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Contents
Introduction
This booklet is a guide to the rules governing public disclosure of accounts by all limited companies.
The booklet covers three main topics:
- Accounting reference dates (ARD). The ARD is the financial year-end. It is also the date that determines when accounts are due for delivery to Companies House. Every company has an ARD. Companies House must be told in advance when the date is about to be changed. It can be costly if you forget to tell Companies House and prepare accounts to the wrong date. If you do, Companies House will refuse registration of the accounts and you will have to prepare fresh accounts to the ARD held on record at Companies House.
- Preparing and filing accounts. There are deadlines by which accounts must be prepared and delivered to Companies House. If you miss the deadline an automatic penalty will be levied, without exception. So it is important that you, your accountants and your auditors are aware of the filing deadline.
- Content of accounts. This booklet cannot tell you how to prepare company accounts - your accountant has specialist knowledge of this. But it will tell you what documents make up a set of accounts, what exemptions you may be able to take advantage of, and whether you will need to appoint an auditor.
You will find the relevant law in the Companies Act 1985 (as amended in 1989 and later).
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