A company’s first set of accounts normally has to be delivered to the Companies House Registrar within 22 months of the date of incorporation, or 3 months from financial year end, whichever is longer. For example, a company incorporated on 1st Jan 2005 with an Accounting Reference Date (ARD) of 31st Jan has until midnight on 1st Nov 2006 (22 months from the date of incorporation) to deliver its accounts.
All subsequent accounts need to be delivered within 9 months from the Accounting Reference Date / financial year end. If, however, the accounting reference period has been shortened, the time allowed for filing the accounts is the longer of:
- 9 months from the ARD or
- 3 months from the date of the notice (Form 225).