The firm, which incorporated as an LLP in February 2005, has yet to file
accounts since it made the switch from a partnership.
The filing, for which the firm has offered no reason for the delay, will
appear on Companies House’s records several days after it is made.
meant to file its accounts by 31 December 2006, but the firm has yet to do so.
It was ranked 38 in last year’s Accountancy Age Top 50 survey.
A spokeswoman for the Cheltenham-based firm told Accountancy Age
there was ‘no problem whatsoever’ with the company’s accounts, and the filing
would be made by the end of May.
Private companies that file between three months and one day to six months
late are automatically fined £250.
Private companies filing their first set of accounts must do so within 22
months of incorporation and 19 months for public companies.
Late filing penalties are imposed on the company under civil law. Failure to
pay a late filing penalty can result in a County Court judgment against the
Failure to file accounts is a criminal offence which can result in directors
being fined personally in the criminal courts. In addition to the directors
being fined, the registrar may take steps to strike the company off the public
A Companies House spokesman said the body could not discuss individual cases.
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