Dormant company accounts & the accounting reference date: What date can you file?

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Dormant company accounts are a version of company accounts filed by companies that have never had any trading activity. A company’s first set of accounts should be filed no later than 21 months after the company was formed. Following accounts should be filed no later than 9 months from the next accounting reference date.

What’s the accounting reference date got to do with dormant company accounts?

The accounting reference date is automatically set as the month end of when the company was formed, so if a company were formed on 1st January 2015, its first accounting reference date would be 31st January 2016.

It’s relevant to dormant company accounts because the period that a company’s first accounts should cover is from company formation up until the accounting reference date. Accounts can’t be filed until the accounting date has passed (the first set of accounts must be filed no later than 21 months after the company was formed).

The next set of accounts should then cover from the last accounting reference date up until the next – which in the case of our example would be 31st January 2017. Once again, accounts can’t be filed until the accounting reference date has passed (but no later than 9 months after the accounting reference date).

Remember – Companies House impose a penalty for late filing of accounts so it’s important that you are aware of your company’s annual account due date.

Do you have any questions about dormant company accounts and the accounting reference date? Leave a comment and we’ll be in touch.

Would you like more information about our dormant company accounts service? See here: Dormant company accounts.

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By Mathew Aitken at MadeSimpleFind Mathew on Google+

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