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35% of wholesale of clothing and footwear accounts filed on 25 September were in deficit
16,847 sets of company accounts were filed with Companies House on 25 September 2026. This is what they show.
One industry stands out in the accounts filed with Companies House on 25 September 2026. Of the 46 companies in wholesale of clothing and footwear businesses that filed that day, 16 reported liabilities larger than assets, or 35 per cent, against 17 per cent across all 16,547 filings.
Key points
- 16,847 sets of accounts were filed with Companies House on 25 September 2026.
- 2,891 of them, 17 per cent, reported net liabilities rather than net assets.
- 4,800 filings showed a weaker position than the prior year, against 9,374 that improved.
- The filings cover 82,245 employees between them.
- Wholesale of clothing and footwear had the highest share in deficit at 35 per cent of 46 filings.
What happened
Companies House publishes every set of accounts filed with it as open data on the day it is received. On 25 September 2026 that amounted to 16,847 filings, of which 16,547 carried a balance sheet figure we could read. Those are the accounts this report covers.
Of them, 2,891 reported net liabilities: the company owed more than it owned at its balance sheet date. That is 17 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 25 September 2026, 4,800 filings were weaker than a year earlier and 9,374 were stronger, meaning 34 per cent of those with a comparable prior year went backwards. That is in line with 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 | 1,108 | 22% |
| Buying and selling of own real estate | 806 | 27% |
| Other business support service activities n.e.c. | 682 | 17% |
| Management consultancy activities other than financial management | 671 | 17% |
| Residents property management | 595 | 4% |
| Development of building projects | 413 | 26% |
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 |
|---|---|---|
| Wholesale of clothing and footwear | 46 | 35% |
| Production of electricity | 99 | 34% |
| Unlicensed restaurants and cafes | 82 | 33% |
| Performing arts | 50 | 32% |
| Take-away food shops and mobile food stands | 116 | 32% |
| Other retail sale of new goods in specialised stores (not commercial art galleries and opticians) | 41 | 32% |
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 |
|---|---|---|
| High Wycombe | 26 | 38% |
| Canterbury | 34 | 38% |
| Wrexham | 22 | 32% |
| Warwick | 22 | 32% |
| Milton Keynes | 80 | 31% |
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.