2 min read
Definition
The accounting reference date (ARD) is the date a company's financial year ends — its official year end. Companies House sets it initially to the anniversary of the month of incorporation, but you can change it.
In plain terms
It is simply the last day of your accounting year. Everything — accounts, tax, deadlines — hangs off this date. Change it and you shift all your reporting obligations with it.
Why it matters for your company
Choosing a sensible ARD can smooth workload and align your year end with a quiet trading period, making year-end less painful. Changing it has rules and limits, so plan any change deliberately.
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