Accounting Reference Date

Manage your accounting year and accounts filing with ease.

This service covers three accounts-related needs. You can change your accounting reference date, which sets the year-end date of your company’s accounts. You can file simple accounts if your company is dormant, meaning it has no significant activity. You can also claim relief from some accounts requirements when a parent company guarantees the liabilities of its subsidiary. We help you choose the right option and file it properly. Forms covered: AA01, AA02, AA06.

AA01 Change of Accounting Reference Date (Version 7.0, 03/26)

Purpose

AA01 is made under section 392 of the Companies Act 2006 and is used to change the accounting reference date relating to either the current or the immediately previous accounting period. It cannot be used to change a period for which the accounts are already overdue, or to extend a period beyond 18 months unless the company is in administration.

Deadlines

The form does not print a fixed date, but it cannot be used for a period whose accounts are already overdue, so it must be filed before the accounts filing deadline for that period (9 months after the year end for a private company, per GOV.UK).

Requirements

The company name and number must match the public register, section 2 must be completed, the new date entered in section 3 and section 4 completed if appropriate. The form must be signed by a director, secretary, person authorised, permanent representative of an overseas company, administrator, administrative receiver, receiver, receiver manager, Charity Commission receiver and manager, CIC manager or judicial factor.

Filing Process

Section 1 gives the company number and name. Section 2 gives the end date of the current or immediately previous accounting period. Section 3 gives the new accounting reference date: it is shown as shortened (an earlier date) or extended (a later date), and only the relevant date box is completed. Section 4 is completed only if the period has been extended more than once in five years, and one box is ticked: the company is in administration, specific approval has been given by the Secretary of State (a copy is enclosed), the extension aligns with a UK parent or subsidiary undertaking, or the form is submitted for an overseas company. Section 5 is the signature.

AA02 Dormant Company Accounts (Version 6.0, 03/26)

Purpose

AA02 is made under section 441 of the Companies Act 2006 and is the template for dormant company accounts (DCA) for accounting periods beginning on or after 6 April 2008. It is only suitable for companies limited by shares that have never traded and whose only transaction in the accounting records is the issue of subscriber shares. It cannot be used if the accounting period begins before 6 April 2008.

Deadlines

The form does not print a deadline. The normal accounts deadline applies: 9 months after the year end for a private company, or 21 months after incorporation for the first accounts (GOV.UK).

Requirements

The company name and number must match the public register, the balance sheet date, section 3 and the approval date must be completed correctly, and a director must sign and print their name. The total of net assets must equal the total of shareholders’ funds. The form cannot be used by a charity, a company limited by guarantee, a company with no shares, a subsidiary or a company preparing accounts under International Accounting Standards.

Filing Process

Section 1 gives the company number and name and section 2 the date of the balance sheet. Section 3 sets out the accounts for the current and previous year: called up share capital not paid, cash at bank and in hand, net assets, issued share capital (number of shares, class and nominal value of each) and shareholders’ fund. The statements confirm the company was entitled to exemption from audit under section 480 as a dormant company, the members have not required an audit under section 476, the directors acknowledge their responsibilities for accounting records and accounts, and the accounts follow the small companies’ regime. A box is ticked if the company acted as an agent for a person. Section 4 gives the date the board approved the accounts, section 5 the director’s signature and printed name and section 6 is the guidance notes.

AA06 Statement of Guarantee by a Parent Undertaking of a Subsidiary Company (Version 5.0, 03/26)

Purpose

AA06 is made under sections 349A, 448A and 479A of the Companies Act 2006 and is used as a statement of guarantee by a parent undertaking for a subsidiary company. It cannot be used for a subsidiary that is an LLP; form LLAA06 is used for that. The form must not be stapled.

Deadlines

The documents must be submitted to the registrar on or before the date on which the subsidiary’s accounts are due.

Requirements

The company name and number must match the public register, and the financial year date, section 3, the statement date and both signatures must be completed. To benefit from the exemption the subsidiary must also submit a written notice that all its members agree to the exemption for the relevant financial year, and a copy of the parent undertaking’s consolidated accounts including the auditor’s report and the annual report on those accounts.

Filing Process

Section 1 gives the subsidiary company number and name. Section 2 gives the end date of the financial year to which the guarantee relates. Section 3 gives details of the guarantee, which must include the section of the Companies Act 2006 under which it is given (section 394C exemption from preparing accounts for a dormant subsidiary, section 448C exemption from filing accounts for a dormant subsidiary, or section 479C audit exemption for a subsidiary) and the name and registered number of the UK-incorporated parent undertaking; a schedule is attached if necessary. Section 4 gives the date of the statement, section 5 is signed on behalf of the parent undertaking and section 6 is signed by a director of the subsidiary company.