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The accounting reference date (ARD) is the official year-end date for a limited company. It marks the last day of the company’s financial year, and accounts must be prepared up to this date.
What it means
When a company is incorporated, Companies House sets its first ARD as the final day of the month of incorporation’s anniversary. This date then repeats each year unless the company chooses to change it. Businesses can apply to bring the date forward or extend it (within limits), which can help align reporting with trading cycles or tax planning.
Why it matters
The ARD sets the period your financial statements cover and determines filing deadlines with Companies House and HMRC. Missing these deadlines can result in penalties, so it’s important to know your ARD and plan accordingly.
Example
If a company is incorporated on 12 June 2025, its first ARD will usually be 30 June 2026. Each year after, the ARD will remain 30 June unless changed.
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