Welcome to Incorpro's Company Secretarial Library where we provide jargon-free, easy to understand
answers to the most frequently asked questions we receive from our clients.
All limited companies in Ireland are required to file an Annual Return with the Companies
Registration
Office (CRO). The first Annual Return Date (ARD) of a company falls exactly 6 months from the
date of the
company's
incorporation. All subsequent ARDs fall 12 months thereafter.
The Annual Return of a company gives a snapshot of important company details as they stand at
the ARD.
These details include the particulars of the company Secretary, the Directors, the Members and
the
company's Registered Address. It will also include details of any share transfers made since the
last Annual Return filing and of its Authorised and Issued Share Capital.
The details contained in an Annual Return are registered by the CRO and are publicly available.
Statutory financial statements are required to be filed together with the Annual Return of the
company, with the exception of a company's First Annual Return.
The statutory financial statements must cover the period since the end of the last financial
period.
They can not cover a period of more than 18 months.
The financial statements filed with the Annual Return cannot pre-date the ARD by
more than 9 months.
The deadline for filling a company's Annual Return falls 56 days after the ARD.
Do I need to file an Annual Return if my company has not traded?
Yes. All Irish limited companies are required to file an Annual Return, without exception. You can
order our
Non Trading Annual Return
Service by filling
out just a few core details of your company on our online form.
When is my company's Annual Return Date (ARD)?
Your company's first ARD falls exactly six months from the date of incorporation of
your company. You can check your
company's Annual Return filing deadline date on our Corporate Deadline and CRO Penalty
Calculator page.
When is the deadline for filing my company's Annual Return?
You must file your company's Annual Return within 56 days of the ARD. You can check
your company's Annual Return filing deadline date on our Corporate Deadline and CRO Penalty Calculator page.
Do I need to submit financial statements with my company's Annual Return?
Yes, unless it is the First Annual Return of your Company which is made 6 months after the date of
incorporation. If your company has not traded you are still obliged to submit financial statements
with your company's second and subsequent annual returns. View our Non Trading Annual Return
Service
Can I change my company's Annual Return Date (ARD)?
Yes. A company's ARD can be extended once in every 5 years. You can read more about
extending a company's Annual Return below.
When is the deadline for filing my Annual Return?
You must file your company's Annual Return within 56 days of the ARD.
Irish limited companies may in certain situations extend their ARD:
A company can only extend its ARD once in every five years.
A company cannot extend its First ARD.
The application to extend an ARD (Form B1-B73) must be submitted before the
current
Annual Return filing deadline has passed. No financial statements need to be appended to the
submission for an extension of a company's ARD.
The ARD can be extended for a maximum of 6 months.
Statutory financial statements, not pre-dating the new ARD by more than 9 months
and not covering a period of more than 18 months, must be filed with the Annual Return on the
new ARD.
An application can also be made to District Court or High Court for the extension of filing
time.
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and tax
needs you can call us
on
01-4429409 or email us at info@incorpro.ie. You can also keep up-to-date with all of our
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