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<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>
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