England and Wales commercial and regulatory procedures
When must a private company deliver its annual accounts?
Ordinarily nine calendar months. Deliver the accounts and reports to the registrar. Confirm private status immediately before the period ends. First accounts exceeding twelve months, a shortened period and an actual extension require separate statutory comparisons.
- Period
- Ordinarily nine calendar months
- Trigger
- End of the relevant accounting reference period
- Rule
- Companies Act 2006, sections 441–443
Companies Act 2006, sections 441–443. The retained source governs deliver the accounts and reports to the registrar. Confirm private status immediately before the period ends. First accounts exceeding twelve months, a shortened period and an actual extension require separate statutory comparisons.
Source guide · No automated date
Check the applicable procedure
Confirm private status immediately before the period ends. First accounts exceeding twelve months, a shortened period and an actual extension require separate statutory comparisons. Section 443 uses corresponding dates, preserves month-end status and supplies the February exception. Nine months is not 274 days. The actual end of the relevant accounting reference period and required completion must be established before using a final date.
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When must a private company deliver its annual accounts?
Ordinarily nine calendar months. Deliver the accounts and reports to the registrar. Confirm private status immediately before the period ends. First accounts exceeding twelve months, a shortened period and an actual extension require separate statutory comparisons.
Responsible actor. Directors of a private company.
End of the relevant accounting reference period.
Confirm private status immediately before the period ends. First accounts exceeding twelve months, a shortened period and an actual extension require separate statutory comparisons.
Confirm private status immediately before the period ends. First accounts exceeding twelve months, a shortened period and an actual extension require separate statutory comparisons.
Companies Act 2006, sections 441–443How does this provision count time?
- Deliver the accounts and reports to the registrar.
- Section 443 uses corresponding dates, preserves month-end status and supplies the February exception. Nine months is not 274 days.
- Confirm private status immediately before the period ends. First accounts exceeding twelve months, a shortened period and an actual extension require separate statutory comparisons.
Section 443 uses corresponding dates, preserves month-end status and supplies the February exception. Nine months is not 274 days.
Section 443 uses corresponding dates, preserves month-end status and supplies the February exception. Nine months is not 274 days. Confirm private status immediately before the period ends. First accounts exceeding twelve months, a shortened period and an actual extension require separate statutory comparisons.
Companies Act 2006, sections 441–443Which facts prevent one automatic date?
Confirm private status immediately before the period ends. First accounts exceeding twelve months, a shortened period and an actual extension require separate statutory comparisons. Section 443 uses corresponding dates, preserves month-end status and supplies the February exception. Nine months is not 274 days. The actual end of the relevant accounting reference period and required completion must be established before using a final date.
The directors of a private company has established the applicable procedure and end of the relevant accounting reference period. Confirm private status immediately before the period ends. First accounts exceeding twelve months, a shortened period and an actual extension require separate statutory comparisons. Deliver the accounts and reports to the registrar. Ordinarily nine calendar months. No computed final date is supplied.
A proposed completion raises a nonbusiness-day or time-boundary question for deliver the accounts and reports to the registrar. Section 443 uses corresponding dates, preserves month-end status and supplies the February exception. Nine months is not 274 days. Resolve this boundary under the identified provision and actual completion route. Section 443 uses corresponding dates, preserves month-end status and supplies the February exception. Nine months is not 274 days.
The company shortens its accounting period and gives a later section 392 notice. Confirm private status immediately before the period ends. First accounts exceeding twelve months, a shortened period and an actual extension require separate statutory comparisons. Confirm private status immediately before the period ends. First accounts exceeding twelve months, a shortened period and an actual extension require separate statutory comparisons. No automatic final date follows from this scenario.
Which conditions and exceptions apply?
- Applicable procedure and actual event
- Confirm private status immediately before the period ends. First accounts exceeding twelve months, a shortened period and an actual extension require separate statutory comparisons.
- Counting and completion boundary
- Section 443 uses corresponding dates, preserves month-end status and supplies the February exception. Nine months is not 274 days.
- Confirm private status immediately before the period ends. First accounts exceeding twelve months, a shortened period and an actual extension require separate statutory comparisons.
- Directors of a private company. End of the relevant accounting reference period. Deliver the accounts and reports to the registrar. Section 443 uses corresponding dates, preserves month-end status and supplies the February exception. Nine months is not 274 days.
What must the responsible actor complete?
Questions about this procedure
When must a private company deliver its annual accounts?
Is nine months always the filing period?
No. Section 442(3)–(5) modifies first accounts, shortened periods and granted extensions.
Companies Act 2006, sections 441–443Which company status matters?
Status immediately before the end of the relevant accounting reference period under section 442(6).
Companies Act 2006, sections 441–443What happens to a month-end accounting date?
Section 443(3) retains the last day of the appropriate later month.
Companies Act 2006, sections 441–443Are first accounts over twelve months different?
Compare the period from the first incorporation anniversary with three months after the accounting period ends.
Companies Act 2006, sections 441–443Does shortening the year necessarily shorten the deadline?
Section 442(4) compares the ordinary period with three months from the alteration notice.
Companies Act 2006, sections 441–443Can directors apply for an extension after expiry?
Section 442(5) requires the application before the otherwise allowed period expires.
Companies Act 2006, sections 441–443Official sources and review
Provisions used (1)
| Provision | Purpose |
|---|---|
| Companies Act 2006, sections 441–443 | Check the identified procedure, event, counting rule or qualification |