The Accounting Reference Date is the end of the accounting period for the company.

The Accounting Reference Date is sometimes known as the Balance Sheet Date.


Limited company accounts provide information for the financial period (usually a year) ending on the accounting reference date. The deadline for submitting annual accounts to Companies House is also determined by the accounting reference date.


The accounts for a company comprise both the:

  • Balance Sheet (which is a snapshot of the Assets and Liabilities of the Company); and the
  • Profit + Loss Account (information on how the company has traded in the preceding period


The Accounting Reference Date is the date when both the trading period ends and the balance sheet snapshot is taken.


Note: If the first Accounting Reference Date is not convenient, Inform Direct provides a simple wizard to change it. How do I change the Accounting Reference Date?



When you first register your company, the accounting reference date is automatically set as the first anniversary of the last day in the month in which the company was incorporated. Unless you change your accounting reference date – your annual accounts will be prepared to this same date every year.


Example: Company A is formed on 8th January 2018. Its first accounting reference date is set by legislation as 31st January 2019. The first set of company accounts will therefore be prepared for the financial period beginning 8th January 2018 (being the day of incorporation) to 31st January 2019 (the accounting reference date)


How Do I tell when the Accounts are Due to be Filed?