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Important terms to know!

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You must still file your accounts annually whether your company is inactive or non-trading.

Annual accounts

A company’s annual accounts provide details of a company’s business activity over the accounting period. A set of accounts generally includes:

  • a profit and loss account
  • a balance sheet
  • notes explaining the accounts
  • a director’s report
  • an auditor’s report.

Confirmation statements

The confirmation statement involves a declaration that all the details of the company are correct as of the date of the review and that all necessary filings to Companies House have been made.

Accounting reference date

In short, "the first anniversary of the last day in the month in which the company was incorporated."

Reference: https://www.informdirect.co.uk/company-records/when-are-my-annual-accounts-due/