The accounting reference date is the date that a UK limited company’s accounts must be made up to. The date is automatically allocated upon formation and normally falls on the month-end of the company’s incorporation month.
For example, if a company were formed on 03/08/2012, the accounting reference date would be 31/08. The first set of accounts that this company must submit should cover from 03/08/2012 to 31/08/2013. The following accounts would then cover 01/09/2013 to 31/08/2014. It is possible to change the accounting reference date.
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