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Companies House guide

What is a company's accounting reference date?

The accounting reference date is the company financial year-end used for Companies House accounts and filing deadlines.

Last reviewed
18 July 2026
Sources checked
18 July 2026
Reading time
5 minutes

Written by Business Sorted editorial team

Business Sorted provides general educational information and organisation tools. It is not Companies House, HMRC, a solicitor, an accountant, a tax adviser or a regulated professional adviser. Check official sources and get professional advice where your circumstances need it.

Direct answer

A company's accounting reference date is its financial year-end for Companies House accounts. Companies House guidance says a new company's first accounting reference date is normally the last day of the month in which the anniversary of incorporation falls.

Key facts

  • The accounting reference date is the company financial year-end for Companies House accounts.
  • Later private company accounts are normally due 9 months after this date.
  • A new company's first accounting reference date is usually based on the anniversary month of incorporation.
  • Changing the accounting reference date can affect filing deadlines.

What the accounting reference date means

The accounting reference date is the date the company’s accounts are made up to. In practical terms, it is the Companies House financial year-end for accounts purposes.

The accounts filing deadline is calculated from this date for later annual accounts. For private companies, Companies House guidance says the normal period is 9 months after the accounting reference date.

How the first date is set

For new companies, Companies House guidance says the first accounting reference date will be the last day of the month in which the anniversary of incorporation falls. Later accounting reference dates normally fall on the same date each year.

For example, if a company is incorporated in April, the first accounting reference date would normally be the last day of April in the following year.

Why directors should check it

The accounting reference date affects accounts preparation, deadlines and internal planning. If the date has been changed, old reminders may be wrong.

Check the Companies House register and keep the date with your source links. If the company wants to change it, use the separate Companies House process before the relevant filing deadline.

Frequently asked questions

Is the accounting reference date the filing deadline?

No. It is the financial year-end used to calculate the accounts deadline. The filing deadline is a later date.

Where can I check my accounting reference date?

Check the company record on Companies House and official Companies House accounts guidance.

Related guides

Annual accounts guide for UK limited company directorsUnderstand what annual accounts are, common Companies House filing deadlines and how accounts differ from HMRC Company Tax Returns.Can I change my company accounting reference date?Learn when a company can change its accounting reference date, what restrictions apply and how the change can affect filing deadlines.When are first company accounts due?Understand the special first accounts deadline for private limited companies and why it can differ from later annual accounts deadlines.Companies House deadlines explainedA plain-English overview of the main Companies House deadlines UK limited-company directors should track and how they differ from HMRC dates.

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