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From year end to approved accounts: deadlines and documents
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 246 words · 3 min
Worked example
The calendar of an SRL closing on 31 December
An SRL closes its financial year on 31 December 2025 and its articles contain no extension clause. The directors prepare the draft accounts in March and call the members' meeting for 27 April 2026, a few days before 30 April. That leaves some slack in case the first meeting fails to reach a quorum.
Practical case
Sara and Luca's empty meeting
Sara and Luca's SRL closes its financial year on 31 December 2025 and its articles contain no extension clause. The directors call the members for 29 April 2026, but nobody attends; the accounts are approved at a second call on 20 May 2026. By when should they have been approved, what must be attached to the filing, and what is the last day to file?
Hint: Count 120 days from the year end, then ask what proves the meeting was called in time; for filing, count thirty days starting the day after the minutes.
Show the solution
With no extension clause the limit is 120 days from 31 December 2025: 30 April 2026. The approval on 20 May is late, but the meeting had been called in time, so the filing must include the minutes of the unattended first meeting, or a statement in the preamble of the 20 May minutes. Filing is due within thirty days of the minutes, counted from 21 May: Friday 19 June 2026.
Answer: Approval deadline 30 April 2026; proof of the call; filing by 19 June 2026
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