Reporting obligations to the Register of Company Accounts
Last updated: 4 December 2024.
All enterprises with an accounting obligation must submit a complete set of annual accounts to the Register of Company Accounts no later than one month after it has been approved.
The main rule is that the fiscal year follows the calendar year.
The accounting obligation applies from the date of incorporation, even if there has not been any activity.
The obligation applies until the business is struck off and then you can submit the liquidation accounts.