<p>I am not able to comment on individual cases.</p><p>All limited companies must file their accounts at Companies House each year. Failure to do so is an offence and can result in a criminal prosecution of the company's directors. The law imposes an automatic civil penalty on a company if the accounts are filed late, although a company may apply to extend this period in certain circumstances. The penalty amount depends on how late the accounts are when delivered. Penalties are doubled if the accounts are filed late in consecutive years.</p><p>The Registrar will proceed with action to remove a company from the register where the accounts remain overdue, and to bring prosecution proceedings where it is in the public interest to do so.</p>