Private company | Public company |
| Not more than one month | £150 | £750 |
| More than one month but not more than three months | £375 | £1,500 |
| More than three months but not more than six months | £750 | £3,000 |
| More than six months | £1,500 | £7,500 |
These rates double for any company which files late having also filed late in the previous year. In this circumstance that results in a maximum fine of £15,000 for a PLC filing more than six months after the filing deadline.
The Registrar of Companies automatically issues invoices where accounts are filed late - these are sent to the registered office.
Can a filing penalty be appealed against?
You may appeal against a penalty but it will only be successful if you can show that the circumstances are exceptional. The Registrar has limited discretion not to collect a penalty. It may be applied when an unforeseen catastrophe strikes a company at a critical time; for instance, a personal tragedy affecting a sole director immediately before a filing deadline or a fire destroying records a few days before time runs out.
The Registrar lists the following reasons that are not considered exceptional:
- My accounts were delayed or lost in the post
- My company is dormant
- My company or its officers have financial difficulties (including bankruptcy)
- I cannot afford to pay
- You did receive them on time but they were rejected
- Another director is responsible for preparing the accounts
- My accountant was ill
- I relied on my accountant
- These are my first accounts
- I am not familiar with the filing requirements
- This is a flat management company
- I was abroad on business or on holiday
- I am a sole director
- I did not receive a reminder notice
Quite an interesting list!
In order to ensure your accounts are completed and ready for filing it is important you provide your accounting records when we request them and any additional information we require in order to complete the accounts and, where appropriate, the audit.