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When are my limited company annual accounts due?

Published on Aug 5, 2009 |

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As a limited company director, you are obliged to file your company accounts with Companies House each financial year.

When are my limited company accounts due?

For new limited companies, your initial Accounting Reference Date (ARD) is set to the last day of the month in which your company was incorporated. For example, if you set up your company on 12th August 2008, your ARD would be set to 31st August each year.

In this example, your first accounts would cover the period 12th August 2008 to 31st August 2009 (or up to 7 days either side of this date).

Under normal circumstances, limited company accounts must be submitted to Companies House within ten months of the company ARD (or nine months for accounts starting on or after 6th April 2008).

Importantly, for new companies, the first accounts must be submitted no later than 22 months following the date of incorporation. To make things slightly more complicated, this period is also reduced to 21 months for accounts starting on or after 6th April 2008.

Can you change your Accounting Reference Date?

Yes - you or your contractor accountant would need to fill in Form 225 (available from Companies House).

- You can only extend your ARD once every five years in normal circumstances.
- You cannot extend an accounting period so that it lasts more than 18 months.

The rules governing changes to your ARD are quite complex, so you should always seek professional advice before making any changes.

For more information, refer to the Companies House guide to Accounts and Accounting Dates.

What about HMRC?

You are also obliged to submit a copy of your company's statutory accounts to HMRC together with a Corporation Tax Return (Form CT600) each year.

Find out more in our contractors' guide to Corporation Tax.