What is a company's Nard?

This is the Next Annual Return Date (NARD) letter issued by the CRO to remind you that your company is due to file its annual return. This is a very important deadline to meet and you must act immediately to fulfil your legal requirements.
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What is a company's ARD?

An Annual Return Date (ARD) of a company is the latest date to which an annual return must be made up. The annual return must be filed with the CRO within 56 days of the date to which it is made up. Each company has an Annual Return Date allocated to it and it can be checked using the Company Search facility.
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What is a B73?

Filing the Form B73 shortens the timescale within which financial statements have to be filed by the company. For example a company incorporated on 10 February 2019 is due to make its first annual return (without accounts) up to 10 August 2019. On filing this return, its next annual return date becomes 10 August 2020.
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What is an ARD in accounting?

The ARD is the annual date for the company to file its Annual Return. New companies incorporated in Ireland have an ARD of six months from their date of incorporation.
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What is a B1 annual return Ireland?

What is the Form B1 Annual Return? The Annual Return is a document B1 which, shows details of the registration number, registered office address, authorised and issued share capital, members and any share transfers in the preceeding year, directors and their details and the company secretary.
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L'Nard Tufts



Who signs B1 annual return?

Form B1. This is a CRO form that needs to be completed, signed by one director and the company secretary and submitted to the CRO.
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What does B5 return of Allotments mean?

When a company issues shares it must submit a Form B5, Return of Allotments to the CRO notifying them of the increase in issued share capital. The details required to be submitted on a Form B5 include: Name and address of new shareholders. Class of shares issued. Number of shares issued.
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How many times can you shorten a company year end?

You can shorten your company's financial year as many times as you like - the minimum period you can shorten it by is 1 day. You can lengthen your company's financial year: to a maximum of 18 months, or longer if your company's in administration. once every 5 years.
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What does ARD date mean?

Assessment Reference Date: The Assessment Reference Date (ARD) is the date that signifies the end of the look back period. This date is used to base responses to all MDS coding items. Ø Intent: To establish a common temporal reference point for all staff participating in the resident's assessment.
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When should annual return be filed?

The due date for filing annual return of a company is within sixty days from the date on which the annual general meeting of the Company is held. Annual General Meeting of a company must be held within 9 months of closing of accounts of a company, in case of first year of operations of a company.
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What is a B10 form?

Form B10 (an electronic form available at https://core.cro.ie) is filed by a company in order to notify the appointment of an officer post-incorporation, the cessation of an officer's appointment (resignation, death, removal, etc.)
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What is a form C6?

The form C6, full satisfaction of charge, may be completed by the charge holder(chargee)/judgment creditor or can be completed by the company. Where completed by the company, the form must be signed by two directors or by a director & the secretary of the company.
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What is a Form B2?

B2 - Notice of change in registered office - company.
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Do all companies have to file an annual return?

Filing an Annual Return. An annual return (Form B1) is required to be delivered electronically by a company, whether trading or not, to the CRO once at least in every year.
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Where can I find a company's accounting reference date?

The accounting reference date automatically falls at the end of the month that the company was incorporated in. For example, if a company was formed on January 5th, its accounting reference date would be January 31st.
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What is annual return SSM?

Annual Return is a return stating yearly up to date information of a company as at anniversary date. Pursuant to Section 68 of the Companies Act 2016, all private limited companies are required to lodge its Annual Return with the SSM within thirty (30) days from its anniversary of incorporation date each calendar year.
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What is a PPS assessment?

The SNF PPS establishes a Medicare-required PPS assessment schedule. Each required assessment supports reimbursement for a range of days of a Part A covered stay. The schedule includes assessments performed around Days 5, 14, 30, 60, and 90 of the stay.
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What is RAI MDS?

The Resident Assessment Instrument-Minimum Data Set (RAI-MDS) 2.0 is designed to collect the minimum amount of data to guide care planning and monitoring for residents in long-term care settings. These data have been used to compute indicators of care quality.
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When must a care plan be completed?

The comprehensive care plan decisions must be completed within 7 days from the completion of the Minimum Data Set (MDS) and CAAs.
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What is the longest accounting period allowed?

The first accounting period must be between six and eighteen months. Subsequent periods will usually be twelve months, but can be changed to anything from one day to eighteen months. An accounting period can be shortened as often as you like but can only be extended once every five years.
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Why would a company shorten their accounting period?

Some non-suspicious reasons why a company might change its accounting period include if it wants to align accounting dates with other companies in the same group (parent companies or subsidiaries) or to move it to a quieter trading time of year to help with staff workloads.
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Can you change a company year end?

A company can change its first accounting period to any length between 6 months and 18 months – which means that a company can choose any year end, no matter when it was incorporated.
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What does a SH01 mean?

An SH01 form is used to tell Companies House when new shares are allotted in a private limited company. This is also known as a 'return of allotment of shares'.
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What is an SH01?

A SH01 form is a document to be sent to Companies House any time you have allotted new shares in your company! It lets Companies House know how many new shares you are issuing, when they were allotted, and your newly updated statement of capital.
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What is PAS 3 form?

(1) Whenever a company having a share capital makes any allotment of its securities, the company shall, within thirty days thereafter, file with the Registrar a return of allotment in Form PAS-3, along with the fee as specified in the Companies (Registration Offices and Fees) Rules, 2014. Page 3.
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