| Accounts |
- Every limited company must submit accounts even if it has not traded.
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The financial year
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- This is the period covered by the accounts.
- For a new company, it starts on the date of incorporation, regardless of when the company actually starts doing business.
- For a company which has previously delivered accounts, it starts from the day after the period covered by the earlier accounts.
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| Contents of the accounts |
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| Audit |
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