How do I find UK companies that are about to file their first accounts?
A private company's first accounts are due 21 months after incorporation. Companies House shows the date, so you can find young companies approaching a first accountant, adviser or lender conversation.
Written from Lockley's index and the sources below, updated 20 October 2026.
A private limited company's first accounts are due 21 months after the date it was incorporated; later accounts are due nine months after each year end. Companies House shows the next due date on each company page, so you can work out which young companies are approaching a first filing. For a seller of accounting, tax, software, banking or insurance, that is a dated reason to speak to a company that is new to filing.
Why the first filing matters
A company in its second year has usually had its first real financial test. Directors must decide who prepares accounts, how to file, and whether to keep the arrangements they started with. Many founders set up the company with a company formation service and have not appointed an adviser. The first filing is the point at which a good adviser or tool is easy to justify.
The deadline is also a pressure point. Penalties for late filing apply, and a first-time filer may not know the timetable. A helpful, accurate note about the deadline is more useful than a generic pitch.
How to find them
On Companies House, open a company and read the accounts section, which shows the next accounts made up to date and the due date, plus the incorporation date. To work across many companies you need either the free bulk data file, which carries incorporation dates, or an index that holds them.
The method is to take companies incorporated roughly 15 to 20 months ago, in your sector by SIC code, and check which have not yet filed. Our guides to finding newly formed companies in a sector and to finding companies by SIC code explain the filtering step by step.
Check before you call
Confirm that the company is active. Check whether the accounting reference date has been changed, which can shorten or extend the period. Check whether accounts have already been filed. Make sure the company is a private limited company, as the rules differ for other forms. Confirm who the directors are on the register so you speak to the right person.
What to say
Lead with the record, not the deadline alone. For example: I saw that the company was incorporated in early 2025 and its first accounts fall due next spring. Have you chosen who will prepare them? It is specific, helpful and easy to verify.
Do not imply that you know the state of the company's finances. The register shows dates, not performance.
How this fits a daily routine
A first-accounts date is a slow signal, known months ahead. It is best kept as a pipeline list, with faster signals such as a new director, a new charge or a first-of-function hire used for the morning call. Lockley reads Companies House officers, charges and filings every night and links each finding to its record, so you can mix both kinds.
Questions
When are a new company's first accounts due?
21 months after the incorporation date for a private limited company.
When are later accounts due?
Nine months after the end of the financial year.
Where do I see the due date?
On the company's page on Companies House, in the accounts section.
Can the date change?
Yes. Changing the accounting reference date can shorten or extend the period.
Is a first filing a good reason to call?
For accountants, software and finance sellers it is a clear, checkable reason, provided you confirm the company is active and unfiled.
See which of these companies are worth calling for your business, with the source for each.
Start the research