Operated by Divine Accounting

Financial Statement Closing

Annual accounts, dormant accounts and liquidation accounts, including BOJ.5 and PND.50 filings.

Every registered company must close and file its accounts each year, even a year with no revenue at all. We cover the whole thing: year-end adjustments, preparing the statements, filing BOJ.5, and submitting to the DBD and the Revenue Department.

Service options

  • Close the annual financial statements
  • Submit the annual financial statements
  • File BOJ.5 (list of shareholders)
  • File the annual corporate income tax return (PND.50)

  • Close the annual financial statements
  • Submit the annual financial statements
  • File BOJ.5 (list of shareholders)
  • File the annual corporate income tax return (PND.50)

  • Prepare the accounts as at the date of dissolution
  • Coordinate the documents required for liquidation
  • File the statements and the related tax returns

Included in every option

  • Year-end review and adjusting entries
  • Profit and loss account and statement of financial position
  • Liaison with the auditor until the accounts are signed off
  • Filing with the DBD and the Revenue Department
  • Financial statements in English, if required

How we work

  1. 01 Send us your accounting records and last year's statements for an assessment
  2. 02 We quote the fee and the timeline before starting
  3. 03 Adjust, close, and pass the accounts to the auditor
  4. 04 File the accounts and returns, then hand your documents back

Frequently asked questions

Yes. It is called a dormant filing. Skipping it results in penalties from both the DBD and the Revenue Department.

Yes. We handle overdue filings and estimate the likely penalties first, so you can see the full cost before deciding.

Generally, a limited company files with the DBD within one month of the meeting approving the accounts, and files PND.50 within 150 days of the end of the accounting period.

Want to know what your case needs?

Tell us about it first - the initial consultation is free.