Every company must deliver an annual return to Companies House at least once every 12 months. It has 28 days from the date to which the return is made up to do this. A private limited company's first accounts must start on the day of incorporation and be delivered to the Registrar within 10 months of the end of the accounting reference period. Accounts include:
- A profit and loss account (or income and expenditure account if the company is not trading for profit)
- A balance sheet signed by a director
- An auditors' report signed by the auditor (if appropriate)
- A directors' report signed by a director or the secretary of the company
- Notes to the accounts
For more details on accounting reference period and limited company accounts in general, you can visit the Companies House web site at
http://www.companieshouse.gov.uk/about/gbhtml/gba3.shtml .
about Private Limited Companies can be found in the sections below:
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