If your company's first accounts post incorporation cover a period of more than 12 months, you must file them with Companies House within 21 months of the date of incorporation for private companies and 18 months for public companies, or 3 months from the accounting reference date, whichever is the longer.
For example, a private company incorporated on 1 March 2009 with an accounting reference date of 31 March 2010 on which the accounting reference period ends each year, has until midnight on 1 December 2010 (21 months from the date of incorporation) to submit its accounts.
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