Align Your Accounting Year with Your Business Needs
Your accounting reference date determines your company’s financial year-end and helps shape its annual reporting timetable. We help you understand how this date affects your accounts and assess whether a change would better suit your business.
Whether you want to align year-ends across a group, reflect seasonal trading patterns or simplify financial administration, we provide practical support with reviewing the implications and preparing the relevant Companies House notification. Our guidance helps you coordinate reporting deadlines, consider the impact on tax periods and manage the change with clarity and confidence.
Forms covered
| Form | Description |
|---|---|
| AA01 | Change of Accounting Reference Date (version 7.0, 03/26): changes the year-end for the current or immediately previous period |
| AA02 | Dormant Company Accounts (version 6.0, 03/26): accounts template for dormant companies |
| AA06 | Statement of Guarantee by a Parent Undertaking of a Subsidiary Company (version 5.0, 03/26) |
Deadlines
- AA01 must be filed before the accounts deadline for that period: 9 months after year end for a private company.
- AA02 follows the normal accounts deadline: 9 months after year end, or 21 months after incorporation for first accounts.
- AA06 must be submitted on or before the date the subsidiary’s accounts are due.
Key points
- AA01 can’t be used for a period whose accounts are already overdue, or to extend a period beyond 18 months unless the company is in administration.
- AA02 is only for companies limited by shares that have never traded.
- AA06 can’t be used for an LLP subsidiary (use LLAA06). It also needs a member agreement notice and the parent’s consolidated accounts with the auditor’s report.
- Names and numbers must match the public register.
Frequently Asked Questions
Let’s Discuss Your Requirements
Have a question about our services? Speak with our team to discuss your engagement, deadlines and the support you need.
Can AA01 Extend My Accounting Period Beyond 18 Months?
A company can normally extend its financial year to a maximum of 18 months. A longer period may be possible if the company is in administration. An extension is generally allowed only once every five years, although exceptions apply when aligning with a parent or subsidiary, when the company is in administration, or when Companies House grants special permission.
Who Can Use The AA02 Dormant Accounts Form?
The paper AA02 form is suitable for a company limited by shares that has never traded and whose only recorded transaction is the issue of shares to its original subscribers. If your company traded before becoming dormant, use the dormant accounts filing route that applies to your circumstances. Dormant companies generally still need to file accounts with Companies House.
What Is An Accounting Reference Date, And How Is It Set?
Your accounting reference date marks the end of your company’s financial year. Companies House normally sets the first date as the last day of the month in which the first anniversary of incorporation falls. For example, if you incorporate on 10 June, your first year-end will normally be 30 June the following year.
Where Can I Find My Company’s Year-End And Filing Deadline?
Search the Companies House register using your company name or registration number. The company record shows the date your next accounts are made up to and the date they are due. The first is the end of the period covered by the accounts. The second is the deadline for filing them.
How Do I Change My Company’s Year-End?
You can notify Companies House online or submit form AA01 by post. You can change the year-end for the current financial year or the one immediately before it, provided the accounts for that period are still within their filing deadline. You can shorten a financial year more than once, subject to a minimum change of one day.
Will Changing My Year-End Affect My Accounts Filing Deadline?
Usually, yes. Check the revised deadline before submitting the change, as any filing extension already granted for that year will no longer apply. If you lengthen your company’s first financial year, its filing deadline stays the same.
Do I Need To Update HMRC After Changing My Year-End?
Yes. If you shorten or lengthen your financial year, update your Corporation Tax accounting period dates with HMRC. A Corporation Tax accounting period cannot exceed 12 months, so a longer period of accounts may require two Company Tax Returns with separate payment deadlines.
When Should A Parent Undertaking File Form AA06?
AA06 records a parent undertaking’s guarantee when an eligible subsidiary company claims an exemption relating to its accounts or audit. The supporting documents depend on the exemption being claimed and may include the members’ agreement and the parent’s consolidated accounts. An LLP subsidiary uses the separate LL AA06 form.