The Accounting Reference Date Explained

limited companyThe 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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Mathew Aitken

is Head of Content at Made Simple Group. This entails overseeing MadeSimple’s blogs (five in all!) and any other content we happen to be producing. In his spare time Mathew is an avid film-goer, TV-watcher and Tottenham Hotspur-endurer.
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