A company is obliged to deliver an annual return (Form B1) at least once in every year to the CRO.
For further information go to the Annual Return section of the site.
Please note in reference to changing the ARD by submitting a Form B73 to extend the date forward, that Form B73 should not be filed with the company's first annual return.
- A company's first annual return is made up to the date which is 6 months post-incorporation, no financial statements attached.
- It is explicitly stated that no financial statements should be filed with the six-month return - Section 349 Companies Act 2014
- Filing the B73 shortens the timescale within which financial statements have to be filed by the company
- For example a company incorporated on 10 February 2018 is due to make its first annual return (without financial statements) up to 10 August 2018. On filing this return, its next annual return date becomes 10 August 2019. If the company files a B73 with its first return, however, it creates a new ARD, being the date nominated by it on the B73, and financial statements will have to be attached to its second return which can be made up to 10 February 2019 at the latest.
Form B83 is filed where the company is changing the financial year end of the company. This document can only be filed where the annual return is on time. It cannot be filed in respect of a late return. It can only be completed once every five years. Please see section 288 Companies Act 2014 for more information.