When do you need to prepare accounts from?

I have a friend who is setting up an online business (service)

I said I would help set their accounts up. The company has already been formed as a LLC, however the website has not gone live yet and is still under construction.

There has been expenditure, mostly IT/Website costs.

Do the accounts start from the date of 'incorporation' or from the start of trading... that is when the website goes live?

I have book keeping knowledge but my skills end there

Thanks

---

Orignal From: When do you need to prepare accounts from?