I was discussing with a new propective client whose returns was recently submitted to the companies house.
However, taking a cursory look at the returns filed, I noticed that the former agent filed accounts spanning 13 months instead of the normal 12 months trading period.
Can I file an amended returns?
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What was the company's accounting reference date at the time the accounts (which is what I assume you mean by "returns") were filed, and were they made up to that date or some other date?
However, the client said they wanted the period to end 30/04/2016
But did they change the a.r.d.?
Yes but I asked what the accounting reference date (on the company's record at Companies House) was.
If the company was incorporated on 1 May 2015 it will have acquired an accounting reference date of 31 May by default, although it had the option of changing it to another date by notifying Companies House.
If it did not exercise its option to change the accounting reference date from 31 May to something else the first accounts will have covered the period from incorporation to 31 May 2016 - exactly as you have found.
If you told the prospective client that his company's previous accounts were made up to the wrong date you will probably never hear from him again.
Couple of practical points ... Why does the director want to go to the expense of re-preparing accounts for a 12 month period ? And how did he not notice this "error" when he signed them off ?
On the basis that what's done is done, why not just change the ARD to 30 April 2017 ie do 11 months accounts next time around?