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40% of performing arts accounts filed on 28 August were in deficit
18,612 sets of company accounts were filed with Companies House on 28 August 2026. This is what they show.
One industry stands out in the accounts filed with Companies House on 28 August 2026. Of the 30 companies in performing arts businesses that filed that day, 12 reported liabilities larger than assets, or 40 per cent, against 19 per cent across all 18,355 filings.
Key points
- 18,612 sets of accounts were filed with Companies House on 28 August 2026.
- 3,551 of them, 19 per cent, reported net liabilities rather than net assets.
- 5,575 filings showed a weaker position than the prior year, against 10,110 that improved.
- The filings cover 67,328 employees between them.
- Support activities to performing arts had the highest share in deficit at 40 per cent of 30 filings.
What happened
Companies House publishes every set of accounts filed with it as open data on the day it is received. On 28 August 2026 that amounted to 18,612 filings, of which 18,355 carried a balance sheet figure we could read. Those are the accounts this report covers.
Of them, 3,551 reported net liabilities: the company owed more than it owned at its balance sheet date. That is 19 per cent.
The numbers
Every set of accounts carries the prior year alongside the current one, so each filing shows its own direction of travel. On 28 August 2026, 5,575 filings were weaker than a year earlier and 10,110 were stronger, meaning 36 per cent of those with a comparable prior year went backwards. That is above the 17 per cent average across the days measured so far.
Who filed most
| Industry | Filings | In deficit |
|---|---|---|
| Other letting and operating of own or leased real estate | 1,175 | 23% |
| Buying and selling of own real estate | 988 | 31% |
| Management consultancy activities other than financial management | 796 | 15% |
| Other business support service activities n.e.c. | 630 | 19% |
| Development of building projects | 476 | 23% |
| Other service activities n.e.c. | 456 | 16% |
Where the deficits are concentrated
Ranked by the share of filings reporting net liabilities, among industries with at least 30 filings that day.
| Industry | Filings | In deficit |
|---|---|---|
| Support activities to performing arts | 30 | 40% |
| Licensed restaurants | 178 | 39% |
| Retail sale of sports goods, fishing gear, camping goods, boats and bicycles | 31 | 39% |
| Retail of furniture, lighting, and similar (not musical instruments or scores) in specialised store | 37 | 38% |
| Other retail sale in non-specialised stores | 108 | 32% |
| Buying and selling of own real estate | 988 | 31% |
By registered office
Towns with at least 20 filings that day. A registered office is an address for service and not necessarily where a business trades, so this is a weaker signal than the industry split.
| Town | Filings | In deficit |
|---|---|---|
| Salisbury | 27 | 41% |
| Rickmansworth | 25 | 36% |
| Guildford | 20 | 35% |
| Wakefield | 29 | 34% |
| Rochdale | 33 | 33% |
What this does and does not mean
Net liabilities are not the same thing as insolvency. A company funded by its parent, or by a director loan, or one that is early in its life and still carrying losses forward, can report negative net assets for years while paying everything it owes. The figure is a fact about a filing, not a verdict on a business.
Companies House does not verify the information filed with it. Everything here is what companies reported about themselves.
What happens next
The next batch of accounts is published the following working day, and this report runs again. The series builds a picture no single filing can give: whether the share of British companies filing accounts that do not balance is rising, and which industries are carrying it.
The series so far
How this was produced. Companies House publishes every set of accounts filed with it as open data. Cap News downloads that file each working day, reads the tagged figures out of each filing and joins them to the company register. Nothing here is hand picked. The method sets out what is counted and what is not.