Washington Business Daily

How do you submit annual accounts for a limited company with an extended accounting period?

I have a limited company in the UK and in my first year of trading I extended the period end by a month. I need to submit two CT returns (one for the first 12 months of trading and the second for the extra month to bring me in line with my new year end) but how do I submit my annual accounts? Can I submit one set of accounts for the whole period, or do I submit two separate accounts one for the first 12 months and the second for the extra month of trading?

Public Comments

1. You just submit one set of accounts for the whole period. The important thing is that the accounts end at the accounting reference date.
2. I assume that you have made up accounts for a 13 month period. If this is the case you do not need to artificially recreate 2 sets of accounts from them you submit 2 CT returns with 1 accompanying set of accounts. the accounts should cover the whole 13 month period and the calculations with them should apportion the profits etc into 2 periods - the first 12 months and then the thirteenth month