They cover a period of one year and the closing date of the accounting period is the last day of the month anniversary of the creation of the company.
The annual accounts must be sent to Companies House within nine months after the end of the accounting year.
Example: A company was formed March 17, 2009. The first accounting period ending 31 March 2010 and then March 31 of each year. The annual accounts should be sent to Companies House before December 31 following the close of the year. We can decide to change the closing date of the annual accounts so that it becomes 31 December. In this case, the accounts should be sent to Companies House before September 30 following.
It should be noted that anyone can read the accounts of all companies which are sent to Companies House. However, we only send abbreviated accounts and they give only very brief information about the company.
Exemple of abbreviated accounts (balance sheet)
