Failure to file an annual return on time can have serious consequences for a company, including the imposition of the late filing penalty, prosecution of the company and/or its directors, the loss of the audit exemption or the possible involuntary strike-off and dissolution of the company. Here at O’Brien Redmond we can assist in making court applications Under section 343 of the Companies Act 2014, applications for an extension of time to file an annual return may be made to either the High Court or to the District Court. The Court may, if it is satisfied that it is just to do so, make an Order extending the time in which the annual return of the company may be delivered to the Registrar of Companies. An application to the Court can only be made in respect of an annual return which has not already been delivered to the CRO.