Align Irish Accounts Due date with CRO Annual Return filing deadline

Irish companies currently get a "CRO Accounts Next Due" date set to the CRO Next Annual Return Date (ARD) plus 56 days (the B1 accounts filing deadline, per ACM-2120). Customers comparing BrightManager's Approve CRO Changes page with the CRO register see a date that doesn't match the ARD, and report it as a discrepancy.

Example: CRO ARD 31/05/2027; BrightManager suggests 26/07/2027.

Requested change: For Irish limited companies, calculate Accounts due from the Annual Return filing deadline (earlier of ARD + 56 days or year end + 9 months + 56 days, rolled to the next working day), and stop the CRO sync raising next_accounts_due change requests for flagged accounts.