SECR Deadlines 2026

Key Point: SECR Is Not Filed Separately

SECR is not a separate filing — it sits inside the directors' report, which forms part of a company's annual accounts. The SECR deadline is therefore the standard Companies House accounts-filing deadline under Companies Act 2006 section 442.

SECR Filing Deadlines by Company Type

Private Companies

• Deadline: 9 months after the accounting reference date
• Applies to: Large unquoted companies in SECR scope
• Legal basis: Companies Act 2006 section 442(2)(a)

Public Companies

• Deadline: 6 months after the accounting reference date
• Applies to: Quoted companies (all quoted companies are public)
• Legal basis: Companies Act 2006 section 442(2)(b)

Large LLPs

• Deadline: 9 months after the accounting reference date
• Applies to: Large LLPs meeting SECR size tests
• Legal basis: LLP Act 2000 section 11

Example Deadlines for 2026

For Companies with 31 December 2025 Year-End

For Companies with 31 March 2026 Year-End

How to Calculate Your SECR Deadline

Step 1: Identify Your Accounting Reference Date (ARD)

Your accounting reference date is the last day of your financial year. This is set when the company is incorporated and can be found:

• On Companies House records
• In your Memorandum and Articles of Association
• In previous years' accounts

Step 2: Apply the Filing Period

Add the appropriate filing period to your accounting reference date:

• Private companies/LLPs: Add 9 months
• Public companies: Add 6 months

Step 3: Account for Weekends and Bank Holidays

If your deadline falls on a weekend or bank holiday, the deadline moves to the next working day.

SECR Penalties

SECR itself does not carry separate penalty provisions. Late filing triggers the standard Companies House late filing penalties under Companies Act 2006 section 453:

Private Companies/LLPs Penalty Structure

Public Companies Penalty Structure

Additional Consequences of Late Filing

Beyond financial penalties, late SECR filing can result in:

1. Director disqualification — potential action under Company Directors Disqualification Act 1986
2. Credit rating impact — late filing appears on public records
3. Audit scrutiny — increased regulatory attention
4. Stakeholder concerns — ESG performance questions from investors

SECR Timeline Planning

12 Months Before Deadline

• Scope assessment — confirm SECR applies
• Data systems setup — establish collection processes
• Methodology selection — choose calculation approach

6-9 Months Before Deadline

• Data collection begins — start gathering energy consumption data
• Baseline calculations — preliminary emissions estimates
• Internal process design — approval workflows

3-6 Months Before Deadline

• Final data collection — complete energy and emissions data
• Calculations completion — finalize Scope 1 and 2 emissions
• Narrative sections — draft energy efficiency actions

1-3 Months Before Deadline

• Report integration — embed SECR in directors' report
• Internal review — management and board approval
• External assurance — if required

Filing Month

• Final accounts preparation — complete annual accounts including SECR
• Companies House submission — file before deadline
• Process review — plan for following year

Special Circumstances

First-Time Filers

• No prior year comparative data required in first year
• Allow extra time for data system setup
• Consider external specialist support

Group Companies

• Determine which group entities are in SECR scope
• Consolidate data across multiple entities
• Ensure consistent methodology application

Change of Accounting Reference Date

• Pro-rata SECR data for short/long periods
• Maintain annual disclosure cycle
• Update internal systems accordingly

SECR Deadlines and UK SRS

With UK SRS published 25 February 2026, companies should consider:

Quoted Companies

• 2026: Continue SECR compliance with existing deadlines
• 2027 onwards: Potential UK SRS S2 requirements (subject to FCA policy)
• Planning: Consider integrated SECR-UK SRS preparation

Large Unquoted Companies/LLPs

• 2026 and beyond: SECR deadlines remain unchanged
• Voluntary: UK SRS available but no deadline impact
• Supply chain: Monitor customer reporting requirements

Key Deadline Reminders

1. SECR is part of annual accounts — not a separate filing
2. Start early — allow 6+ months for first-time compliance
3. Know your company type — private vs public affects deadline
4. Check weekends/holidays — deadlines can shift
5. Plan for UK SRS — quoted companies should prepare for future requirements

The most common mistake is underestimating SECR preparation time. Energy data collection, emissions calculations, and internal approval processes typically take longer than expected, especially for first-time filers.