England and Wales commercial and regulatory procedures
When must a public company deliver its annual accounts?
Ordinarily six calendar months. Deliver the accounts and reports to the registrar. Public status at the accounting period end controls. First accounts, shortening and a written granted extension can change the ordinary limit.
- Period
- Ordinarily six 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. Public status at the accounting period end controls. First accounts, shortening and a written granted extension can change the ordinary limit.
Source guide · No automated date
Check the applicable procedure
Public status at the accounting period end controls. First accounts, shortening and a written granted extension can change the ordinary limit. Apply section 443 calendar-month rules, including month-end and February. Six months is not 182 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 public company deliver its annual accounts?
Ordinarily six calendar months. Deliver the accounts and reports to the registrar. Public status at the accounting period end controls. First accounts, shortening and a written granted extension can change the ordinary limit.
Responsible actor. Directors of a public company.
End of the relevant accounting reference period.
Public status at the accounting period end controls. First accounts, shortening and a written granted extension can change the ordinary limit.
Public status at the accounting period end controls. First accounts, shortening and a written granted extension can change the ordinary limit.
Companies Act 2006, sections 441–443How does this provision count time?
- Deliver the accounts and reports to the registrar.
- Apply section 443 calendar-month rules, including month-end and February. Six months is not 182 days.
- Public status at the accounting period end controls. First accounts, shortening and a written granted extension can change the ordinary limit.
Apply section 443 calendar-month rules, including month-end and February. Six months is not 182 days.
Apply section 443 calendar-month rules, including month-end and February. Six months is not 182 days. Public status at the accounting period end controls. First accounts, shortening and a written granted extension can change the ordinary limit.
Companies Act 2006, sections 441–443Which facts prevent one automatic date?
Public status at the accounting period end controls. First accounts, shortening and a written granted extension can change the ordinary limit. Apply section 443 calendar-month rules, including month-end and February. Six months is not 182 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 public company has established the applicable procedure and end of the relevant accounting reference period. Public status at the accounting period end controls. First accounts, shortening and a written granted extension can change the ordinary limit. Deliver the accounts and reports to the registrar. Ordinarily six 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. Apply section 443 calendar-month rules, including month-end and February. Six months is not 182 days. Resolve this boundary under the identified provision and actual completion route. Apply section 443 calendar-month rules, including month-end and February. Six months is not 182 days.
Public status changed during the accounting year. Public status at the accounting period end controls. First accounts, shortening and a written granted extension can change the ordinary limit. Public status at the accounting period end controls. First accounts, shortening and a written granted extension can change the ordinary limit. No automatic final date follows from this scenario.
Which conditions and exceptions apply?
- Applicable procedure and actual event
- Public status at the accounting period end controls. First accounts, shortening and a written granted extension can change the ordinary limit.
- Counting and completion boundary
- Apply section 443 calendar-month rules, including month-end and February. Six months is not 182 days.
- Public status at the accounting period end controls. First accounts, shortening and a written granted extension can change the ordinary limit.
- Directors of a public company. End of the relevant accounting reference period. Deliver the accounts and reports to the registrar. Apply section 443 calendar-month rules, including month-end and February. Six months is not 182 days.
What must the responsible actor complete?
Questions about this procedure
When must a public company deliver its annual accounts?
Does public status at filing determine six months?
No. Section 442(6) looks immediately before the accounting reference period ends.
Companies Act 2006, sections 441–443Are first public-company accounts automatically due six months after year-end?
Not where section 442(3) applies to a first reference period longer than twelve months.
Companies Act 2006, sections 441–443Does section 443 apply to public companies?
Yes. It governs the month-based filing period for accounts and reports.
Companies Act 2006, sections 441–443Can the registrar grant more time automatically?
A section 442(5) extension requires the statutory decision and a timely application.
Companies Act 2006, sections 441–443What evidence supports a shortened-period comparison?
Retain the section 392 notice date and the actual revised accounting period end.
Companies Act 2006, sections 441–443Does an accounts deadline also cover every confirmation statement?
No. The confirmation statement has a separate review period and section 853A regime.
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 |