Scottish firm McClure Naismith has still not filed its 2014 accounts, despite the fact that they are now almost six months overdue.

Earlier this year the firm faced dissolution after it "embarrassingly" misread a notice from Companies House asking it to confirm that it was a trading company. The 29-partner firm managed to convince the registrar that it was still a real, functioning thing, but it did not file the accounts, which were due on 31 January. When RollOnFriday contacted McClure Naismith in May, a spokeswoman said they would be issued "very soon". This week she said they would be filed "very shortly". She added that the delay was due to a "very technical" issue, but declined to say what it was.

    "Finished!" McClure Naismith descendants arrive at Companies House

If the firm can't juggle the figures into shape by the end of next week, Companies House will fine it £1,500. The partners can probably take the hit, even though profits have fallen for two years in a row. But failure to file accounts can be a criminal offence and opens the directors up to personal fines. With such punishments on the line, not to mention the poor publicity, it must be a very technical issue indeed to have bamboozled the firm and its accountants Deloitte for almost six months and counting.
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