SECR Deadlines 2026

Filing deadlines

SECR has no deadline of its own

It borrows one, from a statute almost nobody in a finance team has opened.

SECR sits inside the directors’ report, which is part of the annual accounts, so the deadline is the ordinary Companies House accounts-filing deadline under Companies Act 2006 section 442.

Get the arithmetic wrong and the mistake is not obscure — Companies House applies it to the exact day, with no working-day rounding at all.

9 months

Private companies & LLPs · CA 2006 s.442(2)(a)

6 months

Public companies · CA 2006 s.442(2)(b)

9 months

Large LLPs · LLP Act 2000 s.11

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The one thing to get straight first

SECR is not filed separately

There is no SECR form, no SECR portal, and nobody at Companies House processes a “SECR filing”.

The disclosures sit inside the directors’ report, and the directors’ report is part of the annual accounts.

Which is why the deadline comes from company law, not from SECR’s own 2018 regulations — the disclosure obligation itself is set out at SECR requirements.

Two paths, and a company’s type decides which

9 months if you are private. 6 if you are public.

Private companies and LLPs get 9 months after the accounting reference date, under CA 2006 s.442(2)(a) and LLP Act 2000 s.11.

Public companies — which includes every quoted company — get 6 months, under s.442(2)(b).

Whether SECR applies to you at all is a separate question from timing. Check SECR thresholds first if you are not sure your company is in scope.

The exception every guide skips

Your first accounting period is not governed by the normal rule

The 9-month / 6-month rule assumes a normal, roughly-annual accounting period.

A company’s first accounts, where the first accounting reference period runs over 12 months, are due at whichever of two dates expires last: nine or six months from the first anniversary of incorporation, or three months after the accounting reference period ends.

Once your deadline is confirmed, SECR reporting covers what the section itself has to contain.

First-accounts calculatorCA 2006 s.442(3)

Every guide states the 9-month and 6-month rule.

Almost none of them state what happens when the date lands on a weekend.

CA 2006 s.442 · Companies House late filing penalties

The correction this page exists to make

The deadline does not move for a weekend or a bank holiday

An earlier version of this page implied otherwise, and it was wrong.

Companies House states the rule without qualification: “It does not matter if your filing deadline expires on a Sunday or Bank Holiday - you must still file your accounts by this date.”

What matters is the date acceptable accounts arrive at Companies House, not the date you send them.

Common misconception, against the sourceCompanies House

What people assume

What Companies House says

When it is late

SECR carries no penalty regime of its own

Late filing of the SECR-bearing accounts triggers the ordinary Companies House late filing penalty under CA 2006 s.453.

The bands rise steeply, and they are set separately for private and public companies.

Late filing penalty bandsCompanies House · 16 Jan 2026

Work it out for your own year end

Private and public companies land on genuinely different dates

Pick your accounting reference date and entity type.

The arithmetic has a trap in it: a month-end accounting reference date does not shift by the same day-number, it runs to the last day of the target month too — 30 April plus nine months is 31 January, not 30 January.

Deadline calculatorCA 2006 s.442

What lateness actually costs

Beyond the penalty itself

A late filing shows on the public record at Companies House, whoever looks.

Persistent late filing can support a director disqualification action under the Company Directors Disqualification Act 1986.

None of this is unique to SECR — it is the ordinary consequence of a late set of statutory accounts, and SECR simply travels inside them.

The one penalty rule that compounds

File late two years running, and the second penalty doubles

Every band above doubles if the company’s accounts were also filed late in the immediately preceding financial year.

A private company’s worst single-year penalty is £1,500. Filed late again the following year, that band becomes £3,000.

Standard vs doubledCA 2006 s.453

What this all rests on

Three sections and one companion Act

CA 2006 s.441 sets the general duty to file accounts and reports; s.442 sets the 9-month / 6-month periods this page is built around; s.453 sets the civil penalty for late filing.

LLP Act 2000 s.11 carries the same periods across to large LLPs.

