if the ARD is less than 9 months after your financial year end you can file B1 & for B73 which extends ARD - basically would mean that your friend would have a bit of breathing aspace to file accounts - dday is still 26 May 08 to get B1 in though!
Also worth noting that if it is the first six-months-post-incorporation B1 that is filed late, this DOES NOT cause the company to lose its entitlement to audit exemption for its first accounts.
Have you any reference to back up this assertion? I have looked at the CRO site and I cannot find this anywhere.
I do not think you can file a B73 once you have passed the actual annual return date (in this case 28th April) even though you have until 28th May to lodge the return. From my experience, the B73 to change the ARD date has to be lodged before the date the return is due.
if the ARD is less than 9 months after your financial year end you can file B1 & for B73 which extends ARD
Be careful with this form and ONLY file it if you are desperate for time, as you can only avail of this ARD extension, once in every five years.
extract from B73:
This form must be filed together with an annual returnis not necessary to annex accounts to the annual return
and shall be delivered to the Registrar not later than 28
days after the company’s existing annual return date. It
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regarding oopsbuddy reference to 1st B1 to be filed late and not losing exemption I concur - strictly speaking it is not an annual return as its due 6 months after incorporation - think ICAI caught CRO out on this technicality
Dunno about where you would find a reference at this stage, but this is common knowledge and was confirmed as such by a CRO newsletter some years ago. A phone call to the CRO should verify the basis for same.
cro are a funny bunch - they return forms if they are not competed in black ball point pen if you can beleive that!
Good job I did not have a client in this situation as I would have not known this fact. Seems strange that the website does not mention it anywhere. Any idea Ubiq of when the newsletter mentioned it?
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