There's definitely something fishy going on with Cloud Imperium Games.
This is my final effort post in summary of the UK accounts situation.
Under UK law (Companies Act 2006) all UK registered companies must file a number of documents with the agency known as Companies House. These documents are all public records. A company must file a set of their accounts within nine months of their registered financial year end (or if it is their first set of accounts, they have 21 months from incorporation).
Failure to file documents is considered a strict liability. Eg: Were the accounts filed? Yes/No. If the answer is no, the company itself is fined.
Failure to deliver documents is a criminal offence. All the directors of the company risk prosecution. On conviction, a director could end up with a criminal record and a potentially unlimited fine for each offence. This is separate from the civil penalty imposed on the company for late filing of accounts.
Prosecution of directors and the timeline can vary massively and there is no definitive answer to the questions you may have. When Companies House take steps to initiate criminal proceedings against a director, most will make it a priority to avoid criminal proceedings. Repeat offenders will likely receive less leeway and shortened timelines. You can read about chef Gordon Ramsay's close encounters with criminal prosecution for failing to file accounts here.
You can check for yourself by following the links but presently Foundry 42 Limited, Roberts Space Industries International Limited, and Cloud Imperium Games UK Limited are all in breach of the law for failing to file their accounts on time. Once they have filed their accounts, you will be able to view them yourself at the links. As directors of each of these companies, Christopher Roberts, Erin David Roberts, and Ortwin Freyermuth are therefore breaking UK law and running the risk of criminal proceedings.
From: http://forums.somethingawful.com/showthread.php?threadid=3744337&pagenumber=68#post450948915
In Breach: https://beta.companieshouse.gov.uk/company/08703814 https://beta.companieshouse.gov.uk/company/08815227 https://beta.companieshouse.gov.uk/company/08882924