[bdc]

From what I believe the accounts are being looked into by Pierce Accountants in Blackburn, I would've thought that Pierce are fully aware of the deadlines and the implications of not having the account in to the deadline. I would think that there must be something major which is causing the delay, in particular probably trying to actually go through every transaction to make sure that it is all accounted for so they have closing balances to submit the accounts with. This is just an educated guess as I work in accounts myself!