The complete picture — thresholds, disclosures, and how SECR sits alongside UK SRS — is in the complete SECR guide.

That is the shape of the deadline.

Now the worked detail, exactly as it was before.

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.

For the disclosure obligation itself, rather than its timing, see SECR requirements.

SECR Filing Deadlines by Company Type

Regulatory Evolution

SECR to UK SRS Transition

1 April 2019

SECR Introduced

Streamlined Energy and Carbon Reporting comes into force

1 April 2020

First Reports Due

First mandatory SECR disclosures required

25 February 2025

UK SRS Published

New sustainability reporting standards published

1 October 2026

FCA Policy Expected

Final Policy Statement on UK SRS mandatory application

1 January 2027

UK SRS Proposed

UK SRS S2 proposed mandatory for ~500 listed companies

1 January 2028

SECR Review Expected

Government review of SECR-UK SRS interaction

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

9 months

Most common SECR filing deadline

Source: Companies Act 2006 section 442

Example Deadlines for 2026

For Companies with 31 December 2025 Year-End

Company Type	Deadline	Filing Period
Private companies	30 September 2026	9 months
Public companies	30 June 2026	6 months
Large LLPs	30 September 2026	9 months

For Companies with 31 March 2026 Year-End

Company Type	Deadline	Filing Period
Private companies	31 December 2026	9 months
Public companies	30 September 2026	6 months
Large LLPs	31 December 2026	9 months

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: Do not assume weekends move the deadline

They do not.

Companies House is explicit: "It does not matter if your filing deadline expires on a Sunday or Bank Holiday - you must still file your accounts by this date."

The deadline is also calculated to the exact day, and it is the date acceptable accounts arrive, not the date you send them.

Early planning essential

SECR data collection typically takes 3-6 months for first-time filers.

Start your SECR process at least 6 months before your filing deadline to ensure compliance.

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

Period Late	Penalty
Up to 1 month	£150
1-3 months	£375
3-6 months	£750
Over 6 months	£1,500

Public Companies Penalty Structure

Period Late	Penalty
Up to 1 month	£750
1-3 months	£1,500
3-6 months	£3,000
Over 6 months	£7,500

Additional Consequences of Late Filing

Beyond financial penalties, late SECR filing can result in:

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

SECR Timeline Planning

12 Months Before Deadline

Scope assessment — confirm SECR applies (see SECR thresholds for the size tests)
Data systems setup — establish collection processes
Methodology selection — choose a calculation approach (see SECR guidance)

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 — see SECR compliance

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

SECR is part of annual accounts — not a separate filing
Start early — allow 6+ months for first-time compliance
Know your company type — private vs public affects deadline
Check weekends/holidays — deadlines can shift
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.

SECR has no deadline of its own

SECR is not filed separately

9 months if you are private. 6 if you are public.

Your first accounting period is not governed by the normal rule

The deadline does not move for a weekend or a bank holiday

What people assume

What Companies House says

SECR carries no penalty regime of its own

Private and public companies land on genuinely different dates

Beyond the penalty itself

File late two years running, and the second penalty doubles

Three sections and one companion Act

Key Point: SECR Is Not Filed Separately

SECR Filing Deadlines by Company Type

Private Companies

Public Companies

Large LLPs

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)

Step 2: Apply the Filing Period

Step 3: Do not assume weekends move the deadline

Early planning essential

SECR Penalties

Private Companies/LLPs Penalty Structure

Public Companies Penalty Structure

Additional Consequences of Late Filing

SECR Timeline Planning

12 Months Before Deadline

6-9 Months Before Deadline

3-6 Months Before Deadline

1-3 Months Before Deadline

Filing Month

Special Circumstances

First-Time Filers

Group Companies

Change of Accounting Reference Date

SECR Deadlines and UK SRS

Quoted Companies

Large Unquoted Companies/LLPs

Key Deadline Reminders

Related guides & references

SECR guidance

SECR thresholds

SECR reporting