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Preparation of the Annual Return: Click here
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What is the Annual Return?
An Annual Return (Form B1) is a document that sets out certain prescribed company information that is required to be delivered by a company, whether trading or not, to the CRO at least once in every calendar year. A newly formed company’s ARD, or annual return date, is the date six months following the company’s date of incorporation. The annual return is basically a document that is a snapshot of certain company information at that specific point in time. It must contain the following information: the name of the company; company registration number; company type; registered office address; principal business activities of the company; name and address of the company secretary; name, usual residential address, date of birth, nationality and business occupation of all the company's directors; as well as information about the shareholders and share capital of the company.

Preparation of the Annual Return:
An annual return must be delivered to the CRO not later than 28 days after its effective date, and those returns which are filed late with the CRO will incur a substantial late filing penalty. Where accounts are required to be attached to the annual return, the return filing deadline is either the company’s ARD, plus 28 days, OR the company’s end-of-year financial period, plus nine months and 28 days, but whichever is the earlier. Also, if a company requires extra time to file its return, an application may be made to the High Court, following notice to the CRO, for an order extending the time for filing of a particular annual return. If granted, this allows the company extra time to file that return before the late filing penalty is incurred. The documents generally required to be attached to an Annual Return of a limited company are:

a copy of the balance sheet,
a copy of the profit and loss account,
a copy of the directors’ report, and
a copy of the auditor’s report.

Although not statutorily required to do so, the CRO has a policy of sending an ARD reminder to each company at its registered office in advance of the company’s ARD every year. If Coddan has incorporated your company for you, we will notify you in plenty of time when the 6 month return is due for filing with the Companies Registration Office to avoid late filing penalties. We can also prepare your annual return form for the subsequent 12 months and every year after that. Failure to file these annual returns result in the company being struck-off and may result in prosecution in Court, a fine of up to €1,900 per outstanding return and these fines can apply to the Directors personally. If a company is struck-off, the company ceases to exist and any assets, become the property of the State.

Other Important Facts:
Certain exemptions from annual return requirements are available to small and medium-sized companies as defined by the Companies Acts 1963-2003. Also, the accounts annexed to an annual return delivered to the CRO have certain requirements of coverage. In the case of the first annual return to which company accounts are added, the accounts should cover a period of time starting from the company’s date of incorporation; in other cases, the accounts should cover the time frame since the date of the previously filed annual return, and it must be made up to a date that is not earlier than more than nine months.

Late Filing Penalties:
An Annual Return which is delivered late to the CRO incurs a late filing penalty, in addition to the normal filing fee. The late filing penalty applies from the date on which the return initially became late. The initial penalty is €100, with a daily default penalty of €3, to be applied thereafter. If the Annual Return, which is delivered late to the CRO, has unaudited accounts attached, the return is liable to be rejected by the CRO. Even though a company may quality for an exemption of filing audited accounts, the late filing will, ultimately, disqualify the company from the audit exemption on the basis of late delivery of its annual return.

Keeping up with all of the requirements of the CRO, regarding company regulations, is now more complicated and time-consuming than ever. Coddan aims to provide you with the tools you need to move forward with your Irish company formation. Whether you want to form a new company, ask us about assistance with filing your annual return or accounts, or request further information, contact us today!

We assist clients with this step of business creation by reviewing the goals and individual facts of each situation to recommend the best entity - selecting from limited or general partnerships, limited companies, and the different elections or options available under each. We offer a quick, simple, and inexpensive way for anyone to form a new company online. We hope that this site will help us towards achieving this aim and we would welcome any feedback which you may

For assistance with annual return filing, click here.