ARD and Year End

Gail83

I would be grateful if someone could point me on the right direction with regard to this. I used to work in accounts a few years ago but am a bit rusty on the CRO other than the broad outlines of what’s due and when.

I set up a company on 19th June last. I know that I will have to submit a B1 Return to the CRO 6 months after incorporation on 19th December 2020 with no accounts required. From there on out my ARD is 19th December.

However I would like to achieve a year end of 31st December and have an ARD a few months after this (preferably the max allowed of 9) to give myself time to have the accounts ready. I’m not sure how best to achieve this.

Do I need to move the ARD and when do I do this? Its my understanding that you can only move and ARD forward by a maximum of 6 months.

I know that you can’t send a set of Financial Statements with a B1 to the CRO that cover a period of more than 18 months but if my 2nd return covers the period from incorporation on 19/06/20 to year end on 31/12/2021 that is just over the 18 months allowed and obviously my ARD being 19th December is before year end.

I know there is a solution to this but I can’t get it straight in my head. Do I file the second return early with a year-end of 31st December and change the ARD then? What accounts would be attached to this?

Thanks for any advice.

Calahonda52

Have you read all this
https://www.cro.ie/Annual-Return/Annual-Return-Date/Extending-the-ARD
and
https://www.cro.ie/Annual-Return/Annual-Return-Date/Bringing-Forward-ARD

The 9 months is a tax issue not a CRO issue

Why not plan for a set of accounts for 31/12/2020

Have you emailed them