What period should the accounts cover?
A company’s first accounts must start on the day of incorporation. The first financial year must end on the ‘accounting reference date’ or a date up to seven days either side of this date. Subsequent accounts start on the day following the year-end date of the previous accounts. They end on the next ‘accounting reference date’ or a date up to seven days either side.
A company’s first accounts must start on the day of incorporation. The first financial year must end on the “accounting reference date” or a date up to seven days either side of this date. Subsequent accounts start on the day following the year-end date of the previous accounts. They end on the next “accounting reference date” or a date up to seven days either side.
