Improve Availability date on annual report

app/helpers/reports/annual_reports_helper.rb

@@ -0,0 +1,7 @@
+module Reports
+  module AnnualReportsHelper
+    def available_date
+      (Date.current + 1.year).beginning_of_year.strftime("%B%e, %Y")
+    end
+  end
+end

app/views/reports/annual_reports/index.html.erb

@@ -25,7 +25,7 @@
     <div class="row">
       <div class="col-md-12 mb-2">
         <h5 class="mb-1">Reports are available at the end of every year.</h5>
-        <span class="text-muted"> <%= "#{@actual_year} (available in #{pluralize(@month_remaining_to_report, 'month')})" %> </span>
+        <span class="text-muted"> <%= "#{@actual_year} (available in #{available_date})" %> </span>
       </div>
       <div class="col-md-12">
         <div class="card card-primary">

spec/helpers/reports/annual_reports_helper_spec.rb

@@ -0,0 +1,9 @@
+RSpec.describe Reports::AnnualReportsHelper, type: :helper do
+  describe "#available_date" do
+    it "returns the first day of the following year with a custom date format" do
+      travel_to Time.zone.local(2026, 0o1, 0o1)
+
+      expect(helper.available_date).to eq("January 1, 2027")
+    end
+  end
+end

spec/requests/reports/annual_reports_requests_spec.rb

@@ -17,6 +17,12 @@
         get reports_annual_reports_path(default_params)
         expect(response).to have_http_status(:success)
       end
+
+      it "displays the first day of the following year as the date when the report will be available" do
+        get reports_annual_reports_path(default_params)
+
+        expect(response.body).to include("available in #{(Date.current + 1.year).beginning_of_year.strftime("%B%e, %Y")}")
+      end
     end
 
     describe "GET /show" do