When are a Gibraltar private company's accounts due, and what is filed?

Within 12 months of the financial year end. Micro and small companies file only an abridged balance sheet, while medium and large companies file fuller accounts. Filing costs £26, rising to £206.50 in total if more than 13 months late and £335 after 24 months.

Accounting and audit support

Source: Guidance Note 25: Filing of accounts (August 2025), Companies House Gibraltar