Companies House filing for share of freehold and RMC companies: the deadlines that matter

Almost every share-of-freehold and RMC arrangement uses a limited company to hold the freehold or carry the management duty. That company has obligations to Companies House that run quietly in the background, year after year. Miss them and the consequences range from a fine to, in the worst case, the company being struck off the register, which can put the building's ownership itself at risk.

There are two filings you must make every year, plus a duty to keep the record accurate. That is essentially it.

1. The confirmation statement

The confirmation statement is a yearly check-in that tells Companies House the public record is still correct: who the directors are, who the members or shareholders are, the registered office address, and the people with significant control. It does not contain any financial information.

• How often: at least once every 12 months.
• Deadline: within 14 days of the end of your review period (usually the anniversary of incorporation or your last statement).
• Penalty for late filing: there is no automatic fine, but failing to file at all is a criminal offence and can lead to the company being struck off.

2. The annual accounts

Every company must file annual accounts, even one that holds a freehold and never trades. For most small residential companies these are dormant or micro-entity accounts, which are short and simple, but they are not optional, and the deadline is strict.

Dormant and micro-entity accounts: what they mean

Most small freehold and RMC companies fall into one of two simplified categories, which keeps the paperwork light.

• Dormant: the company has had no 'significant accounting transactions' in the year. A freehold company that simply holds the title and runs the service charge through a separate trust account is often dormant. Dormant accounts are very short.
• Micro-entity: the company is tiny by the official thresholds and can file simplified micro-entity accounts. Many small RMCs qualify.

Which applies depends on how your building's money flows, so it is worth a quick check with an accountant the first time. After that it tends to stay the same year on year.

3. Keep the record accurate as things change

Beyond the two annual filings, you must tell Companies House promptly when key details change, so the public register stays correct. The common ones for a building company are:

• A director joining, resigning or changing details, which happens whenever a flat sells
• A change of registered office address
• Changes to people with significant control

What happens if you miss everything

Companies House sends reminders, then escalates. Persistent failure to file leads to a strike-off notice and, eventually, the company being dissolved. For a freehold company that is serious: the freehold could pass to the Crown as 'bona vacantia', and recovering it is costly and slow. It is entirely avoidable, and the avoidance is just a calendar.

How to never miss a filing again

The whole problem with company filings is that they are infrequent and easy to forget. The solution is to make them visible. Sign up for Companies House email reminders, note both deadlines somewhere shared rather than in one person's head, and make sure the responsibility survives a change of director.

Good Flats builds these dates into your building's compliance calendar automatically, alongside the insurance renewal, the fire risk assessment and the service charge year-end, and flags each one well before it falls due. Combined with a vetted accountant for the year-end, it means a small block can stay fully compliant without anyone having to remember anything.