"First statement date" questions

This probably isn’t a technical question and we’ll be checking elsewhere as well, but I thought I’d ask it here so we can eliminate (or not!) it just being a bug.

For a newly formed company the First Statement Due date is given as one day before the anniversary of incorporation. This is true of companies incorporated on the same day they were submitted or the day after they were submitted as far as I can tell. It’s also the case whether they were incorporated before or after June 30th

However for existing companies that have filed an annual return the first confirmation date given is the anniversary of the return

And for existing companies that have filed annual returns and a confirmation statement it’s exactly a year as well.

Is this supposed to be the case or is it an error?

This is not an error. A newly formed company is required to file their confirmation statement one day before the anniversary of their incorporation. Existing companies that have filed an Annual Return are required to file a confirmation statement on the anniversary of that return. If a company has filed a confirmation statement the next statement is required 12 months later starting the day after the date of the last statement so on the anniversary.