Companies House late filing penalty

Hi

I have recently sent in a set of clients accounts on the 26th Feb for a May 31st year end.  It was there first trading period, and the compnay incorporated on the 19th May 2008.  I have received a penalty letter stating that the accounts were late and should have been filied by the 19th!  But then I have other clients who have incorporated mid month and have been given nine months from the year end to file!  I am confused, why are there varying rules across my client base? Is there anyway i can appeal this penalty?

Any help would be very much appreciated.

Lisa