Accounting reference date (ARD)

Accounting reference date

A company’s accounting reference date is the day its financial year ends, as recorded at Companies House; it is also called the year end³. For a company formed today, the first one is the last day of the month in which the first anniversary of incorporation falls, so a company set up on 12 June 2025 has a first accounting reference date of 30 June 2026².

Why it matters

Every accounts deadline is counted from it: a private company’s accounts are due 9 months after the end of the period that ends on it¹. The first period can be more than 6 months and up to 18 months long².

You can move it, within limits: shorten it as often as you like, lengthen it to up to 18 months once every 5 years, but not while your accounts are overdue³.

Read more in When are company accounts due?, or work out your dates with the deadline checker.