| From 1 October 2009 Form 225 has been superseded by Form AA01 which was introduced as part of the final phase of the Companies Act 2006. This articles has been retained for reference purposes. |
Click on the link below to download Companies House Form 225
Form 225 Download
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Form 225 – Change of Accounting Reference Date Completion Notes
Company number and name
These details must correspond to those printed on the certificate of incorporation or where applicable, the change of name certificate.
Accounting reference period
The first date box on Form 225 should contain the original year end date which will be based on when the company was formed.
The second box should contain the proposed new year end date. This date does not have to be a month end and can be any date in the calendar.
If the date in the second date box on Form 225 is before the one in the first, then a tick should be placed next to the shortened box. If it is after the date in box one, then the period is being extended and therefore a tick should signify that fact.
The company has extended its accounts period within the last 5 years
If this is the case, then a number, 1, 2 or 3 should be placed in this area depending on the reason or authority by which the company is doing so.
Signatures
A company director or secretary must sign the Form 225 to signify that the document has the authority of a company officer.
Other important points
The company must submit a change of accounting reference date application before the deadline for submitting its annual accounts has passed.
The maximum length of an accounting period is generally 18 months. This restriction might not apply to a company in administration.
It is advisable to provide contact information in the bottom portion of Form 225 so that Companies House can contact the company officer should the submission raise a query.
