Financial Evidence-what period?

Hi,
My wife is applying for ILR - 5 year route.

1. Question is regarding to providing financial evidence.
Do I need to provide the last 5 years of Finacial evidence or
can I provide the last 2.5 years (ie 2.5 to 5 years) evidence.

2. I am a company director of a limited company.
I have accounts for financial years
2017-2018
2018-2019
2019-2020

But my accounts for 2020-2021 are not due until November 2021. Accountant said it will take time to prepare.

I need to apply for the ILR before the expiry date 5 Oct 2021.
Will its be acceptable to apply for ILR without accounts for 2020-2021?

It is the last financial year accounts. The guide clearly tells you what you need under the Director or employee of a specified limited company in the UK – specified evidence

https://assets.publishing.service.gov.u ... .0-ext.pdf

Many Thanks Zimba!!