Annual Return & Financial Statements

Companies in Ireland and the United Kingdom have an annual responsibility to file a statutory Annual Return and Financial Statements. In Ireland certain exceptions (primarily related to regulated entities) apply.

Failure to file on time will incur, at a minimum, the automatic imposition of penalty filing fees, and possible strike-off. In Ireland, the company will lose the right to file audit exempt Financial Statements for the following two years.

An Annual Return provides a snapshot of the company on a specific date (In Ireland this is called an “Annual Return Date” and in the UK it is called “Made-up Date”)

Ireland

In Ireland the Annual Return and Financial Statements must be filed at the same time. There are only two exceptions to this rule when a company:

files its first Annual Return within six months from the date of incorporation, and;
seeks to change its Annual Return Date.

The Companies Registration Office designates the first Annual Return Date (ARD) based on date of incorporation. The company may seek to change the ARD once every five years.

Annual Returns and accompanying documentation (Financial Statements and Signature Pages) must be filed within 56 days of the ARD.

Financial Statements attached to the Annual Return must be no more than nine months from the date of the financial year end.

United Kingdom

In the UK the Confirmation Statement and Accounts are filed separately. The Confirmation Statement must be filed within 14 days of the Made-up Date.

Accounts are filed based on their Accounting Reference Date with certain exemptions applicable to unlimited and dormant subsidiary companies. Generally, companies must deliver their Accounts within:

Nine months of the Accounting Reference Date for a private company, or;
Six months of the Accounting Reference Date for a public company.