{
 "id": "sample-e",
 "version": "1.1.0",
 "createdAt": "2026-10-13T13:22:05.090Z",
 "input": {
  "companyType": "public",
  "companyName": "",
  "incorporationDate": "2015-01-15",
  "ardMonth": 12,
  "ardDay": 31,
  "asOfDate": "2027-02-01",
  "firstAccounts": false,
  "previousYearLate": false,
  "accountsAlreadyFiled": false,
  "accountsFiledDate": null,
  "accountsPeriodEnd": "2025-12-31",
  "csReviewEnd": null,
  "directors": 3,
  "directorsVerified": 3,
  "pscs": 0,
  "pscsVerified": 0,
  "filingBlockedIfUnverified": true,
  "csFeeGbp": 50
 },
 "analysis": {
  "rulesVersion": "CH-LFP-2026-01",
  "companyType": "public",
  "firstAccounts": false,
  "firstAccountsRule": "Subsequent (or first ≤12 months): public company — 6 months after ARD (GOV.UK).",
  "accountsPeriodEnd": "2025-12-31",
  "accountsDue": "2026-06-30",
  "daysToDue": 0,
  "daysLate": 216,
  "accountsAlreadyFiled": false,
  "accountsFiledDate": null,
  "filedLate": null,
  "penaltyApplied": null,
  "penaltyIfFiledToday": {
   "amount": 7500,
   "bandIndex": 3,
   "bandLabel": "More than 6 months late",
   "doubled": false,
   "baseAmount": 7500
  },
  "previousYearLate": false,
  "penaltySchedule": [
   {
    "daysAfterDue": 1,
    "asOf": "2026-07-01",
    "penaltyGbp": 750,
    "bandLabel": "Not more than 1 month late",
    "doubled": false
   },
   {
    "daysAfterDue": 31,
    "asOf": "2026-07-31",
    "penaltyGbp": 1500,
    "bandLabel": "More than 1 month but not more than 3 months late",
    "doubled": false
   },
   {
    "daysAfterDue": 91,
    "asOf": "2026-09-29",
    "penaltyGbp": 1500,
    "bandLabel": "More than 1 month but not more than 3 months late",
    "doubled": false
   },
   {
    "daysAfterDue": 181,
    "asOf": "2026-12-28",
    "penaltyGbp": 3000,
    "bandLabel": "More than 3 months but not more than 6 months late",
    "doubled": false
   }
  ],
  "csReviewEnd": "2027-01-15",
  "csDue": "2027-01-29",
  "daysToCs": -3,
  "csFeeGbp": 50,
  "csIllustrativeRisk": {
   "overdueDays": 3,
   "amount": 0,
   "band": "warn",
   "bandLabel": "Warning window — file within notice period to avoid a penalty",
   "label": "illustrative CH civil-penalty guidance, not automatic",
   "note": "Confirmation statements have no automatic accounts-style late fee. After a warning notice, Companies House may impose a civil financial penalty if the CS remains unfiled. Figures below are illustrative planning bands only."
  },
  "idv": {
   "directors": 3,
   "directorsVerified": 3,
   "pscs": 0,
   "pscsVerified": 0,
   "unverifiedDirectors": 0,
   "unverifiedPscs": 0,
   "anyUnverified": false,
   "filingBlockedIfUnverified": true,
   "idvBlocksFiling": false,
   "requiredActions": [
    "All counted directors and PSCs are marked verified — IDV gate clear for this checklist."
   ]
  },
  "accountsExposureGbp": 7500,
  "csExposureIllustrativeGbp": 0,
  "totalExposureGbp": 7500,
  "totalExposureNote": "totalExposureGbp = automatic accounts late-filing penalty if filed today (0 if on time / already filed) + illustrative CS civil-penalty planning figure if CS overdue. CS portion is NOT an automatic fine."
 },
 "steps": [
  "Accounts are 216 day(s) late (due 2026-06-30). If filed today the automatic Companies House penalty is £7,500 (More than 6 months late). File acceptable accounts immediately — every further band jump costs more.",
  "Penalty schedule if you miss the due date: +1 day £750; +31 days £1,500; +91 days £1,500; +181 days £3,000.",
  "Confirmation statement is overdue (due 2027-01-29, 3 day(s) late). File CS01 online (fee about £50). There is no automatic accounts-style CS penalty — but after a warning, Companies House may impose a civil financial penalty (illustrative CH civil-penalty guidance, not automatic). Illustrative planning figure used here: £0.",
  "IDV checklist clear for the directors/PSCs you counted — keep verification status current when officers change.",
  "Act now: instruct your accountant today and file online or by guaranteed delivery for the accounts deadline 2026-06-30 and the overdue confirmation statement (due 2027-01-29) — first-class post does not guarantee arrival. Also register for Companies House email reminders and re-check the live record on Find and update company information.",
  "Total modelled exposure today: £7,500 (accounts automatic £7,500 + CS illustrative £0). Prioritise clearing the automatic accounts penalty risk first."
 ]
}