The Companies Registration Office have issued a reminder in their latest newsletter re annual returns filed in 2009 for 2010 as below:
"The Companies Acts state that a company must file an annual return at
least once in each calendar year. A company with a 2010 ARD date must
file an annual return with an effective date in 2010 in order to meet this
requirement and move their next ARD on to 2011.
If you filed your annual return with an effective date in late 2009, expecting
that this will meet you filing obligations for 2010, this is not the case and
you will still need to file an annual return in 2010.
Companies may only file early in respect of the current ARD year, not
for a future year. "