Registrar’s power to grant accounts filing extensions
The Registrar may, for any special reason he thinks fit, approve an application to extend the timeframe for filing accounts for periods of up to 3 months. Any extension will not extend the period for filing to more than 12 months after the end of the Company’s relevant accounting period.
A special reason would include an unforeseen event outside the Company’s control that prevents the Company from filing its accounts by the filing deadline. The unforeseen event could include, for example, an unexpected illness of a key individual in the company essential to the filing or a fire destroying company records. The Registrar will consider each application and supporting explanation on a case-by-case basis.