Subject: reach a trading period account. In addition there are transitional provisions in place which mean that no accounts have to be filed until a company reaches a trading period commencing on or after 1st April 2000. Hence, as an example, if a company has a 31st March year end, the first accounts that will need to be filed will be those ending on 31st March 2002. These accounts must be delivered to the Gibraltar Companies Registry not later than 13 month after the end of the relevant financial year (in our example not later than 30 April 2003).
|