It is a director's responsibility to ensure that full accounts are produced each year and that they are sent to all members within 10 months of the accounting reference date. Within this 10 month period, a copy of these accounts must also be filed with Companies House, whereupon they become a public document and open to inspection.
The accounts should include a profit and loss account, a balance sheet, an auditors report, details of any loans to directors, a director's report. Some companies may qualify as 'small' or 'medium-sized' companies and may file abbreviated accounts.
If a company has not traded through the accounting year it may file Dormant Company Accounts (DCA's).