Hi all,
I noticed a company on Companies House which has recently changed its accounting year end date by a single day - from 31 December 2017 to 30 December 2017.
According to the "Overview" tab of Companies House, this appears to have changed the deadline to file its next accounts to 26 December 2018. This intrigues me because I thought the deadline was 9 months from the accounting end date (6 for plcs), not slightly under 12. If it's 9 months the accounts are now slightly overdue.
Is there some quirk of Companies House rules that I've missed or is there a rational reason why changing your accounting end date by a day should change your filing deadline by three months?
Is there any other reason why a company might change its year end date by a day, or have they deliberately triggered some sort of glitch in the system that gives them an extra three months to file accounts?
The company is number 10010474, if that helps.
Replies (6)
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It's a perfectly normal and well documented side effect of the Companies Act.
What's less acceptable is abusing the anonymous posting feature.
Is there some quirk of Companies House rules that I've missed
Yes
More accurately, you obviously haven't bothered to read the legislation.
Nor indeed the guidance on CH website which, unlike that of their HMRC counterparts, can generally be relied upon.
I tend not to trust "guidance" published by government agencies, but the legislation which the OP should have read is s.442(4)(b) Companies Act 2006.